# **REGISTERED COMPANY NUMBER: 14793929 (England and Wales) REGISTERED CHARITY NUMBER: 1206978** ## Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2025 for The Sun Behind the Cloud Ltd The Sun Behind the Cloud Ltd Contents of the Financial Statements for the Year Ended 30 April 2025 ||Page| |---|---| |Report of the Trustees|1 to 2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Financial Statements|6 to 9| |Detailed Statement of Financial Activities|10| The Sun Behind the Cloud Ltd ## Report of the Trustees for the Year Ended 30 April 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. 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). The Trustees present their report and financial statements for the period ended 30 April 2025. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity’s objective is to advance the Islamic religion in Leicestershire, in particular amongst children and young people The charity’s objects are specifically restricted to the following: For the benefit of the public through: a. the provision of religious education classes; b. celebration of religious festivals; c. the provision of physical, recreational and leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society ## **Public benefit** The Trustees confirm that they have paid due regard to the guidance given by the Charity Commission on public benefit. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** In this accounting period the charity has rented a school and offered religious education lessons with the help of volunteer teachers and also set up sports sessions. ## **FINANCIAL REVIEW** ## **Principal funding sources** The Sun Behind the Clouds has collected £31,411 from students for the running of classes. There have also been donations of items which have been sold amounting to £2,410 and donations of £11,190. The charity surplus of 31,901 due to increased student enrolment and higher than expected donations. ## **Reserves policy** The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to cover 6 - 8 months of operating costs. The charity currently does not have any restricted funds and as of April 2025 the reserves were £59,283 the trustees feel that this is sufficient to cover 8 months of operating costs. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Page 1 Th8 ind the loud Ltd rt of the Trust8es for the Year Ended 30 STRUCTUR4 GOVERNANCE AND MANAGEMENT Recruitmont and appointment of new trusteos The minimum number of Truste8s is three. The Trustees are appoint￿1 by The Sun BehiThJ The Clo￿1 vkK) has the to appoint and remove trustees. Any future trustees must be aF>pointed by re%Aution of Background infmnation is proNryd8d to consideration of appoinbment arKI indudes a cq)y of ts Memowdum Articles of Assttiaticn, th8 latest Annual Report and Accounts. tcsether ¥￿th the Chanty C￿nmISsi(￿'S Nknlication 'Respornibllilies of Charity Tnistees.. Organlsatlonal strudurn The Trustees are responsible kn lh8 adminis1ratl¢￿ d the chuity must hold at least 1 meetiws each year. REFERENCE AND ADMINISTrATIVE DEfAILS Reglstered Company number 14793929 (England and Wales) Rogist•r•d Charlty numb•r 1206978 Reglst•rnd offlce 71-75 Shelton Str8 London WC2H 9JQ Trustoo* Mrs S H A Fazal Civil Sérvant Mr H Karirn phy￿otherapb$t Mrs S Raza Ciwl Servant Company S•cr*ary COMMENCEMENTOF ACTMTIES In this acC￿ntir￿j pen¢￿ educati￿ dasses *pre offered a￿1 taken w> the l* of vdunteer teachers. Sidika Raza . d sifv cm ils behalf by. ZCL. Mrs S Raza- Trustee Paoe 2 Independent Examiner's Report to the Trustees of The Sun Behind the Cloud Ltd ## **Independent examiner's report to the trustees of The Sun Behind the Cloud Ltd ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Sydney Hudson Ltd **----- Start of picture text -----**
Date: .............................................
