## **CHARITY REGISTERED NUMBER:1209534**
## **AS SAJID FOUNDATION**
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025**
## **ABU & ABU**
**CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE 71 WORDSWORTH ROAD SMALL HEATH, BIRMINGHAM B10 0ED WEST MIDLANDS**
**AS SAJID FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Registered Charity Number:** 1209534 **Chairman:** Habibur Rahman **Trustees:** Habibur Rahman Ishaque Miah Tahera Habib Dr Naimah Hannan **Registered Office:** 78 Regent Street Gloucester GL1 4XG **Accountants:** Abu & Abu Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands
## **AS SAJID FOUNDATION**
## **FOR THE PERIOD ENDED 31 MAY 2025**
## **CONTENTS**
||**Page**|
|---|---|
|Charity - Examiners report|1|
|Trustees' report|2|
|Balance sheet|3|
|Statement of financial activities|4|
|Schedule of funds|5|
|Notes|6|
**INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF AS SAJID FOUNDATION**
## **FOR THE PERIOD ENDED 31 MAY 2025**
I report on the accounts which are set out on pages 3 to 8
## **Respective responsibilities of the**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:
The trustees who are also directors of the company for the purpose of
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (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 Commission. 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**
........................................ Dated:13 November 2025
Abu Nowshed, FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands
Page 1
## **AS SAJID FOUNDATION**
## **REPORT OF THE**
## **FOR THE PERIOD ENDED 31 MAY 2025**
The Charities Act 2011, together with the financial statements for the period, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
## **Structure, Governance and Management**
Objectives and activities
The principal activity of the company continues to be that of charitable activities in the UK and Bangladesh
## **Financial review**
## **Accounting and reporting responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report 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 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently; @Hanging@ -observe the methods and principles in the Charities SORP; @Hanging@ -make judgements and estimates that are reasonable and prudent; @Hanging@ -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 a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision 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.
Approved by the trustees on 13 November 2025 signed on its behalf by:
..................................................... Habibur Rahman Trustee
Page 2
## **AS SAJID FOUNDATION**
## **BALANCE SHEET**
## **AT 31 MAY 2025**
|**Note**
**2025**
**£**
**Current assets**
Bank Accounts
6,638
**––––––**
6,638
**Creditors**
Amounts falling due within
one year
4
650
**––––––**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Capital funds**
Unrestricted funds
**Total funds**
|**£**
5,988
**––––––**
5,988
**––––––**
£ 5,988
**––––––**
5,988
**––––––**
£ 5,988
**––––––**|
|---|---|
Approved by the trustees on 13 November 2025 and signed on its behalf.
................................................... Habibur Rahman
The annexed notes form part of these financial statements.
Page 3
## **AS SAJID FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MAY 2025**
|
**Unrest'd**
**Funds**
**£**
**Incoming resources**
Incoming Resources from
generated funds:
Voluntary income
17,936
**––––––**
**Total incoming resources**
17,936
**––––––**
**Resources expended**
Costs of generating funds
3,763
Charitable activities
7,535
Governance costs
650
**––––––**
**Total resources expended**
11,948
**––––––**
**Net movement in funds**
5,988
**––––––**
**Total funds carried forward**
£ 5,988
**––––––**
Details of Incoming resources and resources used are given in the notes
to the financial statements.|**Total**
**Funds**
**2025**
**£**
17,936
**––––––**
17,936
**––––––**
3,763
7,535
650
**––––––**
11,948
**––––––**
5,988
**––––––**
£ 5,988
**––––––**|
|---|---|
Page 4
## **AS SAJID FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **DETAILED ANALYSIS OF MOVEMENTS IN FUNDS**
## **FOR THE PERIOD ENDED 31 MAY 2025**
||**£**|**£**|
|---|---|---|
|**General Fund**|||
|Surplus for the period|5,988||
||**––––––**||
|||5,988|
|||**––––––**|
|**Total funds at 31 May 2025**||£ 5,988|
|||**––––––**|
Page 5
**AS SAJID FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE PERIOD ENDED 31 MAY 2025**
## 1. **Accounting policies**
The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Land and buildings - 25% per annum of cost Plant and Machinery - 25% per annum of cost Fixtures and Fittings - 25 % per annum of cost Motor Vehicles - 25% per annum of cost
## **Stocks**
Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods , cost includes a relevant proportion of overheads according to the stage of manufacture / completion.
## 2. **Turnover**
## 3. **Staff costs**
Page 6
## **AS SAJID FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE PERIOD ENDED 31 MAY 2025**
## 4. **Creditors**
|Amounts falling due within one year:-
Sundry Creditors
5.
**Incoming resources**
**Unrest'd**
**Funds**
**2025**
**£**
**Voluntary Income**
Donations
11,338
Sumup Payment
5,047
Zakath
1,551
**––––––**
17,936
**––––––**
6.
**Costs of generating funds**
**2025**
**£**
Fundraising costs of donations
3,763
**––––––**
7.
**Charitable activities**
**2025**
**£**
Charitable activities
100
Overseas donations
7,435
**––––––**
|**2025**
**£**
650
**––––––**
£ 650
**––––––**
**Total**
**Funds**
**2025**
**£**
11,338
5,047
1,551
**––––––**
17,936
**––––––**
**2025**
**£**
3,763
**––––––**
**2025**
**£**
7,535
**––––––**|
|---|---|
Page 7
## **AS SAJID FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE PERIOD ENDED 31 MAY 2025**
|8.|**Governance costs**|||
|---|---|---|---|
|||**2025**|**2025**|
|||**£**|**£**|
||Accountancy Fee|650||
|||**––––––**||
||||650|
||||**––––––**|