CHARITY RE ISTERED NUMB£R:1212082 RRAH EB YATEEM TR ST TRUSTEES, REPORT AND FINAN IAL STATEMENTS FOR THE PERIOD ENDED31 ocfoBER 2025 ABU & ABU CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE 71 WORDSWORTH ROAD MALL HEATH BIRMIIYGH BIOOED WEST f¥llDLANDS
AR RAHMAN GOREEB YATEEM TRUST LEGAL AND ADMINISTRATIVE INFORMATION Registered ChArity f4umber". 1212082 Cb8irrnAn: Mohammed Nurul Islam Trustees: Mohamffled Nurul Islam lftekhar Shuhel Ahmed Mohammed Abdullfth 151am Registered Offi¢¢: 185 Bordesley Green Bimjingham B9 SEX Accountants.. Abu & Abu Chartered Certified Accouniant5 Abu NoM'5hed Centre 71 Wordsworth Road Small Heath. Birmingham BIOOED West Midlands
AR RAHMAN GOREEB YATEEM TR ST FOR THE PERIOD ENDED31 OCTOBER 2025 CONTENTS Page Charity- Examiaers report Trustees. report Batance sheet Stat¢mertt of finaneial activities S¢hedul¢ of funds Note$
INDEPENDENT EXAMINER'S REPORT TO TIIE TRUSTEES OF AR RAHMAN GOREEB YATEEM TRUST FOR TH PERIOD ENDED 31 ocfoBER2025 I rew>rt on the accounts which are set out on poges 3 to 7 Respective respon5ibilltles of the The trustees are responsible for the preparation of ihe accounts. The tn]stees consider ihat an audit is tLOt required for this period under sectiotj 144121 of the Charities A¢t 2011 Ith¢ 2011 Act) and ihat independenl examittation 15 needed. It is my responsibility to: The trustees iyho are also direclgrs of the companv for th¢ pUrse of Examine the accounts under se¢tton 145 of the 2011 Ad- folloiv the procedures laid doivn in the generdl directions given by the Charity C¢Jmmission {under section 14i(5Xb} of the 2011 Act). and state i¥hether particular matters have com¢ to tny atteniion. Basis of i*depeDdent ex&miner's report My examination W&5 Cled out in accordance '1th the Gener8J Directions given by the CharÈty Commission. An examination includes a revieiv of the accounting records kept bs. the ¢haTity and a COTnparison of the account5 presented with those records. li also includes ¢onsider21ioll of any UnsUal item5 or disclosures in the accounts. and seeking e.Kplanations from you as trustees concerning any sll¢h matters. The procedures undertaken do not provide all the evidence thai would b¢ required in an audit. and ¢ollsequently no opinioTr is given as to ivheiher the accounts present a "trye and fair vieii" and the report is limited io those matters set out in the statement b¢loiY. Independent ex&mllltr's 5tatemeNt In our opinion the fJnan¢ial statements: give a true atKI fair vieiv of th¢ of the state of the company's affairs as at 31 October 2025 and of its profjt for the period th¢EJ ended. have beell properly prepared in accordance with United Kingdom Generally Acceoed A¢couHting Practice Financial Reporting Standard 102. and have been prqjared in Rccordan¢¢ with the r¢quirements of the Companies Act 2. Abu Noiv5hed, FCCA Chartered Certified Accountsnts Abu Nolvshed Cenire 71 Wordsiyorth Road Small Heath, Bimiin8ham BIOOED West Midlands Dated..14 August 2026 Page
AR RAHMAN GOREEB YATE M TRUST REPORTOFTHE FOR THE P RIOD ENDED 310 OBER 2025 The Charities Act 2011, together with the financial stalements for the period. and ¢OEJfinn that the latt¢r ¢omply with th¢ requirenienis of the Aci. the TnJ5t Deed the Charities SORP 2005. Strudure, Governanee And Man#gement Objectives ond activities The principal activity of the comwdTry continues to be that of providing ehariiable services in Bangladesh. Fingncial revRew Actounting and reporting responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in ac¢ordance ivith applicable laiv and United Kir)gdom Accouniing Standards {Untted Kingdom Generally Accepted Accounting Pr&cti¢el. The laiv applicable to charities in England and Wales Tequire5 th¢ trustees to prepare financial statements for each financial period ivhich give a true &nd fair view of ihe state of affairs of the charity and of the incoming resources atjd application ofie50ur¢es of the charity for that period. ITh prepariTrg these finatLci81 stat¢ments. the tmstees are requirtd to.. selttt suitsble accounting policies and apply them consisleotly* observe the methods and principles in the Charities SORP 2019 