Charlty registravon nUm￿r 1203044 (England and Wales) Company re9istratlon number 13961607 THE HAJI OMAR FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 THE HAJI OMAR FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Truste06 Tasnim Jin MAHOmar Hassan Jin Charlty number (England and W41esl 1203044 Company number 13951507 Reglstered offlce 12 Helm8t Row London EC1V 3QJ Independent •xamlner Aciar Ellis Brown & Co Ltd Security House 7-8 Sevenways Parade Woodford Avenue, Ganls Hill I￿ard Essex IG2 6XH THE HAJI OMAR FOUNDATION CONTENTS Page Tiusttres, report Independent examinerfs reFOrt statement of financial activrtie5 Balance sheet Statement of cash flows Notes to the financial statements 7-11 THE HAJI OMAR FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The tiustee5 present their annual report and finanaal statements for Ihe year énd8d 31 March 2025. The finanual statements have been prepared in accordance with the 8C(x)unting policies set out In note 1 to thè financial statements and comply with the charity's goveming document, the Companies Act 2006 and "Acco(Jnbng and Reporting by Charities.. Statement of RecotHmended Praetsce applicable to charities preparing their aco)unts in accordance wtth the Financial R8porting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Objectlvos and a¢tlvltles The objectives of the charity are to further such charitable purptsses as the trustees in their absolute diserètion may from time to time decide, to help in the advancement of education. the ￿lie1 ot FX)verty, sickness and distress and the preservation and protection of health primarily but not exclusively through the provision of grants and also to promote and advance the religion of Islam. Public b8n8fit The trustees have paid due regafd to guidance issued by the Chafity Commission in deciding what 8clivib.es the charity should undertake. Achlevements and performan¢e Significant activrtN8s and achievements against obj8Ctives The tIU5tees are pleased to state that the Charity has continued with It5 prin￿paI activities. £108,857 has been generated through cash donations and charitable activrties during the year. Flnancial review Principal soure& of funding The Charity activities have been funded through receiving donations generously frorn organisations. in whid) the directors ol The Haji Omar Foundation have controlling interests Policy on resefrves It Is the policy of the Charity to maintain sufficient funding to (x)ntinue rts charitable activitEs but also to have reserves ol cash or assets to enable the charity to continue its pursuit of 1ts objecbves. Stru¢ture, uovemanu and managem¢nt Referenc8 8nd 8dminffstrah"v8 d8t8ils The registered charity name is The Haji Omar Foundation. The tharty registration number is 1203044. The charity registered office address is 12 Helmet Row, London, EC1V 3QJ. Constilulio The principal activity of the company Is that of a charity The organisation is 8 charitable ￿T￿panY limited by guarantee, incorporated on 3 March 2022. (x)mpany registration number 13951507 (England and Wales) and registered as a eharity on 12 May 2023. charity registration number 1203044 IEngland and Vvales). The company was established under a Memorandum of ASSO￿atIon which established the objects and F)owers of the chaiitable company and 15 govemed Ljnder Ils Articles of Association. In the event of the (x)rnpany being wound up. the liability In rèspect ol the guarantee is limited with the members, being the three trustees and directors of the company. required to (xjntribute an amount not exceedirrfJ £10 per trustee The trustees, who are also the dirèctors for the purpose of company law, and who served dunng the year an(S up to the date of signature of the financi81 statements were" Tasnim Jin MAHOmar Has$8n Jin THE HAJI OMAR FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 R￿C￿lIMent 8nd aPp￿lJtrneTr¢ of trustees Trustee induction and training New trustees undergo an onentation day to brief them on th8ii legal obligations under charity and company law, the content ol the Memorandum and Articles of Association, the committee and decision making processe5. the business plan and financial performance of the charity. Risk management The trustees have a risk management strategy which comprises.. an annual review of the risks the ch8Tity may face". the estsblishment of systems and proc*dures to mitl9ate those risks Idents'fied in the plan., and the implementation ol procedures designed to minimise any potents81 irnpact on the chanty should those nsks matenalise. The trustees, report was approved by the Board of Trustees Tasnim Jin Trustee 14 November 2025 THE HAJI OMAR FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HAJI OMAR FOUNDATION I report to the trustees on my examinabon of the financial stslemenls of THE HAJI OMAR FOUNDATION (the charity) for the year ended 31 March 2025. ResponslbSl￿eB and ba$ls of report A5 the trustee5 of the charty18nd 81so ils diredors for the purposes of Company lawl, you are responsible for the preparation of the finanrial statements in accordance with the requirements of th8 Companie5Act 2006 Having satisfied myself that the financial statements of the charity are not required to be audit￿ under Part 16 of the Companies