COMPANY REGISTRATION NUMBER: CE033525 CHARITY REGISTRATION NUMBER: 1204710
ALKHIDMAT UK
Charitable Incorporated Organisation Unaudited Financial Statements
26 June 2025
K B M UK LIMITED
Chartered Certified Accountants 1 Concord Business Centre Concord Road London UK W3 0TJ
ALKHIDMAT UK
Charitable Incorporated Organisation
Financial Statements
Year ended 26 June 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Statement of financial activities (including income and | |
| expenditure account) | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
ALKHIDMAT UK
Charitable Incorporated Organisation
Trustees' Annual Report
Year ended 26 June 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the Charitable Incorporated Organisation for the year ended 26 June 2025.
Reference and administrative details
Registered charity name ALKHIDMAT UK Charity registration number 1204710 Company registration number CE033525 Principal office and registered 7 Grisedale Avenue office Royton Oldham OL2 6XB England The trustees Mr M Fawad Zafar Mr Mahmoud Hussain Mr Asim Aftab Ahmad Accountants K B M UK Limited Chartered Certified Accountants 1 Concord Business Centre Concord Road London UK W3 0TJ
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ALKHIDMAT UK
Charitable Incorporated Organisation
Trustees' Annual Report (continued)
Year ended 26 June 2025
Structure, governance and management
Governing Document
ALKHIDMAT UK is constituted as a charitable incorporated organisation (CIO). The charity is registered with the Charity Commission and operates in accordance with charity law. The charity was formerly known as ZYMAAL RELIEF FOUNDATION.
Trustee Recruitment and Appointment
The Board of Trustees is responsible for the overall governance and strategic direction of the charity. Trustees are recruited through an open selection process, ensuring a diverse range of skills and expertise. New trustees undergo an induction programme to understand their roles and responsibilities.
Management and Operational Structure
The day-to-day management of the charity is delegated to the Chairman and other trustees/team (if applicable), who report to the trustees regularly.
Governance and Risk Management Policies
ALKHIDMAT UK has established a structured framework of policies and procedures to ensure robust governance and effective risk management.
The trustees regularly review and update these policies to align with best practices and regulatory changes, reinforcing the foundation's commitment to responsible and sustainable operations.
Objectives and activities
The charity's primary objective is the prevention or relief of poverty in any part of the world.
Achievements and performance
Zymaal Relief Foundation (ZRF) has continued to advance its charitable objectives over the past year by delivering essential water and food aid to vulnerable communities, particularly in Uganda. The organisation has successfully implemented sustainable water solutions through the installation of water hand pumps and wells, improving access to clean and safe drinking water for underserved populations. In addition, ZRF facilitated the distribution of Ramadan iftar meals, ensuring that families in need were supported during a critical time of the year. These activities have been made possible through the ongoing support of a committed base of Direct Debit donors, whose regular contributions enable the Foundation to plan, sustain, and expand its humanitarian efforts with consistency and impact.
Financial review
The Charity's activities during the year are described below:
Total collection from donations various sources was £1965, which was mostly unrestricted in nature.
Total expenditure was £1,698.
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ALKHIDMAT UK
Charitable Incorporated Organisation
Trustees' Annual Report (continued)
Year ended 26 June 2025
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 7 April 2026 and signed on behalf of the board of trustees by:
M Fawad Zafar
Mr M Fawad Zafar Trustee
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ALKHIDMAT UK
Charitable Incorporated Organisation
Statement of Financial Activities (including income and expenditure account)
Year ended 26 June 2025
| Period from | Period from | |||||
|---|---|---|---|---|---|---|
| 14 Sep 23 to | ||||||
| Year | to 26 Jun | 25 | 26 | Jun 24 | ||
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| Note | £ | £ | £ | £ | ||
| Income and endowments | ||||||
| Donations and legacies | 5 | 1,766 | 200 | 1,965 | 200 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄ | |||
| Total income | 1,766 | 200 | 1,965 | 200 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||
| Expenditure | ||||||
| Expenditure on raising funds: | ||||||
| Costs of raising donations | 6 | 1,315 | – | 1,315 | – | |
| Expenditure on charitable activities | 7,8 | 384 | – | 383 | 147 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄ | |||
| Total expenditure | 1,699 | – | 1,698 | 147 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄ | |||
| Net income and net movement in | funds | 67 | 200 | 267 | 53 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||
| Reconciliation of funds | ||||||
| Total funds brought forward | 53 | – | 53 | – | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄ | |||
| Total funds carried forward | 120 | 200 | 320 | 53 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 10 form part of these financial statements.
