**Charity Number: 1208791**
## **MERCY TO THE WORLD**
**Trustees' report and financial statements for the period ending 30 November 2025**
**Charity No: 1208791**
**MERCY TO THE WORLD**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees report|2|
|Independent Examiners Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Cashflow Statement|6|
|Notes to the Financial Statements|7 - 14|
**Charity No: 1208791**
**MERCY TO THE WORLD**
**REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2025**
|**Principle address**|145 Walter Street|
|---|---|
||Blackburn|
||Lancahsire|
||BB1 1SU|
||England|
||United Kingdom|
|**Trustees**|Zubair Valimulla|
||Humairaa Valimulla|
||Muhammad Valimulla|
|**Accountants**|AK Financial Consultancy|
||20 Moorside Avenue|
||Blackburn|
||Lancashire|
||BB1 2BA|
|**Bankers**|Zempler Bank|
||Cottons Centre|
||Cotton Lane|
||London|
||SE1 2QG|
**Page 1**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025**
The trustees present their report with the financial statements of the charity for the year ended 30 November 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the governing document, the Charities Act 2011, FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS102)".
## **Objectives and activities**
## **Objectives and aims**
The objectives of the charity are as outlined in the charity's Governing Instrument i.e., Trust Deed.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.
## **Activities**
Brief descriptions of charitable activities currently being conducted are.
(a) Giving donations to Muslim charitable organisations and institutions such as Mosques, Religious & Secular Schools, Orphanages, Hospitals etc. for their development and maintenance.
(b) Sponsoring poor children and orphans for their basic care and maintenance including providing them religious and secular education from elementary to advanced education through Muslim charitable organisations and institutions.
(c) Providing financial assistance to poor, to widows, disabled and old age people for food, clothing, shelter and medical treatment directly or through Muslim charitable organisations and institutions.
(d) Providing aid to relieve the suffering of people affected by disasters by providing food, shelter, and medical treatment.
(e) Providing housing and water facilities in villages by drilling boreholes and fitting hand pumps for use by the general public.
## **Achievement and performance**
Significant activities and achievements against objectives
## **Charitable activities**
During this accounting year ending 30 November 2025, the trustees consider that, like in the previous years, the charity has performed well. We thank and praise Allah for this and ask Him to accept our humble efforts, Ameen.
As in previous years, several orphanages, religious and secular schools, mosques, hospitals, and other charitable institutions have continued to benefit financially from our charity. Widows, refugees, poor and desolate people have also been supported financially, directly and through other charitable organisations.
## **Financial review**
In this year ending on 30 November 2025, we received £143,328 (2024: £78,974) donations from the general public and the charity spent £116,873 (2024: £88,716) for various projects and charity activities. The support costs were £35,157 (2024: £9,742) in this year.
## **Reserves policy**
As at the year ending 30 November 2025, -£2,811 (2025: £4,040) cash deficit is being carried forward to the new accounting period. The trustees consider that, given the nature of our work; a reasonable cash reserve should be always maintained to allow us to respond quickly to emergencies where immediate relief is needed.
## **Plans for future periods**
The trustees have resolved to continue the current activities as the charity keeps receiving several appeals and requests for financial assistance from Orphanages, Mosques, Religious & Secular Schools, Hospitals and Relief Agencies.
**Page 2**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MERCY TO THE WORLD**
I report to the trustees on my examination of the accounts of Mercy to the World for the year ended 30 November 2025.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content
- of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
## **Independent Examiner**
Ahmed Karolia (FCCA)
Date: 03 August 2026
**Page 3**
**Charity Number: 1208791**
**MERCY TO THE WORLD**
## **STATEMENT OF FINANCIAL ACTIVITIES**
**INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025**
|**Notes**
**Income from:**
Donations and legacies
2
Investment income
3
**Total Income**
**Expenditure on:**
Raising funds
4
Charitable activities
5
**Total expenditure**
**Net income/(expenditure) and movements in funds**
**Reconciliation of funds**
Fund balances at 1 December 2024
Fund balances at 30 November 2025|**Unrestricted**
**funds**
**2025**
**£**
28,306
-
**28,306**
-
35,157
**35,157**
(6,851)
4,040
**(2,811)**|**Restricted**
**funds**
**2025**
**£**
115,022
-
**115,022**
-
81,716
**81,716**
33,305
21,596
**54,901**|**Total funds**
**2025**
**£**
143,328
-
**143,328**
-
116,873
**116,873**
26,454
25,637
**52,091**|**Unrestricted**
**funds**
**2024**
**£**
9,100
-
**9,100**
-
9,742
**9,742**
(642)
4,683
**4,040**|**Restricted**
**funds**
**2024**
**£**
69,875
0
**69,875**
-
78,974
**78,974**
(9,100)
28,644
**19,544**|**Total funds**
**2024**
**£**
78,974
0|
|---|---|---|---|---|---|---|
|||||||**78,975**|
|||||||-
88,716|
|||||||**88,716**|
|||||||(9,742)
33,326|
|||||||**23,585**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure drived from continuing activities.
