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¢ pUr￿se 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 C￿led 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 Un￿sUal 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 ACco￿nts
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 c￿r￿nCY 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