**Charity number 1204164**
## **Compassion for Creation**
**Audited Financial Statements and Trustees Report**
**For The Year Ended 1 June 2025**
## **Compassion For Creation Audited Financial Statements and Trustees Report For The Year Ended 1 June 2025**
|**Contents**|**Page**|
|---|---|
|Trust information|1|
|Trustees' report|2|
|Auditors report|5|
|Statement of Financial Activities|7|
|Balance sheet|8|
|Notes to the financial statements|9|
|Schedule to the Statement of Financial Activities|12|
**Compassion For Creation Trust information For The Year Ended 1 June 2025**
|**Trustees /Management :**|Aydarus Elmi|Chair|
|---|---|---|
||Mohammed Zeeshan Asghar|Trustee|
||Syed Talha Asad Ullah Jung|Trustee|
|**Structure**|Association of Trustees||
|**Charity registration number**|1204164||
|**Registered office**|3 Scott House, Admirals Way,||
||London||
||E14 9UG||
||United Kingdom||
|**Principal place of charity business**|3 Scott House, Admirals Way,||
||London||
||E14 9UG||
||United Kingdom||
|**The CIO was incorporated on 31-07-2023**|||
|**Auditors**|Adam & Co Accountancy Ltd||
||Chartered Certified Accountants||
||First Floor||
||1 Edmund Street||
||Bradford||
||BD5 0BH||
||United Kingdom||
1
## **Compassion For Creation The report of the trustees For The Year Ended 1 June 2025**
## **Trustees Report**
The Trustees present their annual report together with their financial statements for the period ended 1st June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 effective 1 January 2019).
We are deeply grateful to all our donors, volunteers, and partner organisations for their steadfast support and dedication to our mission. Your contributions have had a profound and lasting impact, touching the lives of many individuals across the globe.
## **Programmes and Activities**
Key achievements this year include:
Our programmes, which include emergency relief, short-term aid, and long-term solutions, are used to alleviate suffering and bring some stability.
We do this through providing essential food, medical support, clean water, or care for orphaned children and for disaster relief.
Continue to next page
2
## **Objectives & Activities**
## **Our Vision**
The advancement of the Islamic Religion for the public benefit throughout the UK and Indian Subcontinent by:
- The distribution of free lterature for religious, spiritual and education purposes.
- The provision of educational lectures, seminars and workshops for the poor.
- Financial assistance with mental welfare and health through international organizations.
- Financial assistance for any catastrophe and natural disaster appeals.
## **Our Mission**
Our Organisations focus is on the educational needs of people. We try to make an impact through our own dedicated seminars, workshops and retreats which provide a holistic support for the p[hysical, mental and spiritual well-being of participants. As well as helping directly we look towards supporting other organisations (registered charities) working in the same field to complement their work.
## **Financial Position**
The Trustees have assessed the financial position of the charity and are confident that it has adequate resources to continue operational existence and have therefore prepared the financial statements as a going concern'. The charity has taken the necessary steps to manage operations in the current economic climate.
## **Reserve Policy**
The charity operates a reserve policy of twenty four months to cover operational costs. Total reserve funds available at the current year end : £ 3,318,812
Continue to next page
3
## **Charity Governance, Constitution and Structures**
Compassion for Creation is registered as a Charitable Organisation on 23 July 2023. The registered charity number is: 1204164
## **Board of Trustees**
The Board of Trustees sets our future aims and priorities focusing on strategic planning and governance and also evaluates our performance and progress in our work to alleviate poverty and suffering.
The Board of Trustees appraises the Senior Management Team and can make appointments to it as well as dismissals. The Board of Trustees also make sure that we satisfy the regulatory requirements as a charity and work alongside the key stakeholders.
All our trustees are volunteer, chosen because they all have the diverse range of skills, knowledge and experience that we need to respond to the challenges of today. Stakeholders and partners may nominate trustees and sometimes we will make a personal approach to potential candidates.
## **Risk Management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees regularly review the financial, business and operational risks which face the organisation and ensure that strategies are in place to mitigate the risks, proactively.
## **Disclosure of information to the auditors**
The trustees who held office at the date of approval of this trustee report, confirm that so far as they are aware, there is no relevant audit information of which the association's auditors are unaware of. Each trustee has taken all the steps that they ought to have taken as a trustee to be aware of any relevant audit information and to establish that the association's auditors are aware of that information.
## **Auditors**
A resolution to reappoint the auditors will be made by members at the AGM.
