Acorah Software Products - Accounts Production 19.4.300 false true 31 October 2024 1 November 2023 No description of principal activity true 1 November 2024 31 October 2025 31 October 2025 SC517497 Mr Syed Nasir Jaffri Mr Colin Marshall Grant SC046097 false false false false false false The prevention or relief of poverty The advancement of education The advancement of health The relief of those in need by reason of age, the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC517497 2024-10-31 SC517497 2025-10-31 SC517497 2024-11-01 2025-10-31 SC517497 frs-char:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 SC517497 frs-bus:FullAccounts 2024-11-01 2025-10-31 SC517497 frs-bus:MediumEntities 2024-11-01 2025-10-31 SC517497 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC517497 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2024-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2025-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2024-11-01 2025-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds 2025-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds 2024-11-01 2025-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2024-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2025-10-31 SC517497 frs-char:IndependentExaminationCharity 2024-11-01 2025-10-31 SC517497 frs-countries:Scotland 2024-11-01 2025-10-31 SC517497 frs-char:Trustee1 2024-11-01 2025-10-31 SC517497 frs-char:Trustee2 2024-11-01 2025-10-31 SC517497 frs-char:Activity1 2024-11-01 2025-10-31 SC517497 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-11-01 2025-10-31 SC517497 frs-char:Activity2 2024-11-01 2025-10-31 SC517497 frs-char:Activity3 2024-11-01 2025-10-31 SC517497 frs-char:Activity4 2024-11-01 2025-10-31 SC517497 frs-char:TotalUnrestrictedFunds frs-char:Activity4 2024-11-01 2025-10-31 SC517497 2023-10-31 SC517497 2024-10-31 SC517497 2023-11-01 2024-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2023-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2024-10-31 SC517497 frs-char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds 2023-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds 2024-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds 2023-11-01 2024-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2023-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 SC517497 frs-char:UnrestrictedFundsGeneral 2024-10-31 SC517497 frs-char:Activity1 2023-11-01 2024-10-31 SC517497 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2023-11-01 2024-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2023-11-01 2024-10-31 SC517497 frs-char:Activity4 2023-11-01 2024-10-31 SC517497 frs-char:TotalUnrestrictedFunds frs-char:Activity4 2023-11-01 2024-10-31 SC517497 frs-char:TotalRestrictedIncomeFunds frs-char:Activity4 2023-11-01 2024-10-31
Company registration number: SC517497
Charity registration number: SC046097
NARJIS FOUNDATION
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
NARJIS FOUNDATION
Contents
Contents
Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities (including Income and Expenditure Account) 4
Comparative Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—9
Page 1
NARJIS FOUNDATION
Company No. SC517497
Trustees' Report For The Year Ended 31 October 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
The company's objects are:
1. Prevention and relief of poverty 
2. The advancement of education 
3. The advancement of health 
4. The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage
Public Benefit
We organised number of events to generate donation and accordingly donate foods and donation on special occassion and organised gathering to help those who need most.
The trustees have given due regard to the Office of the Scottish Charity Regulator (OSCR)’s guidance on public benefit
Reference and Administrative Details
Trustees
Mr Syed Nasir Jaffri - Director
Mr Colin Marshall Grant - Director
Charity Number
SC046097
Company Number
SC517497
Registered Office
633-635 Pollokshaws Road
Glasgow
G41 2QG
Independent Examiner
Muhammad Nasir Siddique AFA MIPA
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
Page 1
Page 2
NARJIS FOUNDATION
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 Syed Nasir Jaffri
Trustee
28th August 2026
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Page 3
NARJIS FOUNDATION
Independent Examiner's Report to the Trustees of NARJIS FOUNDATION
For The Year Ended 31 October 2025
Independent Examiner's Report to the Trustees of NARJIS FOUNDATION
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 terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.
