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2026-04-05-accounts

Charity Registration No. 1205891 Company No. 13897720

UMMATI RELIEF FOUNDATION

(A COMPANY LIMITED BY GUARANTEE)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Pages
Legal and administrative information 2
Trustees’ report 3 – 7
Independent examiner’s report 8 – 9
Statement of financial activities 10
Balance sheet 11
Cash flow statement 12
Notes to the financial statements 13 – 19

1

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 05 APRIL 2026

_______________

Trustees Fatima Shokat Hussein Sadik
Jaye Patrick Ramdewor
Ahmed Gulam Hussain
Principal Address 639 - 641 Stratford Road
Birmingham
B11 4EA
Charity Number 1205891
Company Number 13897720
Independent Examiner Mohammad Ansari
Ansari & Co
Charity Accountants and Consultants
Kings Court, 17 School Road
Birmingham
B28 8JG

2

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

The Trustees (who are also Directors of the Charity for the purposes of the Companies Act) present their report and financial statements for the year ended 05 April 2026.

The Trustees confirm that the Annual report and financial statements of the charity comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 01 January 2019).

Structure, governance and management

Governing document/Constitution

The organisation is a Charitable Company, limited by guarantee. The charity was established by Memorandum & Articles of Association signed on 07 February 2023 (last amended on 22 May 2023) and registered with the Charity Commission on 24 November 2023, under number 1205891.

Tax status

The charity is registered as a charity with HMRC and is therefore exempt from corporation tax and income tax.

Recruitment and training of trustees

The Board of Trustees currently consists of three members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the obligations of a Trustee. The list of current Trustees can be found on page 2 of this document.

Organisational structure

The Charity is principally based in Birmingham but works with organisations across the United Kingdom and abroad. The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed by an administrator and volunteers.

Key risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

The strategy is reviewed regularly by the Trustees.

3

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

The prevention or relief of poverty or financial hardship of individuals and families in Kenya, Tanzania, Uganda, Pakistan, Afghanistan, Turkey, and occupied Palestinian territories, guided by principles of the Islamic faith through the provision of, but not exclusively, by:-

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

Review of achievements and performance for the period

In this period, Ummati Relief Foundation made significant strides in its mission to alleviate poverty and restore dignity to vulnerable communities. A key achievement was the expansion of its life-changing cataract surgery initiative, which successfully provided sight-restoring operations to individuals suffering from preventable blindness in countries like Pakistan, Kenya, Uganda, and Tanzania. For as little as £40 per surgery, the Foundation covered the full journey from diagnosis to post-operative care, including high-quality lens implants and medical kits, directly addressing the leading cause of global blindness.

The Foundation also deepened its commitment to vulnerable populations by launching targeted programmes for orphans and widows. A notable achievement was the initiation of a dedicated hygiene kit programme for orphaned and impoverished girls in Kenya. By delivering essential supplies like sanitary pads, underwear, and toiletries directly to schools and orphanages, Ummati Relief Foundation removed a critical barrier to education, helping to ensure that girls can attend school with dignity and confidence.

4

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Review of achievements and performance for the period (continued)

Throughout the period, the charity continued to provide crucial humanitarian aid across its operational regions, including Türkiye, Jordan, Bosnia, and Sri Lanka. Their work included delivering emergency food parcels and winter survival kits, providing clean water through well-building projects, and offering psychosocial support to communities affected by conflict and displacement. This was all underpinned by a transparent 100% Zakat donation policy and strong financial governance, with the charity reporting an income of £33,991.

Financial review

Principal sources of funding

The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £33,991 (2024-25: £29,895). Costs were kept under control during the period and monitored regularly.

During the year, the Charity delivered a financial surplus of £8,606 (2024-25: £8,146).

Expenditure on fixed assets capitalised during the year amounted to £Nil, in congruence with our capitalisation policy. Fixed assets are used for charitable purposes and enable staff and volunteers to provide an optimum service to the public.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and charitable activities. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 05 April 2026, the charity held reserves of £1,457 (2025: -£385) as unrestricted and undesignated free reserves. Restricted reserves at the end of the year amount to £11,237 (2025: £4,473).

Going Concern

Although the charity has only a small amount of unrestricted funds balance, the Charity has no contractual or legally obliged expenditure or commitments in the next financial period and will grant funds only after it has received them. After making further appropriate enquiries and gaining assurances over income levels in the future, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and at least 12 months from the date of signing the financial statements, as required. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

5

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Related parties

One employee of the Charity, Ebrahim Haji Suleman, is husband of a Trustee, Fatima Shokat Hussein Sadik. Ebrahim Suleman, received £8,700 in wages during the year (£3,485 in 2024-25).