## **Statement of Trustees' Responsibilities**
Charity law requires the trustees to prepare accounts for each financial year in accordance with current statutory requirements , the requirements of the Charity's governing document and the requirements of the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales
The law applicable to charities in England & Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the organisation's financial activities during the year and of its financial position at the end of the financial year. In preparing those financial statements giving a true and fair view, the Board of trustees should follow best practice and :-
* Select suitable accounting policies and then apply them consistently;
* make judgements and estimates that are reasonable and prudent;
* state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
* Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue to operate.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the organisation and which enable them to acertain the financial position of the organisation and enable them to ensure that the financial statements comply with the requirements of applicableThis report was approved by the board of trustees on law and regulations. They are also responsible for..............................safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Trustees
Approved by the order of the Trustees on …… 17/03/2026
Aydarus Elmi
Chair
4
**Compassion For Creation Independent Auditor's Report For The Year Ended 1 June 2025**
## **Independent auditors report to the trustees on the accounts of the Charity.**
We have audited the financial statements of Compassion for Creation (the charity) for the year ended 1 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. In our opinion the financial statements:
* give a true and fair view of the state of the charity’s affairs as at 1 June 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; * have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and * have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. This is the charity's first audit and we have not audited the corressponding period.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: * the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
* sufficient accounting records have not been kept; or
* the financial statements are not in agreement with the accounting records; or
* we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on the trustees report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
5
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
**Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud.**
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-thefi/description-of-the-auditor%E2%80%99s-responsibilities-for.This description forms part of our auditor’s report.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s
_Shahbaz Munir, Statutory Auditor on behalf of Munir Chaudry Associates_ 17/03/2026 _Chartered Certified Accountants and Statutory Auditors_
6
## **Compassion For Creation Statement of Financial Activities For The Year Ended 1 June 2025**
|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Notes**
**2025**
**2025**
**2025**
**£**
**£**
**£**
**Incoming Resources**
Capital grants,legacies & donations
-
-
-
Donations and legacies
2,541,296
2,661,527
5,202,823
**Total Incoming Resources**
2,541,296
2,661,527
5,202,823
Unrealised gains
51,854
-
51,854
**Net Incoming Resources available for**
**charitable applications**
**A**
2,593,150
2,661,527
5,254,677
**Less: Resources expended (see page 13)**
Support costs for grants
-
-
-
Programmes Support Costs
(1,677,348)
(100,000)
(1,777,348)
Governance, management and administration of the charity
(158,517)
-
(158,517)
**Total Resources expended**
**B**
(1,835,865)
(100,000)
(1,935,865)
**Net Incoming Resources**
**C**
**757,285**
**2,561,527**
**3,318,812**
**( ie Total A minus Total B = C )**
**Net Incoming Resources before revaluations**
**and investment asset disposals**
757,285
2,561,527
3,318,812
**Net Movement in funds**
**757,285**
**2,561,527**
**3,318,812**
**Total funds brought forward**
-
-
-
**Total funds carried forward**
**757,285**
**2,561,527**
**3,318,812**|**Total**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
**-**
-
**-**
-
**-**|
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and is reconciled to the total funds as shown in the Balance Sheet as required by the said Statement.
**All activities derive from continuing operations**
**The notes and schedule to the Statement of Financial Activities on pages 8 to 14 form an integral part of these accounts**
7
**Compassion For Creation Statement of Financial Activities For The Year Ended 1 June 2025**
## **Statement of Total Recognised Gains and Losses for the year ended 1 June 2025**
|Excess of Expenditure over income before realisation of assets
**Net Movement in funds before taxation**|**2025**
**2024**
**£**
**£**
**3,318,812**
-
**3,318,812**
-|
|---|---|
There were no other recognised gains or losses for the year or the prior year that are not included above.
