REGISTERED COMPANY NUMBER: 16268003 (England and Wales)

REGISTERED CHARITY NUMBER: 1215609

Report of the Trustees and

Unaudited Financial Statements

for the Period 21 February 2025 to 28 February 2026

for

Qard Al-Hasan Ltd

Page

Report of the Trustees

1

Statement of Financial Activities

2

Balance Sheet

3

Notes to the Financial Statements

4

to

5

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 21 February 2025 to 28 February 2026. The trustees have adopted the provisions of 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).

INCORPORATION

The charitable company was incorporated on 21 February 2025 .

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

16268003 (England and Wales)

Registered Charity number

1215609

Registered office

2nd Floor The Old Courthouse

Hughenden Road

High Wycombe

Buckinghamshire

HP13 5DT

Trustees

Mrs A Akhtar Director (appointed 5.6.25) (resigned 22.10.25)

U Akhtar Director (appointed 5.6.25)

N Akhtar Director (appointed 21.2.25)

M Q Shiraz Director (appointed 22.10.25)

K Tanvir Director (appointed 22.10.25)

Company Secretary

Approved by order of the board of trustees on 5 November 2026 and signed on its behalf by:

N Akhtar - Trustee

Unrestricted

fund

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

7,450

EXPENDITURE ON

Raising funds

2

20

NET INCOME

7,430

TOTAL FUNDS CARRIED FORWARD

7,430

Unrestricted

fund

Notes

£

CURRENT ASSETS

Cash at bank

7,430

NET CURRENT ASSETS

7,430

TOTAL ASSETS LESS CURRENT LIABILITIES

7,430

NET ASSETS

7,430

FUNDS

4

Unrestricted funds

7,430

TOTAL FUNDS

7,430

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 5 November 2026 and were signed on its behalf by:

N Akhtar - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income

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.

Expenditure

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	RAISING FUNDS

Raising donations and legacies

£

Support costs

20

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 28 February 2026.

Trustees' expenses

There were no trustees' expenses paid for the period ended 28 February 2026.

4.	MOVEMENT IN FUNDS

Net

movement

At

in funds

28.2.26

£

£

Unrestricted funds

General fund

7,430

7,430

TOTAL FUNDS

7,430

7,430

Net movement in funds included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

7,450

(20

)

7,430

TOTAL FUNDS

7,450

(20

)

7,430

5.	RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 28 February 2026.