IFRS1021- make judgements and estimate5 Ihat are T¢a50nable and prud¢ni,' st2te ivhether applioable accounting standards have been follo%Yed,subj¢ct to any material departures disclosed and explained in the financial statemenls,. prepare the financial statements on a goins cofttein basis unless it l5 inappmpriate to presurne that the ¢haTity wjll contitkue tn operation. The trustees are responsible for keeping proper a¢¢()untiTrg records which disc105e with reasonable arcuracy any tim¢ the fillancial position of the chariti, and enable them to ensur¢ that the financtal 5Éat¢m¢nts compl}, with the Chartttes Act 2011, Ihe Charity {A¢counts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible foT safeguarding the assets of th¢ charity and hen¢e for tsknDg reasonable steps for the prevention and ddection of fraud and other irregularities. Approved by the tr tees on 14 August 2026 signed on Éts behalf by.. Mohammed Nurul Islam Trustee Page 2
AR RAIIMAN GOREEB YATEEM TRUST BALANCE SHEET AT 31 OCTOB R 2025 Note 2025 Cyrrent Ass¢(s Bank ACconts 2.065 2,065 Creditors Amounts falling due within one year 375 N¢t current assets 1,690 Tot21 A$s¢ts less current liAbilltles 1.690 Net assets £ 1,690 Capitgl fund5 Unrestricted funds 1,690 Total funds £ 1.690 Approved trustees on 14 August 2026 and signed on its behalf. Mohamm Nurul Islam The annexed notes fomi part of these financial ststements. Page 3
AR RAHMAN G REEB YATEEM TRU STATEMENf OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 OCTOBER 2 25 Total Fund5 2025 Unrest'd Funds Incoming Te50urtes Incoming Resources frona generated funds.. Voluntary income 5.867 5.867 Total incoming resour 5,867 5.867 Resources expended Costs of generating ndS 402 402 Charitable aettvities 3,4 3,400 Gov¢mftnce costs 375 375 Total resources expended 4.177 4,177 r4¢t movemtnt In funds 1.690 1.690 Total fund$ t4Tried forward £ 1,690 £ 1.690 Details of Incorntng resources and resources used are given in the t)otes to the fJnan¢ial statements. Page
AR RAIIMAN GOREEB YATEEM TRU STATEMENT OF fiNANCIAL ACTIVITIES DETAILED ANALYSIS OF OVEM NTS IN FUNDS FOR THE PERIOD ENDED 31 ocfoBER 2025 General Surplus for th¢ period 1,690 1,690 Total fllnds At 31 O¢tober 21125 £ 1,690 Page 5
AR RAHMAN COREEB YAI'EEM TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD NDED OCTOBER 2025 Accounting policies The charity constitutes a public benefjt entity as defined by FRS 102. The finaneial ststemenls have been PT¢pared in accordance with Accou#ting and RetK)tting by Charities.. Statement of Recommended Prdctice applicable fo charities Preparing their ac¢outtts in 2c¢ordanc¢ ivith th¢ Finartcial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021 issued on 16 July 2014 las updated through Bulletin I published on 2 February 20161. the Financial Reporting Standard applicable in the United Kingdom and Republic of Iieland {FRS102), the Charities Act 2011 and UK Generally Accepted Pra¢tKce &8 it opplies from l January 2015. The charity has ftpplied Update Bulletin 1 2$ published on 2 F¢bruary 2016 and Ibes not includt a cash (Tow statement on the grounds that it is applying FRS 102 Section IA. The financial statements are prepared on a going ¢oncern basis under the historical convention (modified to in¢lude certain items at fair value). The fknanciol statements are pre5eRted in S¢erltng ivliich is the functional crnCY of th¢ charity and rouoded to ihe nearest pound. The significant accounting polictes applied in the preparatton of these fJnan¢ial staiements are set out beS0II'. These policies have been consistently applied to all years TrIeS$ otherwise stated. Turnover Staff to$ts Creditors Amounts falling due wiÈhin one year'.- 2025 Sundry Creditors 375 £ 375 Page 6
AR RAHMAf4 GOREEB YATEEM TR ST NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR TH PERIOD ENDED 31 ocfoBER 025 Ineoming resomrtes Unrest'd Fund5 202S Total Funds 2025 Voluntary Ineome Ik&nations 5.867 5.867 5,867 5,867 Costs ofgenergtlng fumds 2025 2025 Fundraising costs of Ilonations 402 402 Chxritgble activitie$ 2025 2025 Overseas Donations 3.400 3.41K> Governante fosts 2025 2025 Accountan¢y Fee 375 375