COMPANY REGisfRATION NUMBER: CE033525 CHARrrY REGISThATK)N NUMBER: 1204710 ZYMAAL RELIEF FOUNDATION Charitable Incorporated Organisation Unaudited Financial Statements 26 June 2024 Ll ITED Chartered Certified Accountants 1 Concord Business Centre Concord Road London UK W3 OTJ ZYMAAL RELIEF FOUNDATION Charilable Incorporated Organisation Flnancial Stalements Perlod from 14 September 2023 to 26 June 2024 Page Trustees, annual report Statement of tinancial activities (induding income and expendff(ure account) Statement of financial position Notes to the financial statements ZYMAAL RELIEF FOUNDATION Charltable Incorporated Organisation Trustees. Annual Report Perlod trom 14 Seplember 2023 10 26 June 2024 The trustees. who are also the dir￿)￿5 for the purposes of company law, present their rewrt and the Unat￿lted financial statements of the Charitable I￿0[￿￿)rated Organisation for the poriod ended 26 June 2024. Rolerence and a(knlni8lraUve detalls Registergd charlty namg ZYMAAL RELIEF FOUNDATION Charlty regl8tYatlon number 1204710 Company registration numbfjr CE033525 PTlnclpal ofllce and reglstered 7 Gri5edale Avenue offlce Roylon Oldham OL2 6XB ErKJland The trustees Mr M Fay& Zafar Mr Mahmoud Hussain Mr Asim Aftab Ahmad ountanls K B M UK knmiled Charter￿￿ Certrfth A(￿untants 1 Concord Busirw Centre COE￿Ord Ro￿1 Lonth)n UK W3 OTJ ZYMAAL RELIEF FOUNDATION Charitable Incorporated Organlsatson Trustees. Annual Report (cL¥M Period from 14 September 2023 to 26 June 2024 Structurey governance and m8nagen* Governlng Documenl ZYMML RELIEF FOUNDATION consliluted &8 a charitatle ino)rporated organisat￿n ICK)). The charity is r8gistwed with the Charity Commission a￿1 o￿TateS in accord￿ with charity Trust88 Recrultm8nt arKI 4)polntmerrt The Board of Tn￿ is responsth for the overall g0Veman￿ arKI strategic direction ol the charty. Trustees are recruited through an open selection process. enswirKJ a diverse range of skills and expertL8e. New trustees undergo an induction pYcNJramme to understand their roles and reswnsSbilh¢es. manage11￿tt and Opwational Slruclure The day.Icthy managemenl of the thartiy is delegat￿￿ to the Chairnan other trusteesheam lil appl￿18}, reFM)rt to the trustees rwJularty. Govemanco and Rislt mar￿geMen1 Policies ZYMAAL RELIEF FOUNDATION h&8 eStatrJiSh￿ a Str￿ttI[ed tramvwork of policies th procedures to ensure robust g)vemance aNJ effective risk manwent. The trustees regularfy miew UFKlate these poI￿leS to align with best practices and regulatory thanges, reinforcing the fwThJ**)n's ￿MM[￿ent to respMsftAe and sustainth operations. Objectives and acllvltkns The charitvs primary c￿eCtiVe is the weVentI￿ or reli8f of p)vety in any part ￿ the V•DYId. Financial reviv The Chaws acttvibes during the year are described below.. Totd coNe¢tion frcKn {k)natI￿ various sour(w was £2(Kl, unrestrlcted in natr]r8. Small company provisions This reFort has been prepar￿1 in aCc￿danc￿ with th8 provisions applicable to companies entit￿1 to th8 small Compan￿ &xempt#￿. ZYMAAL RELIEF FOUNDATION Charitsble Incorporated Organisation Trustees. Annual Report Period from 14 September 2023 to 26 June 2024 The trustees. annud rqffi was akyov&l on 23 2025 ar¥J sNJn&J on behdf of the board of trustees by: Mr M Fawad Zafar Trustee ZYMAAL RELIEF FOUNDATION Charltable Incorporated Organisallon Staiernent of Flnancial Activities (including income and expenditure account) Period from 14 September 2023 to 26 June 2024 Ileriod from 14 Sep 23 to 26 Jun 24 Unrestricted furKl$ Total funds Income and ando Donations and legacies Totsl income 200 200 200 Expondlture Expendtture on charitth actMti8S Totsl expendlture 147 147 147 147 Nel inconw and ngt movement In funds 53 Reconciliation ol lunds Total funds broLKJht foThvard Totsl funds carrled forward 53 The statement of financTral acivibes incliKles all galns and losses recognised tn th8 year. All income ￿ 8xpenditure d￿)ve from continuing *ivrbes. ZYMAAL RELIEF FOUNDATION Charltable Incorporaied Organisation Stalemem of Financial Position 26 June 2024 26 Jun 24 Currenl assets Cash at bank and in ha￿1 Ngt curr•nt assets Total assets le88 curreni 197 197 197 Accruals and doferr•d incomo Net assèts 144 53 Funds of the charfty Unrestricted funds Total d￿rIty fundg 10 For th8 periLwJ endiThJ 26June2024 the Charitable IncorFY)rat&J Organisatlon was entimed to