4
ALKHIDMAT UK
Charitable Incorporated Organisation
Statement of Financial Position
26 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 464 | 197 | |
| ৄৄৄৄ | ৄৄৄৄ | ||
| Net current assets | 464 | 197 | |
| ৄৄৄৄ | ৄৄৄৄ | ||
| Total assets less current liabilities | 464 | 197 | |
| Accruals and deferred income | 144 | 144 | |
| ৄৄৄৄ | ৄৄৄৄ | ||
| Net assets | 320 | 53 | |
| ৶৶৶৶ | ৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 200 | – | |
| Unrestricted funds | 120 | 53 | |
| ৄৄৄৄ | ৄৄৄৄ | ||
| Total charity funds | 11 | 320 ৶৶৶৶ |
53 ৶৶৶৶ |
For the year ending 26 June 2025 the Charitable Incorporated Organisation was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 7 Apr 26, and are signed on behalf of the board by:
M Fawad Zafar
Mr M Fawad Zafar Trustee
The notes on pages 6 to 10 form part of these financial statements.
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ALKHIDMAT UK
Charitable Incorporated Organisation
Notes to the Financial Statements
Year ended 26 June 2025
1. General information
The Charitable Incorporated Organisation is a public benefit entity and a registered charity in England and Wales. The address of the registered office is 7 Grisedale Avenue, Royton, Oldham, OL2 6XB, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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ALKHIDMAT UK
Charitable Incorporated Organisation
Notes to the Financial Statements (continued)
Year ended 26 June 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the Charitable Incorporated Organisation becomes a party to the contractual provisions of the instrument.
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ALKHIDMAT UK
Charitable Incorporated Organisation
Notes to the Financial Statements (continued)
Year ended 26 June 2025
3. Accounting policies (continued)
Financial instruments (continued)
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms 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 payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Charitable incorporated organisation
The charity is Charitable Incorporated Organisation and has no share capital. The liability of each member in the event of winding up is limited to £1.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations received | 1,766 | 200 | 1,965 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ |
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ALKHIDMAT UK
Charitable Incorporated Organisation
Notes to the Financial Statements (continued)
Year ended 26 June 2025
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations received | 200 | – | 200 | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| 6. | Costs of raising donations | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations | 1,315 | 1,315 | – | – | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 7. | Expenditure on charitable activities | by fund type | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Support costs | 384 | 383 | 147 | 147 | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Expenditure on charitable activities | by activity type | |||
| Total funds | Total fund | ||||
| Support costs | 2025 | 2024 | |||
| £ | £ | £ | |||
| Governance costs | 383 | 383 | 147 | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| 9. | Staff costs |
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
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ALKHIDMAT UK
Charitable Incorporated Organisation
Notes to the Financial Statements (continued)
Year ended 26 June 2025
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At | |||||
| 27 June 2024 | Income | Expenditure | 26 June 2025 | |||
| £ | £ | £ | £ | |||
| General funds | 53 | 1,766 | (1,699) | 120 | ||
| ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||
| At | ||||||
| 14 September | At | |||||
| 2023 | Income | Expenditure | 26 June 2024 | |||
| £ | £ | £ | £ | |||
| General funds | – | 200 | (147) | 53 | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| Restricted funds | ||||||
| At | At | |||||
| 27 June 2024 | Income | Expenditure | 26 June 2025 | |||
| £ | £ | £ | £ | |||
| Restricted Funds | – | 200 | – | 200 | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| At | ||||||
| 14 September | At | |||||
| 2023 | Income | Expenditure | 26 June 2024 | |||
| £ | £ | £ | £ | |||
| Restricted Funds | – | – | – | – | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| 12. | Analysis of net assets between funds | |||||
| Unrestricted | Total Funds | |||||
| Funds | 2025 | |||||
| £ | £ | |||||
| Current assets | 320 | 320 | ||||
| ৶৶৶৶ | ৶৶৶৶ | |||||
| Unrestricted | Total Funds | |||||
| Funds | 2024 | |||||
| £ | £ | |||||
| Current assets | 53 | 53 | ||||
| ৶৶৶৶ | ৶৶৶৶ |
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