The notes form part of these financial statements
**Page 4**
**Charity Number: 1208791**
**MERCY TO THE WORLD**
## **BALANCE SHEET**
## **AS AT 30 NOVEMBER 2025**
|**Notes**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors:**
Amounts falling due within one year
14
**Net current assets**
**Total assets less current liabilities**
**The funds of the**
Restricted income funds
15
Unrestricted funds
16|**£**
-
60,814
**60,814**
-
**202**|**£**
-
60,814
**60,814**
54,901
(2,811)
**52,091**
**5**|**£**
-
34,360
**34,360**
-
**202**|**£**
-
34,360
**4**|
|---|---|---|---|---|
|||||**34,360**|
|||||21,596
4,040|
|||||**25,637**|
The financial statements were approved by the Trustees on ....................................
............................................
Mr Z Valimulla
**Trustee**
The notes form part of these financial statements
**Page 5**
**Charity No: 1208791**
**MERCY TO THE WORLD**
**STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 NOVEMBER 2025**
||**2025**|**2025**|**2024**|**2024**|
|---|---|---|---|---|
|**Notes**
**Cash flows from operating activities**
19
Cash generated from operations
**Investing activities**
Investment income received|**£**
-|**£**
26,454
|**£**
-|**£**
25,637
|
||||||
|**Net cash generated from investing activities**
**Net cash generated from financial activities**
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**||**-**
-
**26,454**
34,360
**60,814**||**-**
-|
|||||**25,637**
8,723|
|||||**34,360**|
The notes form part of these financial statements
**Page 6**
**Charity No: 1208791**
**MERY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025**
## **1 Accounting policies**
## **Charity Information**
Mercy to the World is an Charitable Company (limited by guarantee) charity in England and Wales. The registered office is 245 Walter Street, Blackburn, Lancashire, BB1 1SU, England, United Kingdom.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the governing document, the Charities Act 2011, FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS102)". This is a Public Benefit Entity as defined by FRS102.
The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
- **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for the use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after the performance conditions have been met, the amounts can be measured reliably and it is probable that the income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donations, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from restricted grant is recognised when charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
**Page 7**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025**
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer the economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs that contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.
Support costs are those costs incurred directly in support of expenditure on the objectives of the charity and include project management. Support costs include governance costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and costs linked to the strategic management of the charity.
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.
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.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over theory useful lives on the following bases:
Computers 25% per annum straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## 1.9 **Financial instruments**
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.
Financial instruments are recognised in the balance sheet when the entity becomes party to the contractual provisions of the instrument.
**Page 8**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025**
## **1 Accounting policies**
## **(Continued)**
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is legally enforceable right to set off the recognised amounts and these is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial asset**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, include creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as within one year are not amortised.
Debt instruments are subsequently carried out at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derocognition of financial liabilities**_
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The charity is exempt from tax on its charitable activities.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employees services are received.
Termination benefits are recognised immediately as an expense when the entity is demonstrably committed to terminating an employee's employment or providing termination benefits.
