## **AR-RAHMANIYAH FOUNDATION Report of the Trustees and Financial Statements**
For the Year ended 31 March 2026
**Accman & Co Accountants Croydon, Surrey. CR0 2XU**
## **Contents**
|Charity information|2|
|---|---|
|Chair’s report|3|
|Trustees report|8|
|Independent examiner’s report|11|
|Statement of financial activities|13|
|Balance sheet|14|
|Notes to the financial statements|15|
1
**Charity information CIO Charity number:** 1205455 **Other names: HMRC Charity reference:** ZD35062 **Management Trustees** Ahmed Moulana Wahab Chair Mohammed Iqbal Rahman Hafiza Nadia Rahman **Location and Correspondence:** 46 Beulah Grove Croydon CR0 2QW **Independent Examiner:** Maroof Adeoye MBA DChA FCIE Registered Charity Independent Examiner Accman & Co Accountants Maroof Suite 30 Union Road Croydon. CR0 2XU **Bankers:** Lloyds Bank
2
## **Chair’s report**
It gives me great pleasure, on behalf of the Trustees, to present the Chair’s Report for the year ended 31 March 2026. This year has been one of continued compassion, growth and meaningful impact as our charity worked tirelessly to relieve poverty and hardship, support education, strengthen communities and provide hope to vulnerable people both in the UK and internationally, particularly in Bangladesh.
Our charitable mission remains focused on providing public benefit through the prevention and relief of poverty and financial hardship by supporting education, social welfare, humanitarian relief and community development initiatives. Through the generosity of our donors, volunteers and supporters, we have been able to deliver lifechanging projects that continue to improve the lives of individuals and families facing severe hardship.
Throughout the year, the charity supported a wide range of humanitarian and community projects. These included the distribution of relief aid, Zakah and Qurbani support to families in need, educational assistance for orphans and underprivileged children, and support towards welfare projects aimed at helping vulnerable individuals and communities.
One of the major highlights of the year has been our ongoing orphanage development project in Bangladesh. During the year, significant funds were allocated towards the construction of a dedicated orphanage facility designed to provide accommodation, food services, education support and a safe nurturing environment for orphaned children. The project will also include facilities such as IT and skills development centres to help equip children with valuable knowledge and practical skills for the future. Construction work is progressing steadily, and we hope to complete the project by next year, In shā’ Allah.
The charity also continued to support educational initiatives for orphans and less privileged children by helping to provide access to school materials, learning opportunities and support for teachers involved in educating and caring for poor and orphaned children. Education remains one of the most effective means of breaking the cycle of poverty, and we remain committed to investing in opportunities that empower young people and strengthen communities for generations to come.
In addition, the charity supported the construction of a deep-water well to provide access to clean water for hundreds of people, as well as contributing towards the construction of a Model Masjid to support local communities and places of worship. Some of the projects, events and activities are as showcase below:
3
The photograph above shows the deep-water well project supported by the charity, providing access to clean and safe drinking water for hundreds of people within the local community. This initiative helps improve health, sanitation and daily living conditions.
The photograph above shows the ongoing construction of the charity’s orphanage project in Bangladesh. Significant structural progress has been made during the year, and upon completion, the facility will provide accommodation, education support, and essential welfare facilities for orphaned children. The project reflects the charity’s continued commitment to supporting vulnerable children and is expected to be completed by next year.
4
The photograph above shows children benefiting from the educational support initiatives funded by the charity. Through assistance provided to educational establishments, children from poor and orphaned backgrounds are able to access learning opportunities, education and essential academic support in a safe and nurturing environment.
The photograph above shows the charity’s flood relief support efforts provided to affected families and vulnerable communities. Emergency assistance and essential aid were distributed to help those impacted by flooding, supporting families with necessities during times of hardship and displacement.
5
Volunteers carefully preparing food packages for emergency relief efforts, ensuring essential supplies are packed and ready for distribution to families affected by hardship.
The photograph above shows children benefiting from the educational support initiatives funded by the charity. Through assistance provided to educational establishments, children from poor and orphaned backgrounds are able to access learning opportunities, education and essential academic support in a safe and nurturing environment.
6
None of these achievements would have been possible without the dedication and commitment of our volunteers. Their selfless contribution of time, skills and energy has enabled the charity to deliver services efficiently and compassionately. Whether through fundraising, organising events, distributing aid or supporting community activities, our volunteers have demonstrated outstanding generosity and commitment to serving humanity. On behalf of the Trustees, I extend our sincere gratitude and appreciation to every volunteer who supported our work during the year.