Act 2006 and are eligible for independent examination, l report in respect of my examination of the chaiity's financial statements carried out under section 145 of the Chantjes Act 2011. In carrying out my examination I have followed the Direthons given by the Chanty Commission under section 14515llbl of the CharitiesAct 2011. Independent examln¢fs statemènt I have completed my examinatson. I confim that no matters have come to my attention in cnnnection with the examination giving m8 caus8 to believe that in any rnaterial respect". accounting reeords were not kept in respoet of the charity as wuired by sects'on 386 of the Cornpanies Act 2006. the financial statements do not accord wth those records, or the fin8ncJal Statements do not comply with the accountsng requirements of section 396 of the Companies Act 2006 other than any requirement that the financi81 statements give a true and fair view, which is ncl a matter considered as part of an independent examination,. or the financial statements have not been prepared in accordan￿ wilh the methods and principles of the statement of Recommended Practice for accounts'ng and reporting by charities applicable to charities preparing their financial statements In accotdanc£ with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have Jo concern5 and have com8 across m 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 financi81 statements to be reached. Sylveln Pinto IFCCA} A¢tar Ellis Brown & Co Sècurity House 7 - 8 Sevenwayg Parade Woodford Avenue, Gants Hill Ilfor(S Essex IG2 6XH 14 November 2025 THE HAJI OMAR FOUNDATION STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted fund$ 2025 Unrestrl¢ted funds 2024 Not•8 Income from: Donations and legacies Charitabl& aetivibes 90.855 18.202 712.649 Total In¢om• 108.857 712,649 Expenditure on: Expenses Incurred Charitable donations 32 97,100 31 3.700 Total expenditur 97,132 3,731 Net Income and movèmènt In funds 11,725 708,918 Re¢onciliation of funds: Fund balances at l April 2024 713,388 4,470 Fund balances at 31 March 2025 725.113 713.388 The statement of finanaal activities includes all gains and Ios58s reeognised in the year All income and expenditure derive from continuing acb"vities. THE HAJI OMAR FOUNDATION BALANCE SHEET ASAf31 MARCH 2025 2025 2024 Flxed assets Investment propety 11 650.000 650.000 Current assets Cash at bank and in hand 75,113 63,388 Net ¢urrent assets 75,113 63,388 Totsl assets less Current Ilabllltles 725.113 713,388 The funds of the charity Unrestricted funds 12 725,113 713,388 725.113 713,388 The cornpany is entiued to the exemption from th8 audit requiTement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors adtnowledge their respon51biSities for complying with the requirements of the Compani8s Act 2006 th respect to accounting records and the preparation of financial statements. The metnbers have not r8quiied the company to obtain an audtt of rts financial statements for the year in question in accordance with section 476 These finanaal statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regirne. The financial statemènts were approved by the trustees on 14 November 2025 Tasnim Jin Trustee Hassan Ji Tru¥t8e Company registration number 13951507 (England and Wales) THE HAJI OMAR FOUNDATION STATEMENT OF CASH FLOWS FOR fHE YEAR ENDED 31 MARCH 2025 2026 2024 Notes Cash flows from operatlng a¢tlvltles Cash generated frorn 0￿rab.0nS 16 11.725 58.309 Net Cash g•nerated from Investing actlvltles Net cash generated frorn financing actlvltles Net in¢rease In ¢ash and cash wulvalents 11.725 58.309 Cash and cash equivalents at beginning of year 63.388 5.079 Cash and eash equlvalents at end of year 75.113 63.388 THE HAJI OMAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountSng poll¢les Charlty Inforniatlon THE HAJI OMAR FOUNDATION is a private wmpany lirnited by guarantee incorporated in England and Wales. The registered office is 12 Helmet Row, London, EC1V 3QJ. 1.1 A¢¢ountlny ¢onventton The financial statements have been prepared in accordanc£ with the charity's governing document. the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol Ireland. I"FRS 102.1 and the Charities SORP 'A(￿ountIng and Reporting by char￿lieS Statement of Recornmended Practice applicable to ehanties preparing their 8ccounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The charity is a Public Benefft Entity as defined by FRS 102 The finanaal statements are prepared in sterf*ng. which is the funci¢onal currency of the charity. Monetary amounts in these finan￿al 5t8ternent5 are rounded to the nearest £. The financial siatements have been Prepared under the histoncal cost convention. The princapal accounting policies adopted are set out below. 1.2 Charltable funds Unrestncted funds are available for use at the discretion of the trusteès in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they rnay bè used. The purposes and uses of the restricted funds a￿ set oui in the notes to the financial statements. 