ITY RE R:1203 47 OPAL ES. REPO EME FOR THK YEARENDKD 31 DECEMBER 2025 CHAJiTERED CERTIFIED ACCOUNTAprrs ABU NOWSHED CkNTRE 71 WORDSWORTH ROAD EATH BIRMINGHAM BIO OED
PAL TRUST LEGAL D ADMINISTRATIVE INFORMATION Regtstered CtL#rAty NumbeT: 1203147 Abdul Raqeeb KbA Trnsteu: Abdu] Raq¢¢b KJJaD Abdul Mojeeb Kha MoLaa Alxlul H3fiz Bibi Reg15tered Offie¢: 32 Lodge Rodd Aston B6 6LU Aecount¥uts: Abll & Abu Chartered Certified Accourttattis AbuNowsbed C¢ntr¢ 71 Wordswortb Road Sxtthll H¢ath, BirmittBh*rt BIOOED W1 Midlands
ST FOR THE R ENDED EMBER 202 CONTENTS PAge Cknity. EmllTu¢T8 report TnE$¢¢¢s' report Balattce sb¢et Statementof r]D8n¢iaJ activitie$ Schedul¢ Ikffunth Notes
DENT MINERIS ORT THE TRUSTEES OF JAM BHOPAL TRUST YEAR ENDED 31 DE t1BER 2025 I reporton th¢ accounts which ar¢ sct out onpa8c5 4 to 8 Respectlve rtSPOU5ibilhles of the The trustee8 are respoll3tblc for the pr¢p¥Trtion of the aLts. The try8te¢8 consider that audit is llot requited for this year UDd¢r section 144121 of the aJ8riti¢5 Act 2011 (the 2011 Act) ttd that an indepelldejrt ¢x8miution ts ncded. It is thy rcsponsibility to: The tTuses who ar¢ 4150 directors otthccompstTry forthcpurpose of Exat))ithe tb¢ acc¢)unts und¢r 8ectiOD 145 of the 2011 A¢t., follow the predureS laid down in tILe gellerai dtrections giv¢n by thc Charity Commission (under se¢ton 14515Xb) of the 2011 Act).. atsd 5tst¢ whcther parti¢ul4rrnattets hBve Con to ]ny3tterlti. Baslg of Independent uwtkner'i Teport My ¢x]natioll was carried out in 0rdate with th¢ Gelleral Dkrection5 given by the Charity CotllW55510n. AM exsmination ittcludes a teview of the accounting T¢wrds kept by th¢ charity and a comparison of the counts pr¢5¢llt with tho$¢ records. It also includes ¢ottgtder4tion of any itenu or di$¢10sures io tbe occounts, and seeking expiattations from you tN5tees concerning w su¢h m8ttm. The procedyrr ulldert&¢n do rtot provide a]1 the evidence that would be Tequired iti au audi¢ and cottsequ¢tly no opittiofj i¥ giv 8$ to whether the accounts present S"tru¢ and fair vi¢w' and the report is limitrd to waltus set out in the ststw¢nt bcLow. Independ¢Dt ex#mlner'$ ststsment ]n our opÉtLion the financiaj stamots: give a true And fBir vlew of the of the State of th¢ corDP8Ay'$ tiffais as at 31 Demb¢r 2tr25 and of its profit for the )rthen ellded. have ptop¢rly prepated in Ord0ce with United Kin8dom G¢Derally Ac¢¢pt¢d Accountiti8 Prnrlicc - FIll141 Repwtio8 Siand8rd 102; lad have bets prrpared tn accordanc¢ wi the qUiT¢llnts of thc Cotupajjies Act 26. vtte 2026 AbuNowshed, FCC Chortered Certifi¢d Ac¢ouotallts Abu NowslLed Celltre 71 WoTdswortb Road Small Heth, BiTThingham BIOOED West Midlands
JAIlA BH UST ORTOFTHE FOR THE YEAR E ED 31 DECEMBER 2025 The Charit)¢5 Act 2011. together with tbr financial statetllettt8 for the ye8rJ and llfirm tbat the ]att¢r comply th the requir&nents of the ACL the TrthstDeed alld th¢ Charitses SORP 2005. Strn¢ture. Governantt attd MaDag¢ment Tnlee tilduction and tt3ining New TTUSt¢es undergo all orientation day to brief them oll their I¢1 obligations ullder cbsyity and Compaoy law, th¢ ¢oDt¢nt of the MemondT and Arlicl¢s of Association. th¢ conunitec and decisiort thkill8 proce58¢5, th¢ bustijess Pl and recent fal¢la1 perfornwic¢ of the charity. Dwing th¢ duCtIon d&y they meet k¢y ¢mpLoyees and other tN5es. Trustees are encourwd to attend appropriate external tr3iuiDg ¢v¢Lts wbcre these Ivill Fdcilitst¢ th¢ undettiking of their tole. Organisatio AbDATd of