We are equally grateful to our donors and supporters whose continued trust and generosity have made these projects possible. Every donation, regardless of size, has contributed directly towards supporting vulnerable people and delivering meaningful public benefit. We also wish to acknowledge the significant value added through the claiming of Gift Aid, which has enabled the charity to increase the impact of eligible donations at no extra cost to donors. The additional funds generated through Gift Aid have allowed the charity to extend its reach and provide further assistance to beneficiaries in need.
The Trustees remain committed to ensuring that all funds are used responsibly, transparently and effectively in furtherance of the charity’s objectives. We continue to review our governance, financial controls and operational activities to ensure the charity remains sustainable, accountable and capable of responding to increasing needs within our communities.
As we look ahead, we recognise that the challenges of poverty, hardship and inequality continue to affect millions of people worldwide. However, with the continued support of our donors, volunteers, partners and local communities, we remain optimistic and determined to expand our impact and reach even more beneficiaries in the years ahead.
Finally, I would like to thank my fellow Trustees for their guidance, dedication and stewardship throughout the year. Together, we remain committed to advancing the charity’s mission and delivering lasting positive change for the public benefit.
On behalf of the Trustees, thank you to everyone who has contributed to the success of our charity during the year ended 31 March 2026.
## **Chair of Trustees**
**Ahmed Moulana Wahab (Chair) Management Trustees**
7
## **Trustees’ report**
The trustees present their report with the financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
## **Structure, Governance & Management**
Governing document
The legal form of the charity is that of a Charitable Incorporated Organisation (CIO) with registration number 1205455 on 27 October 2023, which is controlled by its governing document, its constitution dated 27 October 2023. The HMRC Charity Reference ZD35062 was issue in January 2025, and Charity first Gift Aid donations claimed was submitted on 30 April 2025.
## **Recruitment and appointment of new trustees**
Process to Appoint Trustees
The procedures for electing or appointing new trustees is set out in section 10 of our constitution:
(1) Apart from the first charity trustees, every trustee must be appointed for a term of three Periods by a resolution passed at a properly convened meeting of the charity trustees. (2) In selecting individuals for appointment as charity trustees, the charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
## **Organisational structure**
The charitable incorporated organisation is constituted under the foundation model where the trustees are its members. The trustees control the running of the charity and meet at least quarterly to review operations.
The trustees who have served during the year ended 31 March 2026 are set out on page 2.
## **Objectives & Activities**
For the public benefit, the prevention or relief of poverty and financial hardship anywhere in the world by providing or assisting in the provision of education, training, social and health care projects, including all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
## **Public benefit**
In deciding on the activities of the charity, the trustees have had due regard to the Charity Commission guidance on public benefit.
8
## **Achievement and Performance**
- £19458.15 distributed in relief support.
- £1858.44 distributed in Zakah
- £1,000.00 provided towards the construction of 1 deep-water well, providing access to clean water for hundreds of people
- Food parcel support provided to approximately 300 families
- Distribution of Qurbani shares to numerous needy families
- £12,214.25 provided for orphan care and support, benefiting many orphaned children
- • £20,000.00 allocated towards the construction of a dedicated orphanage facility, which will include accommodation, dining facilities, IT and skills development centres, and other essential amenities for orphaned children, with completion estimated by next year.
- £2,872.88 provided towards the construction of 1 Model Masjid
- £8270.53 provided in support of educational establishments, benefiting more than 380 students and contributing towards the support of teachers involved in educating and caring for poor and orphaned children.
## **Financial Review**
Total income was £110,155 (2025: £45,061), including £8,114 (2025: £8,678) of Gift Aid recoverable. Expenditure was £60,423 (2025: £25,664). Year-end reserves: £69,129 (2025: £19,397).
## **Principal Risks and Uncertainties**
Funding reliance is mitigated by donor diversification. Safeguarding and compliance risks mitigated through training and audits. Regulatory risk mitigated with external professional support.
## **Reserves Policy**
The Trustees’ reserve policy aims at building up free reserves in unrestricted funds to the level needed to cover up to three months operating expenditure, equivalent to £17,282 (2025: £4,850) well below the accumulated free funds of £69,129 (2025: £19,397) available, by means of annual operating surpluses and supplemented by general-purpose appeals from time to time. This is to ensure sufficient working capital is available to meet expected expenditure and liabilities in the event of a fall in income. This Policy will be reviewed every other period, at minimum, or sooner if warranted by internal or external events or changes.
