Charity number: 1208843 RAHMA COMMUNITY TRUST REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025 HAL TRUST Report and Financial Statements 31 MARCH 2025 Contents List of Officers and Professional Advisers Trustees, Report Statement of Trustees, Responsibilities Statement of Independent examiners report Statement of Financial Activities Balance Sheet Notes to tlie Accounts 12-13 RAHMA COMMUNITY TRUST List of Officers and Professional Advisers Board of Trustees Dr Abdi Greek (Chair) Mr Kaliil Hassan Mi. Hassan Moalin Osman Registered Office. I. Floor, 70 ' The Green Soulhall UB2 4BG Bankers Cashplus Bank One London Wall London, EC2Y SEB Independent Examiner5 Optmark Accountants 5 Mitcham Lane London SW16 6LG RAHMA COMMUNITY TRUST Trustees, report for th¢ year ended 31 MARCH 2025 The trustees present Iheii. annual report and financial statements of the charity for the yeai. ended 31 st March 2025. The financial statements have been pirpared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's ti'ust deed, the Chai'ities Act 2011 and Accounting and Reporting by ch￿itIes.. Statement of Recommended Pi'actice applicable to chai'ities preparing their accounts in accordance witli the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) {¢ff¢ctive l January 2015). Struclur¢y governance and management The Charity is a registered cliarity and is constituted under a trust deed dated 24 June 2024. Appoilltm¢nt of trustees New trustees are appointed by existing trustees and serve for 3 years aftei. which they may put themselves forward for re-appointment. The Ti'ust Deed pi'ovides for a niiiiiinu7]i of 3 ti'iistees, to a maximum of 12 trustees. At the rnonthly ti'ustee meetings, the trustees agree the broad strategy and areas of activity for the Charity, including investment, reserves and risk management policies and perforn]ance. Trustee induetion and ti'aining Most Ti'ustees are already familiar when the work of the charity as a i'esult of either their work within a member organisation oi. as a volunteer. Additionally, new trustees familiarises themselves with the roles and responsibilities of trustees as set out by the Charity Commission. Aim and purposes Rahma Community Trust was aim is to advance the Islamic faith foi. the benefit of the public in Southall, London and in particular by providing space for worship and actional activities. RAHMA COMMUNITY TRUST Trustees, report for the year ended 31 MARCH 2025 Obj¢ctiv¢ and activities the main objective of the ti'ust are:_ l) Aim is to advance the Islamic faith for the benefit of the public in Southall, London and in pai'ticular by providiiig space for worship and i'eligious educational services. What we do: The RAHMA COMMUNITY TRUST has an ambitious plan to conduct key programs focusing on.. a) Provide community space for member is Southall area to perform worship activili¢s and educate them to be good citizens Achievement and pei'formances This is the first year for the chai'ity since it was incorpoi'ated 26 June 2024. The organisation cun'enily riiiis conimunity space which is leased foi. the community sei'vices at the i'egistei'ed office site, activities ate the site is , education session for adults in Qui'anic teachings and citizenship, five Islamic daily prayers. RAHMA COMMIJNITY TRUST Trustees, report for the year ended 31 MARCH 2025(Continued) Financial review During the financial year under review, the chai'ity recorded a total income of £18,438. This income was g¢ii¢i'at¢d through Chai'itable activities, donations, and other forms of support received during the year. Total charitable expenditure amounted to £17,268 which was applied directly toward delivering the charity's objectives and supporting its beneficiaries. These costs i'eflect tlie cl￿rItY,S commitment to ensuring that funds air used efficiently and effectively to achieve its charilable putyoses. Overall, the trustees are satisfied that the charity has rnanaged its resour¢¢s r¢sponsibly during the year, ensuring that the majority of funds were dii'ected toward chatitable activities while maintaining appropriate levels of support and oversight. Reserves policy and going concern The balance held in reserves at 31 st March 2025 was £l.171. Th¢ Trust¢es consider that it IS appropriate to pi'epai'e the accounts on a going concern basis and, conseqiiently, the accoiints do not include any adjustments that would be iiecessary if these soui'ces of income should cease. Risk management The tl'U5tees have conducted a review of the major i'isks to which the charity