## **Movements in revenue and capital funds for the year ended 1 June 2025**
|**Revenue accumulated fund**
Accumulated fund brought forward
Recognised gains and losses for year|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
**-**
-
757,285
2,561,527
**3,318,812**
-|
|---|---|
|**Closing Accumulated fund**|757,285
2,561,527
**3,318,812**
**-**|
|**Summary of funds**
**Designated **
**Funds**
**2025**
**£**
Revenue funds
-|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
757,285
2,561,527
**3,318,812**
-|
|**Total funds**
-|757,285
2,561,527
**3,318,812**
**-**|
||-
-|
**The statement of changes in resources applied for fixed assets for organisation's use is shown in the notes to the accounts.**
**The notes and schedule to the Statement of Financial Activities on pages 8 to 14 form an integral part of these accounts.**
8
**Compassion For Creation Balance Sheet as at 1 June 2025**
|**Notes**
**Fixed assets**
**Current assets**
Investments -unlisted
Debtors
7
Cash at bank and in hand
**Creditors:**
amounts due within one year
8
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors:-**
amounts due after more than
one year
**Net Assets**
**Capital and reserves**
10
Unrestricted revenue reserves
Restricted revenue reserves
**Accumulated Funds**|**2025**
-
-
1,551,378
-
1,859,606
3,410,984
(92,172)
3,318,812
3,318,812
-
3,318,812
2,561,527
757,285
3,318,812
-|**2024**
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
The Board of Trustees are satisfied that the organisation is required to have an audit by virtue of its turnover and, or by its constitution.
The Board of Trustees also acknowledge their responsibility for ensuring the organisation keeps proper accounting records in accordance with the requirements of the Charities Act 2011 as more fully set out under 'Trustees' Responsibilities' in the Report of the Trustees.
Approved by the order of the Trustees on …………... 17/03/2026
Aydarus Elmi
Chair
**The notes and schedule to the Statement of Financial Activities on pages 8 to 14 form an integral part of these accounts**
9
**Compassion For Creation Notes to the Accounts for the year ended 1 June 2025**
## **1 Accounting policies**
## _**Basis of accounts preparation**_
The financial statements have been prepared in accordance with the Charities Act 2011. The accounts have been prepared in accordance with the micro entity provisions of the small entities under FRS 102, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, adapted to meet the needs of unincorporated organisations.
The organisation has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement.
The charity is entirely dependent on continuing donations from the local community and nationally. As a consequence the going concern basis is also dependent on the continuing donations.
The particular accounting policies adopted are set out below
## _**Accounting convention**_
The financial statements are prepared, on a going concern basis, accrual basis under the historical cost convention.
## _**Incoming Resources (funds received)**_
Incoming resources such as donations, gifts and collections are accounted for on a receivable basis deferred as described below where appropriate.
## _**Fund accounting**_
General funds comprise the accumulated surplus or deficit on the statement of financial activities. They are available for use at the discretion of trustees in the furtherance of the general activities of the charity.
## _**Unrestricted funds**_
Unrestricted funds are the net incoming resources available for the objects of the charity without specified purposes and are part of the general funds.
## _**Restricted funds**_
Restricted funds are the net incoming resources avaiable for a particular area or purpose stated by the donor and are allocated appropriately..
## _**Resources expended (charitable expenditure)**_
Expenditure is accounted for on an accruals basis and allocated to the relevant activity Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-
## _**Activities in the furtherence of the charity's objectives.**_
The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities.
## _**Management and administration of the charity.**_
Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements
## _**Going concern**_
The Association has sufficient cash at bank at the year end and has raised further funds since the year end, which provide adequate resources to finance committed development programme, along with the day to day operations. The trustees monitor the expenditure level and adjust development expenditure to ensure that expenditure is only incurred when sufficient funds are available to cover payments as they fall due. On this basis, the trustees have reasonable expectation that the association has adequate resources to continue in operational existence for the foreseeable future, being a period of twelve months after the date on which this report and financial statements are signed. For this reason, it continues to adopt the going concern basis in the financial statements.
10
**Compassion For Creation Notes to the Accounts for the year ended 1 June 2025**
## _**Depreciation**_
Depreciation is calculated at a rate which will write off, the cost of the asset, over its expected useful life as follows:
Fixtures and equipment 100% on written down value Computer equipment 100% on written down value
## **2 Winding up or dissolution of the charity**
If the charity were to be dissolved or wound up the trustees would pass any net assets to similar organisations and deserving causes.
|**3**
**Analysis of incoming resources and analysis of**
**2025**
**direct charity expenses and administration costs**
**£**
Other income
-
Donations and legacies
5,202,823
Grants
-
**_(See page 13 for analysis of sources of income and expenditure)._**
5,202,823
**4**
**Grants payable in connection with the Charity's objects**
**2025**
**£**
Direct charitable expenditure
-
Programmes Support Costs
1,777,348
Management and administration
158,517
Unrealised gains- currency and crypto investments
(51,854)
**_(See page 13 for analysis of sources of income and expenditure)._**
1,884,011
**5**
**Numbers of full and part time employees or their time equivalents**
Engaged on charitable activities in UK on average
-
**£**
Wages and salaries including paye and pension costs
-
-
_There were no fees or other remuneration payable to trustees_
There were no fees paid to employees or any other renumeration.
