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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khums due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khums due date.
Debts owed to you that you expect to be repaid ?
Do not include this if it was accounted for in previous financial years.
In-kind possessions not used for sustenance ?
This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Financial dues ?
This includes the due of key premium (surqufliah), the due of utilizing agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Amount you utilized prior to your khums due date ?
This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)
Fungible items you utilized prior to your khums due date ?
These are fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.
Non-fungible items you utilized prior to your khums due date ?
These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to their value at point of utilization. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.
Amount you already paid with intention of Sahm Al-Imam ?
Amount you paid with the intention of Sahm Al-Imam before your khums due date.
Amount you already paid with intention of Sahm Al-Sada ?
Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?
Include all commercial debts you still owe others.
Remaining sustenance debts taken in the financial year ?
Includes debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.
Remaining sustenance debts taken in previous financial years ?
Includes debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.
Amount you own which has already been subjected to khums ?
Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.
Notes
  1. 1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
  2. 2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
  3. 3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
  4. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 5) Possessions which are not subject to khums are:
    1. a. Possessions owned through inheritance:
    2. i. Cash
    3. ii. Real Estate
    4. iii. Objects that are transferrable and the like
    5. b. Possessions owned by the wife from the dowry (mahr):
    6. i. Cash
    7. ii. Gold Jewellery
    8. iii. Home furniture and the like
    9. c. Possessions used for personal or family provisions from the profits of that financial year:
    10. i. Home residence
    11. ii. Home furniture and other household items
    12. iii. Gardens used for leisure and to personally benefit from their fruit
    13. iv. Personal or family cars
    14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
    15. d. Debts owed by others that you do not expect to be repaid.
    16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums £0

Khums Due £0

Sahm al Imam to be paid £0

Sahm al Sada to be paid £0

Email me Khums report
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Alleviating Crisis in Ghana

Did you know that every 1 in 4 children in Ghana live below the poverty line?

Al-Ayn maintains a grassroots presence in Ghana, providing assistance and resources to orphaned children and their families to alleviate the effects of poverty.

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Al-Ayn commenced its operations in Ghana in 2021, focusing on aiding orphaned children and their families by establishing sustainable services tailored to meet their essential needs.

Thanks to our generous supporters, hundreds of orphaned children in Ghana are now receiving comprehensive care.  

Empowering through dignified assistance

Our objective in Ghana mirrors our successful operations in other regions, ensuring orphaned children and their families have access to:

Financial aid

Financial aid

Our financial aid initiative eases economic hardships, providing essential resources to meet basic needs and support the children’s education and overall well-being. This support includes a monthly stipend, which is spent by the mother or guardian of the child, to ensure their essential needs are being met.

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Safe and secure housing

Safe and secure housing

We prioritise housing stability, ensuring safe and secure living conditions for orphaned children and their families. Through our housing support programme, we help families find safe accommodation and assist with rent and maintenance fees, allowing children to grow up in a secure and nurturing environment.

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Healthcare support

We ensure that orphaned children and families registered with Al-Ayn receive necessary medical care as needed. This includes health check-ups, access to specialist treatments, and emergency medical interventions, guaranteeing that every child receives quality healthcare to support their physical well-being.

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Food Support

Food Support

Our food support programmes target hunger and malnutrition, ensuring orphaned children receive the essential nourishment needed for their growth and development. We distribute food parcels and baskets to families registered with Al-Ayn, helping them meet their nutritional needs throughout the year.

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Legal Services

Legal Services

Al-Ayn helps widowed mothers acquire legal services as they navigate bureaucratic challenges in Ghana. Lack of legal documentation can prevent orphaned children from accessing education and healthcare. We help families obtain these critical documents, ensuring that every child has the legal recognition needed to secure their rights and access essential services.

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Building a better future together

Al-Ayn has launched its projects in Ghana with a focus on providing long-term support to help orphaned children and their families break free from poverty. Our efforts include providing financial aid, family assistance grants, housing support, and medical care, including services for widowed mothers.

Sponsor an orphaned child

By sponsoring a child through our programme, your monthly sponsorship contribution will provide essential financial aid, helping the child’s guardian meet their fundamental needs.

Through expert-led research, we have identified the necessary amount to lift an orphaned child above the poverty line. Your sponsorship not only helps meet the child’s immediate needs but also contributes to their long-term development and well-being, offering them a chance to break the cycle of poverty and build a brighter future.

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A Vision for Sustainability

We are dedicated to establishing sustainable and dignified services, ensuring a bright future for orphaned children and families under our care. Learn more about our work in our latest report.

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Supporting Widowed Mothers in Need

“As a mother, my biggest dream is seeing all of my daughters achieve their aspirations. I have 4 daughters… I want to see them succeed and have the future that they dream of.”

In addition to providing monthly financial aid to orphaned children, we also make sure our social care teams in Ghana assist widowed mothers and their families in obtaining necessary legal documentation and biometric certification that will support them.

These documents are essential in accessing education, healthcare services, securing employment in the future, and ensuring eligibility for government programmes.

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Trust the Process

We know how important your donations are, that’s why Al-Ayn has set up a thorough due diligence system that processes donations swiftly and efficiently. With an office in Ghana, Al-Ayn ensures your donations are optimised by distributing them to beneficiaries based on thorough needs assessments.

We also verify our processes by scholars and review donations for shariah compliance. With 18+ years of experience, your donation is in trusted hands. You will also receive updates on your donations through our newsletter and social media platforms.

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