is exposed, and systems have been establislied to mitigate those risks. Plans for Future Periods The Chai'ity plans continliing the activities outliiied above in the forthcoming years subject to Satisfactory funding arrangeinents RAHMA COMMUNITY TRUST Trustees re$ponsibilitAes in relation to the financial statements 31 MARCH 2025 The charity trustees al'e i'espoiisible foi. pi'eparing a trustees, annual i'eport and financial statements in accordance with applicable law and Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales i'equires the Charity trustees to prepare financial statements foi. each year wl)ich give a true and fair view of the state of affaii's of the charity and of the incoming I'esources and application of resources, of the charity foi. that period. In preparing the financial statements, the trustees are requii'ed to.. Select suitable accounting principles and then apply them consistently. Observe the niethods and pt-inciples in the applicable Charities SORP. Malce judgments and estimates that al'e reasonable and pi'udent. State whethei. applicable accounting standai'ds have been followed, subject to any material departures tliat must be disclosed and explained in the financial statements. Pi'epare tlie financial statements on a going concei'n basis unless it is appropriate to presume that the cliarity will continue in busines5. The ti'ustees are responsible foi. keeping proper accounting records that disclose with reasonable acciiracy at any time the financial position of the charity and to enable them to ensui'e that the financial slatements comply witli the Charities Act 2011, the applicable Charities (Accounts and Repoi'ls} Reglllalions. and the provision of the Trust deed. They are also responsible foi. safeguarding Ihe assets of the charity aiid taking i'easonable steps for the pi'evention and detection of fi'aud and other irregularities. Report is approved and signed on theii. behalf by.. i. Abdi Oitek Chaiiman 30 March 2026 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RAHMA COMMUNITY TRUST Independent Examin¢i s Report to the TI￿steeS of RAHMA COMMUNITY TRUST for the period ending 31 March 2025 RespeetAve responsibilities of trustees and examiner The trustees are i'esponsible for the preparation of the accounts for the charity. The trustees consider that an audit is not i'equired for this yeai. under section 144 of the Charity Registration Act 2011 (The Charities Act) and that an independent examination is ne¢ded. It is rny responsibility to.. examine the a¢coiints under section 145 of the Charities Act. and to follow tlie piDcedui'es laid down in general directions given by Chai'ities Commission (uiidei. section 145(5)(b) of tlie Chai'ities Act), state whether particular matters have come to my attention. Basis of independent examiner's report My examination was canied out taking into consideration genei'al dir¢ctions given by Charity commission. An exaillination includes a review of the accounting i'ecords Icept by the charity and a comparison of the accounts pi'esented with those i'ecords. It also includes ¢onsidei'ation of any unusual items or disclosures in the accounts, and the seeking of explanations fi'om yoii as trustees conceming any such inatters. The pi'ocedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not expi'ess an audit opinion on the accounts. Independent examiner's statement In connection with my examination, I have reasonable cause to believe that (othei. than in relation to those matters disclosed in Part 2 below.. (l) in all mateiial respects the requirements: to keep accounting recoids in accordance with regulations made undei. s¢¢tion 130 of the Charities Act. to pi'epare accounts in accordance with regulation5 made under section I l(l)(b) of the Act ' have been met. and {2) tliere are no material inatters to which, in my opinion, attention should be di'awn in oi'dei. to enable a proper undei'standing of the accounts to be l'eached. i. A. Hussein -IFA Optmai'lc Accountants 5 Mitcham Lane London SWI 6 6LG 30 Mar¢h 2026 RAFIMA COMMUNITY TRUST STATII MEI NT OF FINANCIAL ACTIVITIES (Incorporatiiig an Income and Expenditure Account) YEAR II IYDID 31 MARCH 2025 Unrestricted Funds 2025 Total Funds 2025 Note Income from Donations 18,438.16 18,438 TOTAL INCOMING RESOURCES 18,438.16 18,438 RESOURCES EXPENDED Charitable Activities Governance and Support (16,700) 568 116,700> 568 TOTAL RESOURCES EXPENDED 17,268 Net income 1,171 1,171 Funds brought forward Net movement in funds and fund balances carried forward at 31 March 2025 1,171 1,171 RAHMA COMMUNITY TRUST BALANCE SHEET As at 31 March 2025 2025 Notes Current Assets Cash al bank and in hand 1,471 Total Current Assets 1,471 Current Liabilities Creditors amount falling due within one year 13001 Total assets less current Ilabllllles 1,171 Flnanced by: Unrestricted Funds 1,171 These fLnancial statements weit authoi'ized and approved by the Trustees and signed on behalf of the Trustees by., Chaii. 