tn**ees of up 3]netr¢b¢T& wlKimeet quarterly. thillTSt¢rs the chatity. Risk polkcy The trustees hav¢ mi[d the fftnajor sttot¢giw business and I4)¢rnti0tt81 risks which the cb8rity h¢¢$ and cojffim) thttt $t¢mS have beett estsb]i5h¢d to ¢nablc regul reports to be Produ so that the nece&8ary $t¢ps cgnbe taken to ltsseD the5¢ Ti5ks. Volunteers MaDy volunt¢ers give up their to help at the brallche4 particuJaTty atweekenth and the evetsing& We J greatly indebted to these volunteets fot their COmTnittment attd support. Obje¢tiv¢s Ind tiVitieS Thc principal activity of th¢ company contitiue8 to be thatofovcrscas Ilumanilatian activiti¢S. Athltyem¢ts perfomante Th¢ thsttt5¢0ll5ider tbe athievrm¢nl of the acliwties is iti ]itiE with ILS obj¢¢tiv¢é. R¢S¢r policy Page
BHOPAL RUST REPORT F THE (ContiDu¢d) HE YEAR ENDED 31 DECEMBER 2025 IÈ IB the polÈ¢y of th¢ Gharity to maintain unre5trirt¢d funds. whtch AT¢ th¢ free r¢serves of the ¢h4Tity, at a level ¢quates to appwximatrly six months unrthcted expetMiittry¢. This Provides sufficient fiwds to cover m&nagemcDt and admitrjithtion and 5UPPOrt Costs and to respolld to ellkergency appli¢a¢ions for grattts wlLTch arise fro tim¢ to tim¢. Unrestri¢t¢d fimds were maiJJtsfft¢dat this level throughout th¢year. PIAn5 for rtre periods The tnJst¢¢5 are contelnplating on an IreaSl8 activity to aCts out toMof the poor famaies. Accountkng aDd reportlng reSpObI1les Th¢ tne$ are r¢$p)n51ble foi prq)arttig th¢ TDJStees' Atthvttl Ryrt atld the fillaDcial Stat¢mts iri c¢ordJnce with appli¢able law and United KiDgdom Accounttllg StaDdJrd5 (United Kingdom Gcnerally Accepted A¢count]ng Practice). Th¢ law applicable to ¢haritie5 in Enzland and Walcs requires the trustees to prepare fjnatscial stBteto¢nts for each fwaDcial year which giv¢ a true and fair view of th¢ state of Affitrs of thr cknity 8nd of tbe iu¢omaDg resources applicatiots of resou¢5 of the for thai PEtio& th prepatillg thEBe f8la1 statemen4 the stees e required to.. select suitsble accountÉtiB polici¢s and apply them eollsistently. obsetve the mdtKth and prittciple$ Èn th¢ Charities SORP,. Make judgements and ¢51im8tes that are rewnabl¢ and prndettt,. sixte whdller applicable accowitiNg staDdaTd& bav¢ b¢¢tL follosUbJect to any mat¢rial deparr¢S di105rd and ¢xpiaitted in the finaD¢i81 statements. prepare th¢ fIrn¢1&1 stle4 on & goiDg CODcern bs8i$ wi1¢55 It is in4)propri8t¢ to PT¢515me that the chttritywill ¢otittue ttt Operdts(. The or¢ rryonsibk rot k¢rpll proper acco¢Ltskng rcord5 wILich disclose with rfasopable accwkty aL any time the fillancial p05ttion of the chatity alld enable them to SrE that the fill8J>cial $tat¢m¢tLts comply with th¢ Ct1]¥1es Act 2011, th¢ chltY IAccouDts Bijd R¢wtts) Regulatiolls 2008 ond theprovision tsf th¢ trust dted. Tbey are also responsible for safeguarding the assets of th¢ cbarity attd ILence fT)r tsling reasottable st for theprevetttion s#d detrction of fraud 2nd otlKr irr¢8ularities. Approvedby thc trustees ott 29 Jun¢ 2026 5ignedon its behHlf by.. Abdul Raqeeb KILatt Tnu¢e¢ Pag
HOPAL T IDE EMBER 2025 Flote 2025 2024 Current assets Bank Accounts 68,494 41.685 68.494 41,685 Credltors AmouDts fallitig du¢ within ou¢ ycar 528 480 Net current wets 67,966 41.205 TOt&s5¢ts le58 cbyreut liabllltlu 67.966 41205 Creditors Amounts fallingdue after m¢)re than ot% year (5,000) assets £ 62,966 £ 41205 Caplt41 fRnds Utkfc5trictEd funds 61966 41.205 Totsl £ 61966 £ 41,205 AppTov¢d by thc tswstee& on 29 June 2026 8rkdsi8u on its behalf. Abdul Raqeeb Khari Th¢ olln¢x¢d fornE part of these fi1)anC statements. P4¢ 4
