BHATI DHAL HAFIZIYA NOORANIA TRUST Charity Registration Number: 1203888 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 REPORTING ACCOUNTANTS.. AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E1 4SA TEL." 020 7790 6111 Page 1 of 12
BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2D25 CONTENTS Pages Information ol financial S131emenls Report ol the Executive Comrnittee Statement of respon5ibililies of the Committee. Independent Exarnineffs Report Income and Expendrtuie A£UnIS Statement DI Assets and Liabilities 10 Notes to Ihé Accounts 11-12. Page 2of 12
BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JVNE 2025 ADDRESS 511 Mile End Roait London E3 3PA INDEPENDENT EXAMINER AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAO LONDON E14SA TEL." 020 7790 6111 Charity's Tru5tees= Ruhul Alorn - Chair Md Mizanuf Rahman Shah AIDM Page3of 12
BHATI DHAL HAFIZIYA NOORANIA TRUST REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 JUNE 2025 The Iruslees present their report and financial slalemenls lor the year ended 30 June 2025. The Ti'iistees hav¢ adopled the provisioiis of tl)e Sialeiiient of Recoimnicnded Practice (SORP) Accouiitiiig and Rcporting by Cliarities iSSLied iii 2005 iii preparing Ilie ani)ual i-eport aiid financi£l1 statenienls of Il)e Cliarity. Le<val Status: Chai-ity.. Registered with Ilie Charity Cominission, Ch.]lY Number.. 1203888 Objects, Principal Activitics and Oroanisation of the Cha rity The Cliarity's object is tlie relief of povcrty and sickiiess i Bangladesl), iii particular but not ex¢li5ively by ihe Inaking of grants, items and services lo Organisation: A Management Committee. the members of which are Ihe trustees manages the affairs ol the charity The Managetnelll Cornlnittee m8na9e5 the business of the charity including Ihe paying ol all expenses Trustees". Tiiisiees, who are all members of the executivc committce, and who served dLiring tlie year are sct oiit on page i. Tlie triisiee5 are elected al the Annual General Meetiiig, for membtrship of the Executive Cojiimifiee and serve until tlie end of ihe i)ext AnnLial General Meeting. wheie il)Ly can sland for re- ¢leclion as members of tlie iiew Executive Coinmiltee. Triistees responsibilitie5 in relation to the financial statements The con1mittee or Trste¢S are reqLiired by cliarity's law lo prepare financial stateiments for each financial year which give a tiiie and fair view of the financial aciivities of tlie charity and of its financial p05ltion al 11)e eiid of Iliat year. In preparing Iliose finaiicial stateinents the Triislees are required to.. rhe Trustees are responsible lor preparing the Trustees Annual Report and the Financial Slalemenls in accorclan¢e with applicable law and regulalions and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepled Accouniing PractiTrl. The law applicable lo charities in England and Wales requires the TrusleEs to prepare Financial Slatemenls lor Bach linancial yezr which give a true and lair view of the state of affairs of Ihe charity and of the incoming resources and applicabon of resource5 of the charity lor Ihal period. In preparing these Financial Statements. Ihe Trustees are required lo.. Select suitable accounting policies and then appty them consistenliy-. Observe the methods and principles in the Charilies SORP", Make judgernenis and accouniing estimates that are reèsollab1e and prudent., Prepare Ihe Finan¢i81 Statements on the going concern basis unless It is inappropriate to presutne Ihat the charity will continue in opeiats'on Page4of12
BHATI DHAL HAFIZIYA NOORANIA TRUST REPORf OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 JUNE 2025 Thè Trustees are responsible for keeping proper accountsng record5 Ihal disclose with ieasonable accura ai any lime the financial position ol the d)aiity and enable them lo ensure Ihat the Finanrial Stalernent5 Cornply with Ihe Charities Act 2011. The Chaiily IAccounls and Reportsl Regulations 2008 and the provisions of the trust deed. They are also responsible lor safegLJarding the assets of the charity and hence for laking reasonable steps for the pievenlion and deleclion of fraud and other irregu13rilies VOLUNTEERS: rhe Trust¢e5 wish lo record their appreciation on behalf ol the Charity cotnmunity for the volunteeis who as51$1 In Ihe sm(K)Ih running ol the Charity and are crits.cal In helping to keeps the running costs down RISK REVIEW.. The Trustees have conducted their own review ol Ihe major nsks to which the Charity Is exposed and steps have been initiated to min1mise the identified risks All functions ol the Charity are Subjected to periodic review resulting In a process ol ongoing Improvement. All stall and volunteers are