## **Plans for Future Periods**
- Increase unrestricted donations and strengthen long-term sustainability
- Expand educational support and learning opportunities for more children from underprivileged backgrounds
- Continue developing partnerships and collaborations with charitable and community organisations
- Continue the construction and development of the orphanage project, which is expected to provide accommodation, education, welfare support, and essential facilities for more than 50 orphaned children
9
- Expand relief efforts and humanitarian assistance for vulnerable families and communities
The charity intends to continue supporting causes in accordance with its charitable objectives, while further strengthening volunteer development, organisational governance, transparency, and community engagement.
## **Statement of Trustees Responsibilities**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial Period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that Period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material 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 charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
**This report was approved by order of the board of Trustees on 22 May 2026 and signed on their behalf by:**
**Ahmed Moulana Wahab (Chair) Management Trustees**
10
**Independent Examiner’s report To the trustees of Place At My Table**
I report on accounts of the association for the period ended 31 March 2026, which are set out on pages 12 to 18.
## **Respective responsibilities of trustees and examiner**
As described on page 4 the charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 1444(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of Independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a `true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
11
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Maroof Adeoye MBA DChA FCIE Registered Charity Independent Examiner Accman & Co Accountants Maroof Suite, 30 Union Road Croydon, Surrey. CR0 2XU**
**Date: 22 May 2026**
12
## **Statement Of Financial Activities for the Year ended 31 March 2026**
|**Unrestricted**
**Note**
**Funds**
**INCOMING RESOURCES**
**£**
**Incoming resources from**
**generated funds:**
Voluntary Income
-
Activities for generating funds
-
Investment income
-
**Incoming resources from**
-
**charitable activities**
**3**
87283
**Other incoming resources**
including Gift Aid recoverable
**4**
22872
**Total incoming resources**
**110155**
**RESOURCES EXPENDED**
**Cost of Generating Funds**
Cost of generating voluntary income
-
Fundraising trading costs
-
**Charitable activities**
**5**
57358
**Governance costs**
**6**
2850
**Other resources expended**
215
**Total resources expended**
**60423**
**Net incoming/(outgoing) resources**
**49732**
Total funds brought forward
19397
**Total funds carried forward**
**69129**|**Restricted**
**Funds**
**£**
-
-
-
-
-
**-**
-
-
-
-
**-**
**-**
-
**-**|**_2026_**
**Total**
**Funds**
**£**
-
-
-
-
87283
22872
**110155**
-
-
57358
2850
215
**60423**
**49732**
19397
**69129**|_2025_
Total
Funds
£
-
-
-
-
36383
8678|
|---|---|---|---|
||||**45061**|
||||-
-
21692
3725
247|
||||**25664**|
||||**19397**
-|
||||**19397**|
All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.
The notes form part of these financial statements.
13
## **Balance sheets as at 31 March 2026**
|**Note**
**Fixed assets**
Tangible assets
**7**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**_Total current assets_**
**Current Liabilities**
Creditors:
amounts falling due within one year
**9**
**Net current assets**
**Total Net Assets**
**Funds of the charity**
Unrestricted income funds
**10-12**
Restricted income funds
**10-12**
**_Total funds_**|**£**
8114
61060
**69174**
2100|**_2026_**
**£**
2055
67074
**69129**
68015
-
**68015**|_2025_
0
8678
13944|
|---|---|---|---|
||||22622
3225|
||||19397|
||||**19397**|
||||19397
-|
||||19397|
## **Approved by the board of trustees on 22 May 2026 and signed on its behalf by:**
## **Ahmed Moulana Wahab (Chair) Management Trustees**
The notes form part of these financial statements.
