Hayat Foundation Limited

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—9

The trustees present their report and the financial statements for the year ended 28 February 2026.

Objectives and Activities

Aims and Objectives

The charity's objectives are to:

a) Advance education in Islamic culture and tradition

b) Promote religious harmony for the benefit of the public by promoting knowledge and mutual understanding and respect of

the beliefs and practices of different religious faith

c) Provide education, support and activities which develop the skills of young people to enable them to participate in society as mature and responsible individuals

d) Promote equality and diversity in particular but not exclusively by promoting the inclusion of the Muslim community in the wider community and raising awareness of different cultural issues across schools, statutory bodies and the wider public

e) Promote the relief of poverty and financial hardship by the provision of information, advice and support

f) Promote such other purposes as are exclusively charitable in such other parts of the United Kingdom or the world as the trustees may from time to time think fit

Financial Review

Reserves Policy

The charity's policy for determining the level of reserves is to ensure funds are retained to be

able to deal with any unforeseen expenses arising in the next year, together with all day to

day running expenses. The Trustees require unrestricted reserve funds to be at least

sufficient to cover one-month's outgoings.

The trustees consider the state of affairs of the company to be satisfactory and that the level

of unrestricted funds to be sufficient to enable it to continue meeting its' charitable objectives.

Structure, Governance and Management

Governing Document

The trustees are also responsible for the day-to-day management and operation of the Charity.

In the management of the Charity and the preparation of these accounts the Trustees have

paid due regard to the Charity Governance Code.

Reference and Administrative Details

Trustees

Mr Sayed Hamid

Mr Naqibullah Noori

Mr Monibullah Monib

Mr Noor Alam Hakimyar

Mr Mohammad Scandari

Charity Number

1145407

Company Number

07157493

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Hayat Foundation Limited

Trustees' Report (continued)

For The Year Ended 28 February 2026

Registered Office

14d Mayfair Road

Oxford

Oxfordshire

OX4 3SR

Independent Examiner

John Savva Chartered Certified Accountants

John Savva

Chartered Certified Accountants

Churchill House
137-139 Brent Street
Hendon
London
NW4 4DJ

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Hayat Foundation Limited

Trustees' Report (continued)

For The Year Ended 28 February 2026

Other Information

Risk Management

The trustees have considered and analysed the main risks to which the charity is exposed

and established procedures to review and manage such risks.

Statement of Trustees' Responsibilities

The trustees (who are also directors of Hayat Foundation Limited for the

purposes of company law) 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)

Company law requires the trustees to prepare accounts for each financial year which give a

true and fair view of the state of affairs of the company at the end of the period and of the

incoming resources and application of resources, including the income and expenditure. In

preparing these accounts, the trustees are required to:-

~ select suitable accounting policies and then apply them consistently;

~ observe the methods and principles in the Charities SORP;

~ make judgements and estimates that are reasonable and prudent;

~ prepare the accounts on the going concern basis unless it is inappropriate to

presume that the charity will continue in operation.

~ State whether applicable UK Accounting Standards have been followed subject to

any material departures discussed and explained in the financial statements.

The trustees are responsible for keeping adequate accounting records that disclose with

reasonable accuracy at any time, the financial position of the company and enable them to

ensure that the accounts comply with the Companies Act 2006.

The trustees are also responsible for safeguarding the assets of the company and hence for

taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Special provisions relating to

Companies Subject to the small companies regime within Part 15 of the Companies Act

2006 and SORP 2005 'Accounting and Reporting for Charities'.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Noor Alam Hakimyar

Trustee

21/08/2026

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Hayat Foundation Limited

Independent Examiner's Report to the Trustees of Hayat Foundation Limited

For The Year Ended 28 February 2026

Independent Examiner's Report to the Trustees of Hayat Foundation Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2026.

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.

John Savva Chartered Certified Accountants

21/08/2026

Churchill House
137-139 Brent Street
Hendon
London
NW4 4DJ

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Hayat Foundation Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 28 February 2026

Statement of Financial Activities (including Income and Expenditure Account)

		2026	2025
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	177,505	151,529

EXPENDITURE ON:
Raising funds	4	(132,325 )	(135,232 )

NET INCOME		45,180	16,297


NET MOVEMENT IN FUNDS		45,180	16,297
RECONCILIATION OF FUNDS:
Total funds brought forward		37,097	20,800

TOTAL FUNDS CARRIED FORWARD	9	82,277	37,097

The notes on pages 7 to 9 form part of these financial statements.

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Hayat Foundation Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

		2026	2025
		Unrestricted funds	Total funds
	Notes	£	£
CURRENT ASSETS
Debtors	7	15,000	15,000
Cash at bank and in hand		68,477	23,297

		83,477	38,297
Creditors: Amounts Falling Due Within One Year	8	(1,200 )	(1,200 )

NET CURRENT ASSETS (LIABILITIES)		82,277	37,097

TOTAL ASSETS LESS CURRENT LIABILITIES		82,277	37,097

NET ASSETS		82,277	37,097

FUNDS OF THE CHARITY
Unrestricted Funds		82,277	37,097

TOTAL FUNDS	9	82,277	37,097

For the year ending 28 February 2026 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 Noor Alam Hakimyar

Trustee

21/08/2026

The notes on pages 7 to 9 form part of these financial statements.

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Hayat Foundation Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Hayat Foundation Limited is a company limited by guarantee, incorporated in England & Wales, registered number 07157493 and registered charity number 1145407 . The registered office is 14d Mayfair Road, Oxford, Oxfordshire, OX4 3SR.

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

Incoming resources during the year consisted principally of voluntary donations received from supporters of the charity.

2.3. 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

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	177,505	151,529

4. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Raising funds	128,682	3,643	132,325

			2025
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Raising funds	124,698	10,534	135,232

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Hayat Foundation Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Support Costs

	2026	2025
	Raising funds	Raising funds
	£	£
General administration	3,643	10,534

6. Average Number of Employees

Average number of employees during the year was: NIL (2025: NIL)

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	15,000	15,000

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	1,200	1,200

9. Movement in Funds

	As at 1 March 2025	Income	Expenditure	As at 28 February 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	37,097	177,505	(132,325 )	82,277


Total funds	37,097	177,505	(132,325 )	82,277

	As at 1 March 2024	Income	Expenditure	As at 28 February 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	20,800	151,529	(135,232 )	37,097


Total funds	20,800	151,529	(135,232 )	37,097

10. Transactions with Trustees

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

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Hayat Foundation Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

	2026	2025
	£	£

11. Related Party Disclosures

12. Company limited by guarantee

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

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