Darussunnah Foundation

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—11

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Mr Monzur Sumon MA, FCCA, ACA, CTA

24th June 2026

The Colmore Building 20 Colmore Circus
Queensway
Birmingham
B4 6AT

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Darussunnah Foundation

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	38,310	41,033
Other	4	3,000	-

		41,310	41,033

EXPENDITURE ON:
Charitable activities:	6
Education & support		(36,149 )	(40,606 )

NET INCOME		5,161	427


NET MOVEMENT IN FUNDS		5,161	427
RECONCILIATION OF FUNDS:
Total funds brought forward		197,289	196,862

TOTAL FUNDS CARRIED FORWARD	15	202,450	197,289

The notes on pages 6 to 10 form part of these financial statements.

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Darussunnah Foundation

Balance Sheet

As At 31 August 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	10	219,568	219,823

		219,568	219,823
CURRENT ASSETS
Debtors	11	412	412
Cash at bank and in hand		8,299	2,785

		8,711	3,197
Creditors: Amounts Falling Due Within One Year	12	(1,069 )	(971 )

NET CURRENT ASSETS (LIABILITIES)		7,642	2,226

TOTAL ASSETS LESS CURRENT LIABILITIES		227,210	222,049

Creditors: Amounts Falling Due After More Than One Year	13	(24,760 )	(24,760 )

NET ASSETS		202,450	197,289

FUNDS OF THE CHARITY
Unrestricted Funds		202,450	197,289

TOTAL FUNDS	15	202,450	197,289

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Khusru Mohammed Khan

Trustee

3rd June 2026

The notes on pages 6 to 10 form part of these financial statements.

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Darussunnah Foundation

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Darussunnah Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 05246602 and registered charity number 1112513 . The registered office is 127 Frederick Road, Aston, Birmingham, West Midlands, B6 6BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has

entitlement to the funds, it is probable that the income will be received and the amount can

be measured reliably.

2.3. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation

committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings

that aggregate all cost related to the category. Where costs cannot be directly attributed to

particular headings they have been allocated to activities on a basis consistent with the use

of resources.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	N/A
Fixtures & Fittings	20% on reducing balance

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	31,285	39,035
Grants	7,025	1,998

	38,310	41,033

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Darussunnah Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Other Income

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Rental and other income from property	3,000	-

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	255	319

6. Analysis of Expenditure

	2025
	Support costs (see note 7 )
	£
Education & support	36,149

	2024
	Support costs (see note 7 )
	£
Education & support	40,606

7. Support Costs

	2025
	Education & support
	£
Employee costs	28,834
Premises expenses	1,347
General administration	4,698
Depreciation	255
Governance costs	1,015

	36,149

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Darussunnah Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

	2024
	Education & support
	£
Employee costs	24,229
Premises expenses	4,921
General administration	9,798
Depreciation	319
Governance costs	1,339

	40,606

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	28,581	24,010
Other pension costs	253	219

	28,834	24,229

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 4 (2024: 3)

10. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 September 2024	218,549	13,375	231,924

As at 31 August 2025	218,549	13,375	231,924

Depreciation
As at 1 September 2024	-	12,101	12,101
Provided during the period	-	255	255

As at 31 August 2025	-	12,356	12,356

Net Book Value
As at 31 August 2025	218,549	1,019	219,568

As at 1 September 2024	218,549	1,274	219,823

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Darussunnah Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	412	412

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	147	148
Other creditors	60	54
Taxation and social security	862	769

	1,069	971

13. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	24,760	24,760

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £253 (2024: £219).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

15. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	197,289	41,310	(36,149 )	202,450


Total funds	197,289	41,310	(36,149 )	202,450

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	196,862	41,033	(40,606 )	197,289


Total funds	196,862	41,033	(40,606 )	197,289

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Darussunnah Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

16. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025	2024
	£	£

17. Related Party Disclosures

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Darussunnah Foundation

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and gifts	31,285	39,035
Grants	7,025	1,998

	38,310	41,033

Other

Rental and other income from property	3,000	-

	3,000	-


	41,310	41,033
EXPENDITURE ON:
Charitable Activities:
Education & support
Wages and salaries	(28,581)	(24,010)
Employers pensions - defined contributions scheme	(253)	(219)
Rates	-	(279)
Light and heat	(1,042)	(4,642)
Cleaning	(305)	-
Repairs, renewals and maintenance	(2,615)	(6,698)
Insurance	(1,264)	(938)
Printing, postage and stationery	(8)	(952)
Advertising and marketing costs	(240)	(240)
Telecommunications and data costs	(571)	(538)
Food and refreshment	-	(432)
Depreciation	(255)	(319)
Accountancy fees	(638)	(612)
Legal fees	(377)	(727)

	(36,149)	(40,606)

	(36,149)	(40,606)

NET INCOME	5,161	427

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