exempbon from audit ￿￿ler section 477 of the Companies Act reLatino to small companies. DIr￿lTs, re$F￿SibilItieS.. The members have not required th& ￿MpanY to obtain an audit of its financid statements for the period in question in ac(x)rdm with section 476.. The direclors ad(nowte(kJe their r8sponsibilitres frK Cx)mFdyi￿ with thé requirements of the Act with r8SP8Ct to aCCou￿1r￿j records and tho preparati￿ of ffinanciai statements. These financial statements have been in accorda￿ wilh the provisions aEWicable to mpanies subject to the small companies. regime. These financial statements were awroved by Lwrd ol truslees and aLthortsed for issue on 23 Apr 25, and ar& soned on behalf of the toar(I by. Mr M Fawad Zafar T￿￿tea ZYMAAL RELIEF FOUNDATION Charitsble Incorporated Oryanisation Notes io the Financial Slatements Perlod from 14 September 2023 to 26 June 2024 General Inlomioti•)n The Ch&itable Incorporat￿ organisa￿n i% a ten8fit 8ntity and a registered charÉty in England and Wales. The a(klress of the register&1 offti 1$ 7 Gri$￿jale Avenue. Royton, Oldham, OL2 6XB. England. Theso financial statements have b8en ryep8r&d in compliance Y￿th FRS 102, The Financial Reporting sta￿lard applicable in the UK and the Republic of Ireland, the Statement of Recommended Practice applicatAe to charities prepariNJ their accAiunts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {Charities SORP IFRS 10211 and Ihe Companiès Act 2CKJ6. £C￿nI}ng policies of preparation The linancid statements have tjeen prepared on the histQTrcal cost basis, as mcrfified by Ihe revaluatson of cettin financi￿ assets and liabilittes and investrn&tt prcyrties measured at fair value thrO￿h Fncome or experKliture. The fina￿al statements are prepared in stertir&. whth is the fu￿tIC￿￿ currerry of th& 8ntity. Going ¢oncem The￿ are no Materi￿ uncertainties abcxrt the charitls ability to continue. Judgements and kny 80urceg of e8ilmalk)n une•rtainty The preparation of the financi￿ statements requires man&Jement to make judgements, estimates and assumptions that att￿t the amounts reFKlrted. These estimates and judgements are corrtinualty reV￿d and are based on exFHience and other factors, including expectations ol future events trtat are beliewj to i* Teasonat4e urthr the CIr￿M$1ances. Fund accountlng Unr8slricted funds are available for use at th8 discretion of the Irustees to further any ol the charTVs wrposes. Designated fvrnts are Unrestric￿ furwJs eamiathed by the tnL8te8s for patcular future project or commitrnent Restricted funds are subjected to restrictions on their expenditure dedared by the donor or through the terms of an appeal. arKf fall into one of bvo sutrclasses.. restricted ir￿Me funds or erKJowment funds. ZYMAAL RELIEF FOUNDATION Charitable Incorporated Oryanisation Notes to the Financial Ststements Period from 14 September 2023 to 26 June 2024 £countlng pollclos fc Incoming resources All in(x)ming resoU￿eS are induded in the stat&nent of fina￿la1 actFwbes when entitlgment has passed to the charity., r( is prc*)the that the ￿nOmIC benefits a&8oryated with the transaction will Ilow to the charity and the amount can be rdiaw measured. The tollowlng sp￿fiC poI￿leS are applied to particular categori8s of irKx)rn8.' income Irom chjnations or grants is rwnised v#tsn there is ewdence of entiuement to the reLeipt i8 probdle a￿1 its arnount can be m￿u￿1 reliabty. cy irKome is rwniwj when receipt is [￿Qb￿e and entiyement is established. income Irom (k)na￿l gcKxls is measur&J at the fair value of the gocrfjs unles8 this is Imryactrcal to measure reliably, in which case the vafue is derived from the cost lo the donor or the estimated resale value. Donated facilities arKI Servi￿ ar8 r8cognlsed in the accounts when receiv￿1 rf ihe value can be r81iabty measur&J. No amounts are included for the contributton of gewal volunteers. income frcKn contract5 for the SUFWY ot servKes is r￿agniSed the deFrvery of tho contracled Ser￿e. This is dasstfied a8 unrestricted furxts unless there ts a contractual requirement lor it to be S￿nt on a patticuiar purrJ)se and retumed if unspent, in wNch case it may ￿ regarded as restr￿ted. Expendlture is rwni5ed on an accruals basis as a liability is Irurr&Y. Exk*ndi￿re includes any VAT which cannot be fulty r￿vered, aNJ is classified uThJer headings ol the statement of lina￿la1 ￿tiVitIeS to ¥*thich h relates.. expenditure on ￿SIng fiJrKls includes the costs of all furKJrwsiry actwities, events, non- charitabie tradiThJ activitses. a￿1 the $￿e ot (hy￿ted go￿. exp8nditure on charitable activib'&s includes rx)sts incurred by a charity in undertaking aclivthes that further its charit￿8 aims for the banefft of its beneficiaries, including ihose support eosts and costs reiating to the govemance of the charity apportior￿d lo charitable tivitles. othar expenditure ind￿leY all expenditure Ihat is neither related to raisirvd funds for the charity nor part ol its ex￿￿titUre on tharitable acbwties. All costs are ￿1c￿ated to expenditure categories reflectiThJ the use of the resource. Direct costs atbibutable to a single actmty are directy to that actiwty. Shared costs are apwrbongJ between ts actiwties they contrlbute to on a r8ason&4e. jusbfiable and consistent basis. Flnan¢o1 knstrumonts A finan¢ial asset or a finan¢Fal liability re(wn1s￿l onty 7knn the Charrtable Incorporated Organisation becomes a party to ts Contrac￿ provisio￿ of the instrument. ZYMAAL RELIEF FOUNDATION Charitable Incorporated Organisatlon Notes to the Financial Statements Period from 14 September 2023 to 26 June 2024 l knuntlng pollcles Flnanclal In￿rUments Basic financial instruments are inibally rwni*l at the amoLYrt rec6Nabl& or payable includlng any related transacti￿ costs. Current assets arKI current liabillties are sutA%￿u8nt￿ measur￿1 al ts cash or other cons¥Jeration eX￿ted to be pahl or and not dIS￿Unt8d. Debt instruments aro sulW￿ measured at amortised Where investments in shares are wblidy traded or their falr value can otherwise be measured reliably, Ihe investmenl is sut6equenty rneasur&J at falr value wth changes in fair value racognis￿ in income arKI expenditure. All olher such investments are subsequentty measured at less impairment. Other financial instnjments, incIL￿ing derivatwes, are inthalty recogDisgJ at lair value. unless paymerrt lor an asset Is deterre(I beyond nomal business tenns or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payM￿ts dIS￿urrted at a market rate ot interest for a similar debt instrument. Other financial instruments are subsequenty m&*8ured at lalr value, with any changes recognised in the statement ol fin￿[al actiwbes, wtth the exception of h&*ing instruments in a designated hedging relationship. Financi￿ assets that are measured at cast or amorlised cost are revlew￿ for objectsve ewdence of impairment at the end of each reporting date. tl there is obi￿tiVe evidence of impatrment, an impamient loss is r&rognised u￿ler the akyowiat8 headirKJ in the statement of ftnanei81 actmties in which the Initi￿ g￿n was recognised. For all ￿Uty Fnstruments regardless of signrfK2nce, and other financial assels that are irthiidually signifunL these are asseswl ￿nd￿[dU￿ty for impaim18nt. Other financiat assets are either assessèj indivKJudty or grouped on the basi5 of similar cr&*t risk tharactwistics. Any reversals ol impaimient are reccgnised Immediately, to the extent that the reversal does not resutt in a Carry1T￿j amount of the financial asset that excee(L% what ts rArrying affloufrt would have been had the impamient not previously been recognised. Charltable incorporaled oryanisalion The charity is Charitable In￿rpOrat&￿ Organi8ation arKJ has no share capitd. The liabiltiy of 8ach member in the event of WiT¥Jing up is lim[t￿ to £1. Do￿tiOnS and hoaclfts Unrestricted Tolal Funds Funds 2024 lJon*tong t)onations rec8wgd 200 200 ZYMAAL RELIEF FOUNDATION Charitable Incorporated Organisalion Notes to the Financial Statements (cwth Period from 14 September 2023 to 26 June 2024 6. Exp•nditur8 on charftable actlvttles by fund type Unr&str￿ted Total Fund8 Funds 2024 SupFX)rt costs 147 147 Exp8ndilure on ¢haritable a¢tlvhle8 by actmty type Total lunds 2024 SuptK)rt costs 147 147 & Staff costs The average head (xjunt of employEes durirwJ the perwjd vras Nil. No empbyee receNed em￿oyee benefits of more trtan th),CIJo thring the year12023: Nill. Tfustso remunortlon and expenses No remuneration or 0th8r twreffts frwi enwoyrnent vlth the dmrity or a rela￿ entity were receiv￿1 by thè truste8S. Unregtricled funds 14 SeptemF At Incorne Exkwthbjre 26 June 2024 Generd fund5 {147) 11. Analysjs of net assets b•tween Unrgstricted Tthal Funds Fund5 2024 Current assets 53