Future plans

Ummati Relief Foundation: Strategic Focus 2026-27

Looking ahead to 2026-27, Ummati Relief Foundation aims to build on its successes by scaling up its most impactful programmes. A central goal is to expand the cataract eye surgery initiative to reach even more individuals across Africa and Asia, restoring sight and independence to thousands more who are needlessly blind. The Foundation also aims to strengthen and broaden its sustainable development projects, such as drilling more water wells and implementing long-term livelihood programmes, to create lasting change and self-sufficiency within communities.

Building on the momentum of its hygiene kit programme, the charity plans to extend this model to other regions and reach a greater number of orphaned girls. A key strategic aim for the coming year is to mobilise supporters for international relief deployments, starting with a mission to Jordan to deliver food parcels directly to refugees and orphans.

Overall, the Foundation seeks to deepen its holistic support for the most vulnerable, including orphans, widows, and displaced families, by integrating emergency relief with sustainable development to break the cycle of poverty and build resilient futures.

6

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Statement of Trustees’ responsibilities

The Trustees are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. 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.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees on 23 July 2026 and signed on their behalf, by:

Fatima Sadik Trustee

7

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Independent examiner’s report to the Trustees of Ummati Relief Foundation

I report on the financial statements of the charity for the year ended 05 April 2026 which are set out on pages 10 to 19.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

8

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 05 APRIL 2026

_______________

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:-

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Mohammad Ansari Ansari & Co Charity Accountants and Consultants Kings Court, 17 School Road Birmingham B28 8JG

Dated: 23 July 2026

9

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 05 APRIL 2026

_______________

Unrestricted Restricted
Total		 Unrestricted Restricted Total
Funds Funds 2026 Funds Funds 2025
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 18,067 15,924 33,991 18,990 10,855 29,845
_ _ __ __ __ _
Total income 18,067 15,924 33,991 18,990 10,855 29,845
_ _ __ __ __ _
Expenditure on:
Raising funds 3 825 - 825 6,124 - 6,124
Charitable activities 4 15,400 9,160 24,560 9,193 6,382 15,575
_ _ __ __ __ _
Total expenditure 16,225 9,160 25,385 15,317 6,382 21,699
_ _ __ __ __ _
Net income/(expenditure)
before transfer 1,842 6,764 8,606 3,673 4,473 8,146
Transfers between funds
- - - - - -
_ _ __ __ __ _
Net movement in funds 1,842 6,764 8,606 3,673 4,473 8,146
Reconciliation of funds
Total funds brought forward (385) 4,473 4,088 4,058 - 4,058
_ _ __ __ __ _
Total funds carried forward6 1,457 11,237
12,694		 (385) 4,473 4,088
_ _ __ __ __ _

All incoming resources and resources expended derive from continuing activities.

The notes on pages 13 to 19 form part of these financial statements.

10

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 05 APRIL 2026

_______________

2026 2025
Note £ £ £ £
Current assets
Cash at bank and in-hand 12 13,944 4,588
__ __
Creditors
Amounts owing within one year 7 (1,250) 500
__
 __
Net current assets 12,694 4,088
__ __
Net assets 12,694 4,088
__ __
Funds
Unrestricted funds: General reserve 8 1,457 (385)
Restricted funds 8 11,237 4,473
__ __
9 12,694 4,088
__ __

The notes on pages 13 to 19 form part of these financial statements.

The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 (effective January 2019).

For the year ended 05 April 2026, the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The financial statements were approved by the Trustees on 23 July 2026 and signed on their behalf, by:

Fatima Sadik Trustee

11

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 05 APRIL 2026

_______________

Note 2026
2025
£ £
Cash flows from operating activities:
Net cash provided by operating activities 11 9,356 3,324
__ __
Increase / (decrease) in cash & cash equivalents
in the reporting period 9,356 3,324
__ __
Cash & cash equivalents at the beginning of
the reporting period 4,588 1,264
__ __
Cash & cash equivalents at the end of the
reporting period 12 13,944 4,588
__ __

The notes on pages 13 to 19 form part of these financial statements.

12

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

1. Accounting policies

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the period and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the period in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to activities in furtherance of the objects of the Charity.