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Page 3 The Sun Behind the Cloud Ltd ## Statement of Financial Activities for the Year Ended 30 April 2025 ||||Period| |---|---|---|---| ||||12.4.23| |||Year Ended|to| |||30.4.25|30.4.24| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||11,190|3,381| |**Charitable activities**|||| |annual fee for students||31,043|23,856| |Other trading activities|2|2,410|3,192| |Investment income|3|377|11| |**Total**||45,020|30,440| |**EXPENDITURE ON**|||| |**Charitable activities**|||| |annual fee for students||7,515|3,563| |south london for a presentation||2,700|-| |Other||2,904|1,907| |**Total**||13,119|5,470| |**NET INCOME**||31,901|24,970| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||24,970|-| |**TOTAL FUNDS CARRIED FORWARD**||56,871|24,970| ||||| The notes form part of these financial statements Page 4 Balarte 30.4.25 30.4.24 funds Notes CURRENT ASSETS Cash at bank 59.283 28.352 CREDITORS Amounts falliffj duè *ithYi y•¥ (2.412) (1,382) NET CURRENT ASSETS 53,871 24,970 UABILITIES 58,871 24,970 NET ASSETS 56.871 24,970 FUNDS Unrestricted 56.871 24,970 TOTAL FUNDS 56,871 24,970 The chwrtable company is entlded to examokn from •Jdl ￿jer Socllon 477 d the Companles Act 20LE for the year 30 Apnl 2025. The members have not required the wnpany to obtain an audit of its financial stat&nents for the The trustees ackrn*ledg8 thoir resp￿sitI1rtlOS ft (a) ensurlrvJ that the charit*le comwy keeps accounlirvJ re(y)rds that ¢>)mply ￿1th Sectior 386 8rKI 387 of Comwies Act 21JA (b) Yep￿r& firBncaal statements vknich give a true and far view of the state of affairs of the charitable company as at the end of each financial yw of rts surplus or deficit each financial year in accordm *ith the requirements of Se(*'ons 394 and 395 and Kttich otheTh*ise comply *ilh tfKq requI￿ents of ts Conparies Act 20rffj rdaling to flnanclal These financial statw1￿ hav• beon wepar•d in accwdarta the Fxovisions applicable to Mrs S R8za- Trustee The Sun Behind the Cloud Ltd Notes to the Financial Statements for the Year Ended 30 April 2025 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **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. ## **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. ## **Taxation** The charity is exempt from corporation 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. Page 6 continued... The Sun Behind the Cloud Ltd ## Notes to the Financial Statements - continued for the Year Ended 30 April 2025 ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| ||||Period| ||||12.4.23| |||Year Ended|to| |||30.4.25|30.4.24| |||£|£| ||Sale of donated items|2,410|3,192| |**3.**|**INVESTMENT INCOME**||| ||Interest income|Year Ended
30.4.25
£
377|Period
12.4.23
to
30.4.24
£
11| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the period ended 30 April 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 April 2025 nor for the period ended 30 April 2024. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**|Unrestricte
fund
£| |---|---| |Donations and legacies|3,381| |**Charitable activities**|| |annual fee for students|23,856| |Other trading activities|3,192| |Investment income|11| |**Total**|30,440| |**EXPENDITURE ON**|| |**Charitable activities**|| |annual fee for students|3,563| |Other|1,907| |**Total**|5,470| Page 7 continued... The Sun Behind the Cloud Ltd ## Notes to the Financial Statements - continued for the Year Ended 30 April 2025 |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**| |---|---|---|---|---| |||||Unrestricte| |||||fund| |||||£| ||**NET INCOME**|||24,970| ||**TOTAL FUNDS CARRIED**|||| ||**FORWARD**|||24,970| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||Accountancy||30.4.25
£
2,412|30.4.24
£
1,382| |**7.**|**MOVEMENT IN FUNDS**|||| ||**Unrestricted funds**|At 1.5.24
£|Net
movement
in funds
£|At
30.4.25
£| ||General fund|24,970|31,901|56,871| ||**TOTAL FUNDS**|24,970|31,901|56,871| ||Net movement in funds, included in the above are as follows:|||| ||**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| ||General fund|45,020|(13,119)|31,901| ||**TOTAL FUNDS**|45,020|(13,119)|31,901| |||||| Page 8 continued... The Sun Behind the Cloud Ltd ## Notes to the Financial Statements - continued for the Year Ended 30 April 2025 ## **7. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| |||in funds|30.4.24| |||£|£| |**Unrestricted funds**|||| |General fund||24,970|24,970| |**TOTAL FUNDS**||24,970|24,970| |Comparative net movement in funds, included in the above are as||follows:|| |**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| |General fund|30,440|(5,470)|24,970| |**TOTAL FUNDS**|30,440|(5,470)|24,970| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 April 2025. Page 9 The Sun Behind the Cloud Ltd ## Detailed Statement of Financial Activities for the Year Ended 30 April 2025 |Detailed Statement of Financial Activities
for the Year Ended 30 April 2025||| |---|---|---| |||Period| |||12.4.23| ||Year Ended|to| ||30.4.25|30.4.24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Gifts|-|1| |Donations|11,190|3,380| |**Other trading activities**|11,190|3,381| |Sale of donated items|2,410|3,192| |**Investment income**||| |Interest income|377|11| |**Charitable activities**||| |Subscription|31,043|23,856| |**Total incoming resources**|45,020|30,440| |**EXPENDITURE**||| |**Charitable activities**||| |Sundries|2,700|-| |Rent|7,515|3,563| |**Other**|10,215|3,563| |Accountancy fees|1,502|1,907| |sundry|397|-| |cleaning|320|-| |equipment|425|-| |stationary|260|-| ||2,904|1,907| |Total resources expended|13,119|5,470| |**Net income**|31,901|24,970| |||| This page does not form part of the statutory financial statements Page 10