30 Maich 2026 io RAIIMA COMMUNITY TRUST Notes to the accounts For the year ended 31 MARCH 2025 l. Accounting policies Basis of pi'epai'xtion The finaiicial stalenients have been prepared undei. the hi5toTical cost convention. The financial statements have beeii prepared in accoi'dance with the Statement of Recommended Practice (SORP}, "Aceounting and Reporting by Chai'ities" (2005), the Companies Act 2006 and applicable United Kingdoin accounting standai-ds. Company status The Charity is a coinpany limited by guai'antee. The members of the Company are the Ti'iistees named on page 2. In Ihe event of tl)e Cliai'ily being wound up, the liability in respect of the guai'antee is limited to £1 per membei. oftlie Chai'ily. Cash flow statcment Under Financial RepoLting Standai'd (FRS) I the Charity is exempl from the i'equirement to pi'epare a cash flow statenient on the gi'ounds that a parenl uiideilakii)g includes the Chai'ity in its own published consolidated financial statements. lund aceounting Geiieral funds al'e uni'estricted fiinds which are available for use at the discretion of the Ti'ustees in furtherance of the 8eiiei.al objectives of the Charity and which have not been designated foi. other plltyoses. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors oi. wliicli have been i'aised by the Charity foi. pai'ticulai. pui'poses. The cosls of i'aising and administei'ing such funds are charged against the specific fund. The aim and Use of each i'estricted fund al'e set out in Note 2. Investrnent income and gains al'e allocated to the appropriate fund. IncomiDg resources All incoming i'esouyces are included in the Statement of Financial Activities (SOFA) when the Chai'ity is legally entitled to tlie income and the amount can be quantified with i'easonable accuracy. The donalioii income where i'elated to performance and specific deliverables are accounted for as the Chai'ity earns the l'ight to considei'alion by its performance. Where income is received in advaiiee of entitlement, its recognition 15 defei'i'ed and included in ci'editors. WheiE entitlement occurs before income being received, the income is acci'ued. Resources expended All expenditure is accounted foi. on an accruals basis and has been classified undei. headings that aggregate all costs i'elated to the categoi'y. Where costs cannot be directly atti'ibuted to pai'ticular headings RAHMA COMMUNITY TRUST Notes to the accounts Foi. the year ended 31 MARCH 2025 l. Accounting policies (Continued) Cornmunity project costs are those costs ineurred directly in support of the objects of the Chai'ity. The community project costs include other support costs incui'red in support of the objects of tlie Chai'ity. Governance costs are those incurred in connection with govei'nance arrangement of the Charity, which i'elate to the general running of the Charity and compliance with constitutional and statutory i'eqllirements. 2. Trllstees? Remuneration The trustees did not receive any Temuneration during the year 3. Total Incomyng Re50urce5 2025 Voluntary Income Unrestvicted Income Donations Total Incoming Resources 18,438 1B,438 4. Resources Ei xpended Direcl Cost Support Costs 2025 Charitable Activities 16,700 268 16,968 Govemance cost 300 300 268 12 RAHMA COMMUNITY TRUST Notes to the accounts For the year ended 31 MARCH 2025 5. Current Ass¢t 2025 Cash in Hand and Bank 1,471 1,471 6.Creditors: Amounts falling within one year 2025 Accruals and deferred income 300 300 6. Statement5 of Funds Bal blf Bal Clf satlst Aprll 2024 sat31 March 2025 Income Expenses Unrestricted Funds Cuirenl year movement 18,438.16 17,267.50 1,171 Total funds 18.438 1,171 7. Taxation RAHMA COMMUNITY TRUST is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income aiid Coi'poi'ation Taxes Act 1988 01. Section 256 of tlie taxation of Cliargeable Gains Act 1992 to the exlenl that they are applied. l O. Ultiinale Pat'ent Undeitakings 8. Pension Cost The chai'ity did not inGui' any pension liabiLity and did not participate any pension fund. 9. Related pxi'ty Transitions There were not related party transactions during the year 13