JAM B PAL TRUST MENT OF FINANC CTIVITIES FOR THE YEAR ELYDED 31 DE EMBER 2025 T•t Funds 21J25 TotAI UDTesl'd F$ 2024 In¢omlllg rtsgurcc5 Incoming Re8our¢es frotn generat¢d futLds'. Voluntary incoty¢ 23,385 23J85 18330 Tot lth¢omiDg reuourte4 23.385 23J65 18,330 Re8ources t¥¢nd¢d Ch2ritybl¢ activities Governance COSL8 624 624 689 Totsi r*wMr¢¢s expeDded 1.624 5.689 0Vement In fllttds 21,761 21,761 12,641 TotaifuDd8 brought fonvard £41205 £ 41,205 28,504 Total tunds Tried forwxrd £ 62.966 £ 62,966 £41.205 Detsi]5 of Incoming resowee$ 4ndr¢5Trwce5 u1 Ire 8iV¢ll itl the Dotes to the fJJJau¢ial st8trmetLts. P88e
MENT OF FINANCIAL C TIES DETAILED YSIS OF MOVEMENT IN FtJr4D THE YEAR ENDED 31 DECKMBER 2025 2Q25 2024 GeTteral Fund Balance Rlfwd SUh for the y 22,031 21.761 9J90 12NI 43,792 22,031 - UDTpstrl¢ted fulld l- OnIng b¢t 19.174 19,174 19,174 19,174 Totsi fwnds It31 December 2025 £ 62,966 £ 41.205 P&8e
JAMIA BHO TRUST NOTL8 T THE FINANCIAL FOR THE YKAR ENDED 31 DECEMBE Aecountkngpolicles The ¢bgJity coJJstithtes a public benefit entity 4s d¢fined by FRS 102. Tr financial statetLwJts have be pttpared in accordance with A¢wunting attd R¢portillg by CFthritie8.. Stat¢rnent of Recott)tt)ettded PCtiCe applicable to th2Titie5 pr¢paTing their accounts in accordattce with the FiRwJcial RertIti8 Stsndard applicable in the i]K aDd Republi¢ of Ireland IFRS102) issued on 16 July 2014 la$ updated through Bulkiiti I Pllblish¢d on 2 F¢brnary 20161. th¢ Financial RepoJtillg Stondard wplicable in tl Utkitcd Kingdom and Republi¢ of Ir¢l8nd (FRS102}, th¢ CharitiC5 Act 20118nd UK G¢tL¢rally Accepted Piactit¢ it applies from l January 2015. Th¢ charlty has appli¢d Update Buiktitk l published on 2 February 2016 Hlld does not inclyde A ¢ash flow ststemeni on tbe gmltllds that it is applyijjg FRS 102 S¢¢tion 5A. The finao¢Aai stttt¢m¢llts are ryepatedoo A lg concern b8SiS thc htstorical coLvotioll (modificd to Énclude certaiu itetry5 at fair value). The financial slateraellts aye ptestryt¢d itl SteAiD8 whieb is the fiJnctioDal currency of the ch•ity and rowided to the n¢8r¢5t pound. The significant A¢tIng policies appli in the prepar8ti0tt of thes¢ financial statemettts are xt o b¢low. Thcsc li¢jeS ILave be¢n wnsislently applied ty ajl year5 un]ess othetwi$¢ statrLL Incomlng r¢wurces All InMing resour¢¢5 are included in the SOFA when the ¢tlty ig k$41]y cntitled to the iticome aDd the amobnt can b¢ quantified with re45ooable aUla¢Y. R¢sowrcu tendelI All exp¢n¢Jiture is acco for on an accrnaL8 ba$i$ and Ilas been c18ssified under headitigs that 8ggre8ate all costs related to the t&tesory Wb¢rc costs CgJJllOt be d5r¢ctiy attnted to P8¥ti¢uJar IL¢athng5 theyhave beeD allocttted to activities oa a basis ¢ousi8t¢tLt with use of thB TfSoufce5. Thrnover TurtVer 1$ attributable solely to continuing operations attdd¢riv¢s from charÉtsble a¢tivs¢i¢s. Staff tosts Pe
BHO STO E FINAN ST EfiTS (Conlinued) FOR THE AR ENDED 31 DE ER 2025 Cr¢dhors Amounts rlingdueith[ll otte ytsr.- 2025 2024 Sundry Cr¢ditots 528 528 £ 480 Amoytlts fti]ttiB de afternKtr¢ than ojxe y¢4T:. IncomlDg re50urceB Unrest'd Fulld$ 2025 Tot*1 Ftsnd¥ 2025 Ttst•l 2024 Yoluntsry txome G¢n¢rai Donatio 23.385 23J85 l8J30 23385 23,385 18.330 Chthtabie fi¢dvltles 202$ 2025 2024 Ov¢Tse8s Donalion I,0( 5.000 Gov¢rnance costs 2025 2025 2024 BHnk Charge$ A¢¢ountatLCy & fE Report 96 528 209 480 624 689