1.3 In¢om• Income is recognised when the charity Is legally entitled to it after any performance Conditions have been ry*t, the amounts can be measured reliably. and It is piobable that income will be received Cash donations are recognised on receipt other donations are recognised once the charity has be8n notified of the donation, unless perfomiance conditions require deferial of the amount. Income tax recoverable in relation to donations ￿e1Ved under GiftAd or deeds of covenant IS re￿gnised at the time of the donation. Le9aaes are recognised on receipt or othetwise If the charity has been notified of an impending distribution. the amount is known, and rec*ipt is expected. If the amount is not known, the legacy 15 tieated as a contingent asset. 1.4 Exp8nditur• Expenditure is recognised once there is a legal or constructive obligatson to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be requtred in settlement, and the amount ol the obligation can be measured reliably. Expenditure is dassrfied by activrty. The costs of each activity are made up OY the total of dI￿t costs and shared costs. Including support cost5 Involved in undertaking each activity Direct costs attributaLle to a single activity are allocated directly tc> that adivity. Shared costs which contribute to more than one actsvity and support costs which are not attributable to a single activity 81e apportioned beN¥een those actiVit￿S on a b8SIS consistent with the use of resource5 Central staff costs are allocated on the basis of bme spent. and depreciatson charges are allocated on the portion of the asset's use THE HAJI OMAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting polleles Icontlnuedl l.S Investment properties Investment property. which is property held to èam rentals andlor for ￿pital appreciation. is initially reeognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it Is measured at fair value al the reporting end date. The suiplus or defI￿l on revaluats'on is recognised in profil or loss. 1.6 Cash and cash equivalents Cash and cash equivalent5 indude cash in hand, deposits held at call with banks, other short-term liquid investrnents with original maturities of three months or less, 8nd bank overdrafts. Bank overdrafts are shown within borrowings in CLJrrent liabilrties 8aslc financial assets Basic financial assets, which indud8 debtors and cash and bank balances. are initially measured el transaction pri￿ induding transaction costs and are subsequently carried at amortised cost using the effective interest rnethod unless the arrangement constitutes a finanung transaction, where the transaction is measured at the present value of the future re￿iptS tjiscounted at 8 market rate of interest. Finanaal assets classified as receivable within one year afe rLOt afflotbsed. Basic financial liabilib"•s Basic financial liabilities. including creditors and bank loans are inits'ally recognised at transaction price unless the arrangement constitLJtes a financing transaction, where the debt instrument is measured al the ptesent value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently eamed at amortised c05t, using the effective interest rate metrod. Trade creditors are obligations to pay for goods or seryiees that have been 8cquir8d in the or¢jIn￿ course of oper8tions from suppliers. Amounts payable are ¢18ssified as current liabilities if payment is due within one year or less. If not. th8y are piesented as nonst of the property. 10 THE HAJI OMAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Unrestrlcted funds The unrestricted funds of the charity comprise the Unex￿nded balancts of donats'ons and 9rants which are not subject to specjfic conditions by donors and grantors as to how they may be used. These include designated ftjnds which have been set aside out of unrestricted fvn¢Js by the Irust8es for specific purposes. At 1 Aprll 2024 In¢oming resources Resources At 31 Mar¢h expended 2026 Gener81 funds 713.388 108,857 197.1321 725.113 Prevlous year= At 1 Aprll 2023 Incoming resourcgs Resources At 31 March expended 2024 General funds 4,470 712,649 {3.7311 713.388 13 Limited by guarantee The Haji Omar Foundation is a eofflpany limited by guarantee and aewrdinyly does not have a share capital. 14 Controlllng paity The operations of the chant8ble o)mpany are controll8d by the Trustees. 15 Related party transactions Taking advantage tsf the provisions allowed by para 9.18 and 9.19 of Chapter 9 "Disd05ure of tnjstee and staff remuneration. related party and other transactions" of the Charities SORP IFRS 1021 "Accounting and Reporting by Ch8rrties'. Statement of Recommend￿ Practice applicable to charities preparing their accounts in accordance with the Financial Repothng Standard applicable in the UK and Republic of Ireland" leffective 1 January 20191, the charity received a total aggregate amount of £90,655 donations and gifts from trustees and related parties without conditions. There have been no related party transactions in the period other Ihan those disdosed. 16 Cash gen?rated from operatlons 2025 2024 Surplus for the year 11.725 58,918 Movements in working capltal.. (Decrease) in creditors 16091 Cash generated from operations 11.725 58,309 17 Analysls of ¢hanges In net funds The charity had no material debt during the year 11 THE HAJI OMAR FOUNDATION RENTAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Rent Re¢elvable 19,800 Dedu¢t.' Expenses Incurred thereon Legal fees Repairs and maintenance Insuran 117 950 531 1,598 Net Surplus 18,202