## **1.12 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 9**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025**
|**2**
**Income from donations and legacies**
Donations and gifts
**3**
**Income from investments**
Interest Receivable
**4**
**Expenditure on raising funds**
**Fundraising and publicity**
Advertising
**5**
**Expenditure on Charitable Activities**
**Direct costs**
Grant funding of activities (see note 6)
**Share of support and governance costs**
Support
**Analysis by fund**
Unrestricted funds
Restricted funds|**Unrestricted**
**funds**
**2025**
**£**
**28,306**
**(see note 7)**|**Restricted funds**
**2025**
**£**
**115,022**|**Total**
**2025**
**£**
**143,328**|**Unrestricted**
**funds**
**2024**
**£**
**9,100**|**Restricted**
**funds**
**2024**
**£**
**69,875**
**Restricted**
**funds**
**2025**
**£**
-
**Unrestricted**
**funds**
**2025**
**£**
-
**Charitable**
**activities**
**2025**
**£**
81,716
35,157
**116,873**
35,157
81,716
**116,873**|**Total**
**2024**
**£**
**78,974**|
|---|---|---|---|---|---|---|
|||||||**Restricted**
**funds**
**2024**
**£**
0|
|||||||**Unrestricted**
**funds**
**2024**
**£**
-|
|||||||**Charitable**
**activities**
**2024**
**£**
78,974
9,742|
|||||||**88,716**|
|||||||9,742
78,974|
|||||||**88,716**|
**Page 10**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025**
## **6 Grants payable**
|**Charitable**
**activities**
**2025**
**£**
Grants to individuals
**81,716**
**7**
**Support costs alllocated to activities**
**2025**
**£**
IT Equipment
3,089
Office Equipment
157
Travel Costs
2,935
Uniform Costs
226
Bank Charges
1,681
Utilities
3,912
Telephone and internet
2,873
Office stationery, postage and printing
385
Professional Fees & Subscriptions
935
Office Renovations and Maintenance
18,689
Sundries
274
**35,157**
**Analysed between:**
Charitable acivities
**35,157**
**8**
**Net movement in funds**
**2025**
**£**
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
-
Depreciation of owned tangible fixed assets
-
**9**
**Trustees**
None of the trustees (or any persons connected with them) received any remuneration of benefits froim the charity during the year
**10**
**Employees**
The average monthly number of employees during the year was:
**2025**
**Number**
Employees
0|**Charitable**
**activities**
**2024**
**£**
**78,974**|
|---|---|
||**2024**
**£**
913
(15)
1,777
143
441
1,218
3,036
151
247
1,707
126|
||**9,742**|
||**9,742**|
||**2024**
**£**
-
-|
||**2024**
**Number**
0|
**Page 11**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025**
|**10**
**Employees**
**Emplyment costs**
Wages and salaries
Social security costs
There were no employees whose annual remuneration was more than £60,000
**11**
**Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes
**12**
**Tangible fixed assets**
**Cost**
At 1 December 2024
At 30 November 2025
**Depreciation and impairment**
At 1 December 2024
Depreciation charged in the year
At 30 November 2025
**Carrying amount**
At 30 November 2025
At 30 November 2024
**13**
**Debtors**
**Amounts falling due within one year**
Other Debtors
**14**
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
-
-
**-**
**2025**
**£**
-
**2025**
**£**
-|**(continued)**
**2024**
**£**
-
-|
|---|---|---|
|||**-**|
|||**Computers**
**£**
-|
|||-|
|||-
-|
|||-|
|||**-**|
|||-|
|||**2024**
**£**
-|
|||**2024**
**£**
-|
**Page 12**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025**
## **15 Restricted funds**
The restricted funds of the charity comprimise the unexpected balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used
|General funds
**Previous year**
General funds|**At 1 December**
**2024**
**£**
21,596
**At 1 December**
**2023**
**£**
28,644|**Incoming**
**resources**
**£**
115,022
**Incoming**
**resources**
**£**
69,874|**Resources**
**expended**
**£**
(81,716)
**Resources**
**expended**
**£**
(76,922)|**At 30 November**
**2025**
**£**
54,901|
|---|---|---|---|---|
|||||**At 30 November**
**2024**
**£**
21,596|
## **16 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpected balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes
|General funds
**Previous year**
General funds
**17**
**Analysis of net assets between funds**
**At 30 November 2025**
Tangible assets
Current assets/(liabilities)|**At 1 December**
**2024**
**£**
4,040
**At 1 December**
**2023**
**£**
4,683|**Incoming**
**resources**
**£**
28,306
**Incoming**
**resources**
**£**
9,100
**Unrestricted**
**funds**
**2025**
**£**
-
(2,811)
(2,811)|**Resources**
**expended**
**£**
(35,157)
**Resources**
**expended**
**£**
(9,742)
**Restricted**
**funds**
**2025**
**£**
-
54,901
54,901|**At 30 November**
**2025**
**£**
(2,811)|
|---|---|---|---|---|
|||||**At 30 November**
**2024**
**£**
4,040|
|||||**Total**
**2025**
**£**
-
52,091|
|||||52,091|
**Page 13**
**Charity No: 1208791**
**MERCY TO THE WORLD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025**
|**17**
**Analysis of net assets between funds**
**At 30 November 2024**
Tangible assets
Current assets/(liabilities)
**18**
**Related party transactions**
There were no disclosable related party transactions during the year (2025 - none)
**19**
**Cash generated from operations**
Surplus/(Defecit) for the year
**Adjustments for:**
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
**Movements in working capital:**
(Increase) in debtors
Increase in creditors|**Unrestricted**
**funds**
**2024**
**£**
-
4,040
**4,040**|**Restricted**
**funds**
**2024**
**£**
-
21,596
**21,596**
**2025**
**£**
26,454
-
-
-
-
**26,454**|**(Continued)**
**Total**
**2024**
**£**
-
25,637|
|---|---|---|---|
||||**25,637**|
||||**2024**
**£**
25,637
-
-
-
-|
||||**25,637**|
**20** Analysis of changes in net funds
There was no material debt during the year
**Page 14**