The pension details of such staff were :-
**£**
Contributions for the provision of money purchase pension
-
Numbers of staff to whom benefits are accruing :-
-
Under money purchase pension schemes
-
Under defined benefits pension schemes
-|**2024**
**£**
-
-
-
-
**2024**
**£**
-
-
-
-
-
-
**£**
-
-
**£**
-
-
-
-|
|---|---|
_There were no employees with emoluments during the accounting period._
11
**Compassion For Creation Notes to the Accounts for the year ended 1 June 2025**
## **6 Analysis of assets and liabilities representing each of the charity's funds**
|**7**
**8**
**9**|**At 1 June 2025**
**_(Current year)_**
Tangible fixed assets
Current Assets
Current Liabilities (creditors)
**At 2 June 2024**
**_(Previous year)_**
Tangible fixed assets
Current Assets
Current Liabilities (creditors)
**Debtors**
Prepayments
Trade debtors
Other debtors
**Creditors: amounts falling due within one year**
Bank loans and overdrafts
Accounts Payable
Accrued expenses (inv accrued)
Deferred income and grants in advance
**Movement in Funds**
Capital and reserves account
Restricted funds
Unrestricted funds
**Total funds**|**Designated**
**funds**
**£**
-
-
-
-
**Designated**
**funds**
**£**
-
-
-
-
Balance at
2024
1st April
b/f
-
-
**-**|**Unrestricted**
**funds**
**£**
-
3,410,984
(92,172)
3,318,812
**Unrestricted**
**funds**
**£**
-
-
-
-
**2025**
**£**
-
-
-
-
**2025**
**£**
-
90,372
1,800
-
92,172
Incoming
Resources
757,285
2,561,527
**3,318,812**|**2024**
**£**
-
-
-
-
**2024**
**£**
-
-
-
-
-
**Balance at**
**2025**
**31st March**
c/f
757,285
2,561,527
**3,318,812**
-|
|---|---|---|---|---|
## **10 Contingent liabilities and related parties**
There were none in the period.
## **11 Post balance sheet events**
The investment value at the date of signing the accounts had fallen by 35%
## **12 Ultimate controlling party**
The trustees have ultimate control of the charity
## **13 Legal status and registered name of the charity**
The charity is unincorporated and is governed by the provisions of its constitution. Compassion For Creation is the registered name of the charity.
12
## **Compassion For Creation Detailed Schedule to the Statement of Financial Activities for the year ended 1 June 2025**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Incoming Resources Funds Funds Funds Funds
2025 2024
Grants,Legacies and Donations £ £ £ £
Genral Fund 324,994 - 324,994 -
Voluntary Donations -My Ten Night Fund 2,216,302 2,661,527 4,877,829 -
Total Grants,Legacies & Donations Received 2,541,296 2,661,527 5,202,823 -
Less: Charitable expenditure £ £ £ £
Donations Service Fee - MTNF 198,422 - 198,422 -
Expenses on Raising Funds 780,423 - 780,423 -
Grant Funding to Institutions -Worldwide 687,085 100,000 787,085 -
Grant Funding to Institutions -USA 11,418 - 11,418 -
1,677,348 100,000 1,777,348 -
Admin costs
Legal Expenses 29,403 - 29,403 -
Travel & Accommodation 6,408 - 6,408 -
Bank charges 39,974 - 39,974 -
Consultancy 79,419 - 79,419 -
Audit fees 1,800 - 1,800 -
Accountancy and bookkeeping 37 - 37 -
158,517 - 158,517 -
Add Unrealised gains- currency and crypto investmen 51,854 - 51,854 -
Surplus / (deficit) for the year 757,285 2,561,527 3,318,812 -
**----- End of picture text -----**
13
**Compassion For Creation Detailed Schedule to the Statement of Financial Activities for the year ended 1 June 2025**
**----- Start of picture text -----**
Reconciled to revenue accumulated fund Total Total
(Total as per Balance Sheet) Funds T Funds
2025 2024
£ £
Accumulated funds - -
Surplus / (deficit) for the year 3,318,812 -
Agreed to balance sheet 3,318,812 -
**----- End of picture text -----**
14