Muhammad Nasir Siddique AFA MIPA
28th August 2026
10 Allison Street
Glasgow
G42 8NN
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Page 4
NARJIS FOUNDATION
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 Total funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 - 21,178
Charitable activities:
The prevention or relief of poverty 12,014 -
12,014 21,178
EXPENDITURE ON:
Raising funds 4 (22,077 ) (8,734 )
Charitable activities: 4
The prevention or relief of poverty - (5,473 )
The relief of those in need by reason of age, the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage - (1,266 )
(22,077 ) (15,473 )
NET (EXPENDITURE)/INCOME (10,063 ) 5,705
NET MOVEMENT IN FUNDS (10,063 ) 5,705
RECONCILIATION OF FUNDS:
Total funds brought forward 15,186 9,481
TOTAL FUNDS CARRIED FORWARD 8 5,123 15,186
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
NARJIS FOUNDATION
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)
2024
Unrestricted funds Restricted funds Total funds
Notes £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 8,178 13,000 21,178
Charitable activities:
EXPENDITURE ON:
Raising funds 4 - (8,734 ) (8,734 )
Charitable activities: 4
The prevention or relief of poverty (2,473 ) (3,000 ) (5,473 )
The relief of those in need by reason of age, the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage - (1,266 ) (1,266 )
(2,473 ) (13,000 ) (15,473 )
NET INCOME 5,705 - 5,705
NET MOVEMENT IN FUNDS 5,705 - 5,705
RECONCILIATION OF FUNDS:
Total funds brought forward 9,481 - 9,481
TOTAL FUNDS CARRIED FORWARD 8 15,186 - 15,186
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Page 6
NARJIS FOUNDATION
Balance Sheet
As At 31 October 2025
Balance Sheet
2025 2024
Unrestricted funds Restricted funds Total funds Total funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 5,123 - 5,123 15,186
5,123 - 5,123 15,186
NET CURRENT ASSETS (LIABILITIES) 5,123 - 5,123 15,186
TOTAL ASSETS LESS CURRENT LIABILITIES 5,123 - 5,123 15,186
NET ASSETS 5,123 - 5,123 15,186
FUNDS OF THE CHARITY
Unrestricted Funds 5,123 15,186
TOTAL FUNDS 8 5,123 15,186
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 Syed Nasir Jaffri
Trustee
28th August 2026
The notes on pages 7 to 9 form part of these financial statements.
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NARJIS FOUNDATION
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
NARJIS FOUNDATION is a company limited by guarantee, incorporated in Scotland, registered number SC517497 and registered charity number SC046097 . The registered office is 633-635 Pollokshaws Road, Glasgow, G41 2QG.
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
Our most of the donation generate through organised different social gathering events.
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
2025
Unrestricted Restricted Total
funds funds funds
£ £ £
Donations and gifts - - -
2024
Unrestricted Restricted Total
funds funds funds
£ £ £
Donations and gifts 8,178 13,000 21,178
4. Analysis of Expenditure
2025
Support costs
(see note 5 )
£
Raising funds 22,077
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NARJIS FOUNDATION
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2024
Support costs
(see note 5 )
£
Raising funds 8,734
The prevention or relief of poverty 5,473
The relief of those in need by reason of age, the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage 1,266
15,473
5. Support Costs
2025
Raising funds
£
Employee costs 7,285
General administration 14,792
22,077
2024
Raising funds The prevention or relief of poverty The relief of those in need by reason of age, the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage Total
£ £ £ £
Employee costs 8,734 - - 8,734
General administration - 5,473 1,266 6,739
8,734 5,473 1,266 15,473
6. Staff Costs
Staff costs were as follows:
2025 2024
£ £
Wages and salaries 7,285 8,734
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
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NARJIS FOUNDATION
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Average Number of Employees
Average number of employees during the year was: 1 (2024: 2)
1 2
8. Movement in Funds
As at 1 November 2024 Income Expenditure As at 31 October 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 15,186 12,014 (22,077 ) 5,123
Total funds 15,186 12,014 (22,077 ) 5,123
As at 1 November 2023 Income Expenditure As at 31 October 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 9,481 8,178 (2,473 ) 15,186
Restricted funds
THE ROBERTSON TRUST - 2,500 (2,500) -
GCVS - 10,000 (10,000) -
THE GLASGOW CARE - 500 (500) -
Total restricted funds - 13,000 (13,000 ) -
Total funds 9,481 21,178 (15,473 ) 15,186
9. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 2024
£ £
10. Related Party Disclosures
11. 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.
Page 9