14
## **Notes to the financial statements**
## 1. **Legal Status**
The charity is a Charitable Incorporated Organisation registered with the Charity Commission of England and Wales. Details of the charity address and activities can be found within the Report of the Trustees
## 2. **Accounting Policies**
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Gift Aid**
Gift Aid Income is recognised when the donation is received, together with the related Gift Aid reclaim where the charity has entitlement, it is probable the income will be received, and the amount can be reliably measured.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
15
## **3. Incoming resources from charitable activities – Voluntary income**
|**_2026_**
**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Donations - General
87,284
-
87284
-
0
**87284**
**0**
**87284**
**4.**
**Other Incoming resources**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
Gift Aid recoverable
22055
Other Income
817
-
**22872**
**0**
**5.**
**Charitable activities costs**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
Events/Activities Direct Costs
57358
-
-
-
**57358**
**0**
**6.**
**Governance**
**Unrestricted**
**Funds**
**£**
Legal and Professional Fees
2850
Independent Examiners Remunerations
-
**2850**|_2025_
Total
Funds
£
36,383
**36383**
**_2026_**
**Total**
**Funds**
22055
817
**22872**
**_2026_**
**Total**
**Funds**
**£**
57358
-
**57358**
**Restricted**
**Funds**
**£**
-
-
**0**|**_2025_**
**Total**
**Funds**
8678
-
**8678**
_2025_
Total
Funds
£
21692
-
**21692**
**_2026_**
_2025_
**Total**
**Total**
**Funds**
**Funds**
**£**
**£**
2850
3725
-
-
**2850**
**3725**|
|---|---|---|
16
## **7. Tangible assets**
|**7.**
**Tangible assets**||||
|---|---|---|---|
|**Office**
**_2026_**
_2025_
**Equipment**
**Total**
**Cost**
**£**
**£**
£
At 1 April 2025
0
**0**
0
Additions
2741
**2741**
0
Disposals
-
**-**
-
At 31 March 2026
**2741**
**2741**
**0**
**Depreciation**
At 1 April 2025
0
**0**
0
Disposals
-
**-**
-
Charge this period
685
**685**
0
At 31 March 2026
**685**
**685**
**0**
**Net book value**
At 31 March 2026
**2056**
**2056**
**0**
At 31 March 2025
-
**-**
-
**8.**
**Debtors:**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
Gift Aid Recoverable
8114
-
Other Debtors (Prepayments, accrued income)
-
-
**8114**
**0**|**_2026_**
_2025_
**Total**
**£**
£
**0**
0
**2741**
0
**-**
-
**2741**
**0**
**0**
0
**-**
-
**685**
0
**685**
**0**||**_2026_**
_2025_
**Total**
Total
**Funds**
Funds
**£**
£
8114
8678
-
-
**8114**
**8678**|
|||||
||**2056**
**0**
**-**
-|||
|||**Restricted**
**Funds**
**£**
-
-
**0**||
## **9. Creditors: amount falling due within one year**
|**Unrestricted**
**Funds**
**£**
Employment costs
-
accruals and deferred income
2100
Other Creditors
-
**2100**|**Restricted**
**Funds**
**£**
-
-
-
**0**|**_2026_**
_2025_
**Total**
Total
**Funds**
Funds
**£**
£
-
-
2100
3225
-
-
**2100**
**3225**|
|---|---|---|
17
## **10. Analysis of net assets between funds**
|Fund balances at 31 March 2025
**Unrestricted**
are represented by:
**Funds**
**£**
Tangible fixed assets
0
Current assets
71229
Current liabilities
(2100)
Interbank Transfer
**Total incoming resources**
**69129**|**Restricted**
**Funds**
**£**
0
0
**0**|**_2026_**
_2025_
**Total**
Total
**Funds**
Funds
**£**
£
-
-
71229
22622
(2100)
(3225)
-
**69129**
**19397**|
|---|---|---|
## **11. Statement of funds**
|**Unrestricted**
**Funds**
**£**
1 April 2025
19397
Incoming resources
110155
**_129552_**
Resources expended
(60423)
31 March 2026
**69129**|**Restricted**
**Funds**
**£**
0
0
**_0_**
0
**0**|**_2026_**
_2025_
**Total**
Total
**Funds**
Funds
**£**
£
19397
0
110155
45061
**_129552_**
**_45061_**
(60423)
(25664)
**69129**
**19397**|
|---|---|---|
## **12. Movement in funds**
|**Unrestricted funds**
Charity's fund
**_Total Unrestricted Funds_**|**Opening**
**Incoming (Resources**
**Transfers**
**Closing**
**balance resources**
**expended)**
**balance**
**£**
**£**
**£**
**£**
**£**
19397
110155
60423
0
69129|
|---|---|
||**19397**
**110155**
**60423**
**-**
**69129**|
## **13. Trustee’s remuneration, benefits and expenses**
There were no remuneration, benefits or expenses to Trustees during the year.
**14. Related party transactions**
There were no related party transactions during the year.
## **15. Controlling Party**
The charity is under the control of the charity’s trustees.
18