trained and have all the required 5talulory and gUlatOry clearanS required. SERIOUS INCIDENTS AND EXCEPTIONS.. The Trustees are pleased lo nole, that Ihere were no incidents which gève rise lo the need ft)r the Trustees to lodge a Serious Incident Report with the Charity Corntnis5ion. FLJrthermore. there were no Except10ns recorded and which gave nse to Ihe need for the Trustee5 to record on the Charity's Exceptions, Register. RELATED PARTY TRANSACTIONS.. During the year the Charty ¥vas underihe conlrol of Trustees and Managernenl Commillee members as Ile above. This report, which ha5 been prepared in accordance wilh the special provisions of Part 15 of the Companies Act 2006 applicable lo small companies. No members of the management committee received any remuneration during Ihe year. No trustee or other person related to the charity had any peT5onal interest In any ¢ontiact or transaction entered into by the charity during the year Reserve Policy It Is Ihe policy of the charity that unreslricled funijs. which have not been designated lor a specific use, should be maintained at 8 level equivalent to its expenditure. The Trustees consider that reserves at this level will ensure that. in the event of a significant drop ill funding They will be able lo continue the charity's current activities while consideration Is given lo ways in which adcjitional funds tnay be raised. The Centre will aclively work to aehieve this level of reserv8S INDEPENDENT EXAMINER According lo the provisions of the Charities Act 2008 and updated 2011, the Committee has agreed that and audit is not iequi¥ed foi Ihis financial year. However due to provision5 of the same act an Independent examiner is required and AM Accountancy Services appointed as external Accounianl or In¢ependent Examiner. P8ge5of12
Tr2¢ ns41Ction &1nd fin41ncial position The Slatemenl ol Financial Activities show5 nel surplus lor the year of £713 and our accurnulated funds stand at £1.228 In lolal. AM Accountancy Services carried out an Independent examination ol the accounts included in the report. This report. which ha5 been prepared in accordance wlh the Statement of Rècommended Practice ISORPI Accounting and Reporting by Charities 15sued in 2005. Approved by the trustees and signed on its behalf by rhi5 report was approved by the ExeculNe Committee on and signed oll their behalf ah Alom (Trusleel Date. Page 60112
Accountants. Report To the Trustees of BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2025 We report on Ihe accounts for the year ended 30 June 2025 Set out on pages 8 10 12 which have been prepared under the historical cost convention and the accounting policies set out In note 1 to the linancial slatemenls. Rcspective Responsibilities of Trustces and Accountants As des¢ribed on pag¢ 5 the trL15tees art responsible for the preparation of lh¢ finaiicial slaterneiits, and tliey consider that the tiusl is exeinpt Fron) an audit. It is oiir respoiisibility to carry out procediires desigiied lo enable vs to repoil oui" opinioii to you. asis ol Opinion Wè conducted our work in accordance with the Statement of Standards ftsr Reporiing Accounlanls. and so our procedures con51Stecl ol comparing the accounts with the accounting records kept tyy the charity, ènd fflaking such Iitnited enquiries ol the Iru5tees and oif1cEis as we considered necessary for the purpose of Ihis report. These procedures provide only the assurance expressed in our opinion. Opinion In our opinion-. lal The accounts are in agreement wilh the accounting recoids kept by Ihe chaiily under the requiretnenls ol the Slaternenl ol Recomtnended Practice Accounting and Reporting by Charities., Ibl Having regard only lo. and on the basis of. the informaiion contained in those accounts". 111 The accounis have been drawn up in a manner consistent with the accounting requirements specified the Staternenl of Re¢omtnended Practice- AGCOUnting and Reporting by Charities. and 121 The ch3rily salisfied the condilions lor tre exemption from an audit of the accounts loi the year speofied In the Charities Act 131 This unavdiled Account we have prepared in 3c¢oriSance with the figure. infoimalion and explanation we have received from the management ol the current committee. AM ACCOUNTANCY SER 43 BEN JONSON ROAD LONDON E1 4SA CES AM Accountancy SeNices 43 8en Jonson Road London El 4SA Tel., 020 7790 6111 Date.. Z¢ Pa9e 7 0112