13

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

1. Accounting policies (cont.)

c ) Funds accounting

Funds held by the charity are:

Unrestricted funds - These are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Designated funds – These are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds – These are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

d) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

e) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The directors consider that there are no significant areas of key judgement or estimation uncertainty other than those identified in the accounting policies above.

f) Going concern

Although the charity has only a small amount of unrestricted funds balance, the Charity has no contractual or legally obliged expenditure or commitments in the next financial period and will grant funds only after it has received them. After making further appropriate enquiries and gaining assurances over income levels in the future, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and at least 12 months from the date of signing the financial statements, as required. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

14

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

2. Donations and legacies

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2026 2026 2026 2025
£ £ £ £
General donations
 18,067 - 18,067 18,989
Zakat donations - 10,034 10,034 3,926
Food distribution
 - 4,540 4,540 2,294
Orphans work - 420 420 -
Water & health projects - 930 930 163
Masjid building -
-
-		 4,473
___ ___ ___ ___
18,067 15,924 33,991 29,845
___ ___ ___ ___
3. Raising funds
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2026 2026 2026 2025
£ £ £ £
Fundraising events
 215 - 215 3,798
Advertising and marketing
 280 - 280 1,927
Volunteer costs
 330 - 330 399
___ ___ ___ ___
825 - 825 6,124
___ ___ ___ ___

15

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

4. Charitable activities - costs

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2026 2026 2026 2025
£ £ £ £
Projects abroad - 9,160 9,160 6,195
UK projects 334 - 334 -
Compliance 2,315 - 2,315 766
Salaries and wages 8,700 - 8,700 3,485
Office, IT and equipment 3,301 - 3,301 4,528
Legal and professional 750 - 750 601
___ ___ ___ ___
15,400 9,160 24,560 15,575
___ ___ ___ ___
5. Employees
2026 2025
Head count Head count
Number of employees
The average number of employees, analysed by function was:
- Management 1 1
___ ___
Employment costs 2026 2025
£ £
Salaries & wages 8,700 3,485
Social security costs - -
Pensions costs - -
___ ___
8,700 3,485
___ ___

No employee received remuneration amounting to more than £60,000 in the period.

The key management personnel of the Charity were comprised of one Chief Executive Officer. The total employee benefits of the key management personnel of the Charity therefore, were £8,700 (£3,485 in 2025-26).

16

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

6. Trustees costs

During the period £NIL of expenses were incurred for the reimbursement of Trustees’ expenses. The Trustees received no other remuneration in the year or the previous year.

7. Creditors (Amounts owing within one year)


Accruals
8. Statement of funds
Restricted funds
Zakat
Food
Orphans
Water and Health
Masjids

Total restricted funds

Unrestricted funds
General reserve


Total funds
Brought
forward
£
-
-
-
-
4,473
_
4,473
_
(385)
__
4,088
**__ **
Incoming
resources
£
10,034
4,540
420
930
-
_
15,924
_
18,067
__
33,991
__

Resources
expended
£
(3,270)
(4,540)
(420)
(930)
-
_
(9,160)
_
(16,225)
___
(25,385)
___		 2026
£
1,250
_
1,250
___
Fund
transfers
£

-

-

-

-
-
_
-
___
-
___
-
___		 2025
£
500
_
500
___
Carried
forward
£
6,764
-
-
-
4,473
_
11,237
___
1,457
___
12,694
___

17

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

8. Statement of funds (continued)

Restricted Project Descriptions

Zakat

Zakat is a specific type of donation which is restricted to be distributed to the very poorest in society for their most urgent and vital needs. We use these funds for food and water distribution for the poor, as well as any other project that the Trustees deem fit and reasonable for using Zakat funds.

Food

We use these funds for food distribution for the poverty stricken.

Orphans

We use these funds to cover costs for Orphan children.

Water and Health

We use these funds for water and health projects for the poverty stricken.

Masjids

We intend to use this fund to fund projects to build or renovate masjids around the world.

9. Analysis of net assets between funds

Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 05 April 2026 are represented by:
Net current assets
 1,457 11,237 12,694
__ __ ___
Total funds
 1,457 11,237 12,694
__ __ ___
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 05 April 2025 are represented by:
Net current assets
 (385) 4,473 4,088
__ __ ___
Total funds
 (385) 4,473 4,088
__ __ ___

18

UMMATI RELIEF FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2026

_______________

10. Related parties

One employee of the Charity, Ebrahim Haji Suleman, is husband of a Trustee, Fatima Shokat Hussein Sadik. Ebrahim Suleman, received £8,700 in wages during the year (£3,485 in 2024-25).

11. Reconciliation of cash flows from operating activities

2026 2025
£ £
Net income / (expenditure) for the reporting period 8,606 8,146
Increase / (decrease) in creditors 750
(4,822)
___ ___
Net cash provided by operating activities 9,356 3,324
___ ___
12. Analysis of cash and cash equivalents
2026 2025
£ £
Cash at bank and in hand 13,944 4,588
___ ___
Total of cash and cash equivalents 13,944 4,588
___ ___
12A. Analysis of changes in net debt
At start Cashflows At end
of year in year of year
£ £ £
Cash at bank 4,588 9,356 13,944
___ ___ ___
4,588 9,356 13,944
___ ___ ___

19