Deliver a Smile

	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—12

The trustees present their report and the financial statements for the year ended 31 October 2025.

Objectives and Activities

Aims and Objectives

Summary of objectives

Deliver a Smile remains committed to its charitable objectives of advancing the Islamic faith, relieving poverty and promoting education for the benefit of the public. During the year, the charity continued supporting communities throughout the United Kingdom through a range of faith-based, educational and community initiatives.

Advancement of the Islamic Faith

Supporting mosques and Islamic centres across the United Kingdom remains central to our mission. During the year, the charity provided financial assistance towards the development and improvement of mosque facilities, helping them expand their capacity to deliver worship, education and community services.

This year, the charity supported a number of mosque development projects, including:

1.Donating £48,900 towards the construction and development of a mosque building, together with support for its digital fundraising infrastructure.

2.Donating £60,000 towards the refurbishment of educational and community facilities, including classrooms, offices and community spaces.

In addition to financial support, the charity provided governance advice and organisational development support to a number of Islamic centres across the United Kingdom. This included assistance with:

•Improving governance structures .

•Strengthening financial planning and sustainability.

•Enhancing organisational effectiveness and compliance .

•Developing educational programmes and long-term strategic planning.

Advancement of Education

Education remains a key part of the charity’s work in promoting understanding, community cohesion and personal development.

During the year the charity supported a range of educational initiatives including:

1.Supporting Islamic educational programmes through curriculum development, teacher support and educational resources.

2.Supporting projects that encourage dialogue, mutual understanding and positive community engagement between people of different backgrounds.

The charity also sponsored a national educational speaking tour, visiting more than 30 mosques and Islamic centres across over 20 cities in the United Kingdom. The tour provided educational talks, spiritual encouragement and opportunities to engage directly with local communities while helping to identify the needs and challenges facing Islamic institutions.

As we reflect on the year, Deliver a Smile is proud of the progress made in advancing its charitable objectives. Through continued support for Islamic centres, educational initiatives and community development, the charity has strengthened communities and positively impacted many lives across the United Kingdom.

Looking ahead, we remain committed to expanding our reach, increasing our impact and working collaboratively to build stronger, more resilient communities founded upon faith, compassion and service.

These achievements would not have been possible without the generosity of our donors, the dedication of our volunteers and the support of our partners. We extend our sincere thanks to everyone who has contributed to our work and look forward to continuing this important mission in the year ahead.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

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Deliver a Smile

Trustees' Report (continued)

For The Year Ended 31 October 2025

Reference and Administrative Details

Trustees

Mr H Saleem

Mr M H Al Yafeai (appointed 26/03/2025)

Mr S Arshad

Mr S Taj

Charity Number

1187840

Company Number

11610802

Registered Office

436 Coventry Road

Small Heath

Birmingham

West Midlands

B10 0UG

Independent Examiner

Faheem Ghumra FCCA

JABR

Chartered Certified Accountants

376 Walsall Road
Birmingham
B42 2LX

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Deliver a Smile

Trustees' Report (continued)

For The Year Ended 31 October 2025

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 H Saleem

Trustee

27 August 2026

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Deliver a Smile

Independent Examiner's Report to the Trustees of Deliver a Smile

For The Year Ended 31 October 2025

Independent Examiner's Report to the Trustees of Deliver a Smile

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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Faheem Ghumra FCCA

27 August 2026

JABR

Chartered Certified Accountants

376 Walsall Road
Birmingham
B42 2LX

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Deliver a Smile

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 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	687,528	689,100
Charitable activities	4	1,349	57,394

		688,877	746,494

EXPENDITURE ON:
Charitable activities	6	(575,783 )	(351,501 )

NET INCOME		113,094	394,993


NET MOVEMENT IN FUNDS		113,094	396,560
RECONCILIATION OF FUNDS:
Total funds brought forward		2,847,215	2,450,655

TOTAL FUNDS CARRIED FORWARD	17	2,960,309	2,847,215

The notes on pages 7 to 12 form part of these financial statements.

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Balance Sheet

As At 31 October 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	12	16,150	-
Investment Properties	13	2,618,727	2,401,127
Investments	14	75,000	-

		2,709,877	2,401,127
CURRENT ASSETS
Debtors	15	58,200	36,837
Cash at bank and in hand		338,480	410,185

		396,680	447,022
Creditors: Amounts Falling Due Within One Year	16	(146,248 )	(934 )

NET CURRENT ASSETS (LIABILITIES)		250,432	446,088

TOTAL ASSETS LESS CURRENT LIABILITIES		2,960,309	2,847,215

NET ASSETS		2,960,309	2,847,215

FUNDS OF THE CHARITY
Unrestricted Funds		2,960,309	2,847,215

TOTAL FUNDS	17	2,960,309	2,847,215

For the year ending 31 October 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 H Saleem

Trustee

27 August 2026

The notes on pages 7 to 12 form part of these financial statements.