BHATI DHAL HAFIZIYA NOORANIA TRUST Slatement of Financial Activities Ilncome & Expense Statement) FOR THE YEAR ENDED 30 JUNE 2025 2025 Total 2024 Notes Unreslricted Restricted Incoming Resources VolLtntary in¢ome: HMRC Gift Aid All Other General Donztions 2,040 2.040 1.050 Total Incomi Resources 2.040 2,040 1.Q50 Resources Expended Direct Chaiitable Expenditure Oversea5 projects Prinling. Postage. Stationery & Advertisement Telephone, fax and photocopies Rent, Rates and serwcè charges IT I Web5I1e Books and Matèrials Retreshmenls Cleaning Wages and Volunteer expense5 Events and activities (Project Costs) 910 910 45 90 Direct charitable ex enditure 910 910 135 Management & Admknlstration Expenses: Accountancy Travel and pr<)rnotion Bank charges Insurance Equipment expenses Motor expenses Depieciaiion Sundry Re emenl & Admtnislration Ex 400 400 400 17 17 Mana enses.. 417 417 400 Totsl Resources Ex ended 1.327 1,327 535 Net Incoming Resources I (resources expendedl 713 713 515 Net MovemeTrt funds lor the period.. 713 713 51S Total Funds Brought loard 515 515 Balance at 30 June 2025 1.228 1,228 515 Page8 of 12
BHATI DHAL HAFIZIYA NOORANIA TRUST Summary Income and Expenditure Account FOR THE YEAR ENDED 30 JUNE 2025 2025 Notes Income Total expenditure Nel Surplus IDeficill for the financial year 2,040 1,327 713 There were no cOgnised gains other than those inclu¢Jed in the Incotne and Expenditure Account for current year. Page90112
BHATI DHAL HAFIZIYA NOORANIA TRUST Statement of Assets & Liabilities l Balance Sheet) As at 31 June 2025 2025 NOTE Currer*t Assets Cash at Bank & in Hand 1.828 1.826 Current Liablllties Amount falling due to one year Accruals 600 NET CURRENT ASSETS I ILIABILITIESI 1,228 TOTAL ASSETS LESS CURRENT LIABILIYIES 1.228 FUNDS.. Brought FoNarfl 515 ExcessllDeficill of income over expendrture 713 Total Funds 1.228 The financial stalemenis were 8pproved by Ihe Executive Committee and signed on their behalr.. Shah Alom (Trusteel Dale. The Notes on pages 10 10 12 form part ol the financial stalemenls Page 10 of 12
BHATI DHAL HAFIZIYA NOORANIA TRUST FOR TAE YEAR ENDED 30 JUNE 2025 NOTES TO THE ACCOUNTS 1. ACCOUNTING POLICIES a. Basis of A¢counting Basis of accounting The F5nancial Statements have been prepared ulldei Ihe hi5101ical cost convention. as modiFied by the revaluation ol certain fixed assets and investments measured al market value. The Financial Slalemenls have been prepared in accordance wlh the Financi31 Reporting Standard lor Smaller Entities leffeclive January 20151. and the requirements of Accounting and Reporting by Charities.. Slatement ol Recommended Praclice applic8ble to charities piepanng their accounts In accordance with the Financial Reporting Standard lor Smaller Entities leffeclive January 20151 ISORP 20151. b. Grants Revenue grants are credited lo the InGome and Expendilure account a reIVable basis. c. Oonations Oonalion are recorded on a receipt basis. d. Incoming Resources Voluntary income and donatitsns are included in incoming resources when they are receivable. except when the donors specify thal they tnust be used in Future accounting periods or donors, conditions have not been fulfilled, then the incofne 15 deferred. The income from fundFai5ing venlures is shown gross, with the associated co&t5 inclutjed In fundraising costs. e. Resources Expended Resources expended are Included in the Statement ol Financial Activities on 8ccrua1s basis, inclusive of any VAT that cannot be recovered. Expenditure that is directly attributable to specific activities has been included In these c05t categories. Where costs ale allributable to more Ihan one activity. they have been apptsrtioned across the cost calegories on a basis consislenl with Ihe use of those resources. f. Going Con¢em 8asls The financial statements have been prepared on the going concern basis, as in the opinion of Ihe trustees, there are nts issues arising which would suggest any other ba51$ as being more appiopriale. g. Administration Costs Adminislralion expendilure includes all expendituie not ijiiectly related lo Ihe charitable activity. h. Taxatton As a charity. they are exempl from lax on incorne 8nd gains falling within section 505 of the Taxes Act 1988 or $256 01 the Taxation of Chargeable Gains Ad 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity i. Depreciation: Depreciation is calculated so as lo write ON the cost ol an asset, les5 Ils e51irnaled residual value. over the useful economic life ol that asset as follows" Fixlure. Fitiing and Equipment". 15 on Reduang Balance method Page11 of12
BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2025 NOTES TO THE ACCOUNTS Net Surplus of the Financial Year The excess ol expendilure over income is stated after charging" 2025 Accounlant5' remuneration Depreciation 400 CreiJltor5 and A¢Tuals Accountancy 400 400 Fundslcapstal 2025 Balance al 1st July 2024 515 515 Excessl IDeficill of Infjome over Expenditure during the year Balance at 30 June 2025 713 1,228 P8ge120112