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Deliver a Smile

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Deliver a Smile is a company limited by guarantee, incorporated in England & Wales, registered number 11610802 and registered charity number 1187840 . The registered office is 436 Coventry Road, Small Heath, Birmingham, West Midlands, B10 0UG.

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

Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

2.3. Resources Expended

Liabilities are recognised as soon as there is a legal or constructive obligation commiting the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and thoe costs of an indirect nature necessary to support them.

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:

Motor Vehicles

15% Reducing Balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.

2.6. 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	687,528	689,100

4. Income from Charitable Activities

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Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

	2025	2024
	Unrestricted funds £	Unrestricted funds £
The Advancement of the Islamic Faith	1,349	57,394

5. Net Income/(Expenditure)

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

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	2,850	-

6. Analysis of Expenditure

			2025
	Grant funding of activities (see note 7 )	Support costs (see note 8 )	Total
	£	£	£
The Advancement of the Islamic Faith	512,940	62,843	575,783

			2024
	Grant funding of activities (see note 7 )	Support costs (see note 8 )	Total
	£	£	£
The Advancement of the Islamic Faith	329,120	22,381	351,501

7. Grants Payable

	2025	2024
	Grants to	Grants to
	Institutions	Institutions
	£	£
The Advancement of the Islamic Faith	512,940	329,120

Grants paid to institutions, included above, are as follows:

	2025	2024
	£	£
Newcastle Central Mosque	336,040	-
Aberdeen Mosque and Islamic Centre (AMIC)	110,000	-
BD5 Masjid	48,900	-
Others	18,000	-

	512,940	-

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Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Support Costs

	2025
	The Advancement of the Islamic Faith
	£
Employee costs	25,741
General administration	30,071
Depreciation	2,850
Governance costs	4,181

	62,843

	2024
	The Advancement of the Islamic Faith
	£
General administration	21,447
Governance costs	934

	22,381

9. Staff Costs

Staff costs were as follows:

	2025	2024 as restated
	£	£
Wages and salaries	4,936	-

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

10. Average Number of Employees

Average number of employees during the year was: 1 (2024: NIL)

11. Prior Period Adjustment

During the preparation of these Finanical Statements the trustees have identified that previos balances held in Unrestricted Funds had been misrepresented. Funds previously held as Restricted have now been restated as Unrestricted. Further, income previously held as deffered income has now been recognised in the Statement of Financial Activities in the year of receipt.

As a result, a prior period adjustment has been made to correct this material error. Comparative figures for the prior year have been restated retrospectively. The effect of the restatement on the Financial Statements for the comparative period ended 31 October 2024 is as follows:

Statement of Financial Activities Impact:

Incoming Resources increased by £397,861, leading to a increase in Net Income of £397,861.

Balance Sheet Impact:

Deferred Income decreased by £447,022, with a corresponding increase in Charitable Funds of £447,022 as at 31 October 2024.

The opening reserves at 1 November 2024 have also been restated by £49,161 to reflect the cumulative impact of the error prior to the comparative period.

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Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 November 2024	-
Additions	19,000

As at 31 October 2025	19,000

Depreciation
As at 1 November 2024	-
Provided during the period	2,850

As at 31 October 2025	2,850

Net Book Value
As at 31 October 2025	16,150

As at 1 November 2024	-

13. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	2,401,127
Additions	217,600

As at 31 October 2025	2,618,727

14. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2024	-
Additions	75,000

As at 31 October 2025	75,000

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	75,000

As at 1 November 2024	-

Associates

Details of the charitable company's associates as at 31 October 2025 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct holding	Indirect holding
Yasmina Cafe Ltd	Union Chambers, NE1 5JE	Ordinary	25.00%	-

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Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

15. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	58,200	36,837

16. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	100,314	-
Other creditors	45,000	-
Accruals and deferred income	934	934

	146,248	934

17. Movement in Funds

	As at 1 November 2024	Income	Expenditure	As at 31 October 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	2,847,215	688,877	(575,783 )	2,960,309


Total funds	2,847,215	688,877	(575,783 )	2,960,309

	As at 1 November 2023	Income	Expenditure	Transfers	As at 31 October 2024
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	2,450,655	746,494	(351,501 )	1,567	2,847,215


Total funds	2,450,655	746,494	(351,501 )	1,567	2,847,215

18. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

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

	2025	2024
	£	£
Travel	5,309	-

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Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Number of trustees reimbursed for expenses during the year was 1 (2024: 0)

19. Related Party Disclosures

During the year the charity paid HSSB Consultants Ltd £8,231 for consultancy work related to the direct delivery of charitable activities. The trustee of the charity Mr Humayun Saleem is a director of HSSB Consultants Ltd.

20. 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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