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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) 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) 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) 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) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
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

The Hikayati Centre

Hikayati: A groundbreaking new approach to fostering the wellbeing, resilience and life chances of orphaned children in Iraq

On the 6 th May 2023 Al – Ayn opened the doors to the Hikayati centre, a ground – breaking purpose – built new centre in Najaf, Iraq which aims to foster the wellbeing, resilience and life chances of orphaned children and young people. The centre, opened exactly 20 years after the start of the war in Iraq is a promise of hope and positivity to the children of a country which has experienced years of conflict and turmoil.

Hikayati, which translates to “My Story” is a purpose -built child-centred building located in the Adala district of Najaf. The building was conceptualised by Al-Ayn and designed by an Iraqi architect. Children and young people who come to the Hikayati centre, make use of the cutting edge recreational and educational facilities of the centre in parallel to undertaking a thorough, evidence – informed programme which has been specially designed to develop their resilience, emotional wellbeing and life-skills.

We earn the trust of our supporters by being open and honest. We strive to set the bar for exceptional transparency in our interactions, processes, and decisions.

Warm Blankets

£25 can provide an orphaned children in Afghanistan or Iraq with a warm blanket.

Donate £25

Warm Clothing for Orphaned Children

£40 can provide an orphaned child with warm clothing, including a warm coat, shoes, gloves, hat, and scarf.

Donate £40

Fuel for Heating

£65 can provide an orphaned child and their family in Afghanistan with heating resources for the winter.

Donate £65

Heating

£70 can provide an orphaned child and their family in Iraq with an electric heater.

Donate £70

Winter Kit for a family in Afghanistan

£130 can provide heating resources, a warm blanket, and warm children’s clothing for a family in Afghanistan.

Donate £130

Winter Kit for a family in Iraq

£160 can provide an electric heater, a warm blanket, and a warm carpet for an orphaned child and their family in Iraq.

Donate £160

Essential home repairs

£500 can help provide critical repairs to homes in Iraq to protect against the elements.

Donate £500

Dignified Care

We believe that every orphaned child living in poverty must be given an opportunity to thrive in spite of their difficult circumstances, not just to survive them.

That is why, alongside essential monthly financial aid, each child sponsored through Al-Ayn is given access to psychological rehabilitation, medical care, educational support, personal development, vocational training, housing and more.

We are proud to serve orphaned children. Help us provide them with dignified and comprehensive care. Join us today.

Get Involved

Wherever you may be, we are always seeking volunteers across a wide range of areas within the charity. Whether you have specialist skills you would like to share, you want to gain work experience, or you would simply like to be hands on with gifting your time, we need you.

Volunteer With Us

Al-Ayn Social Care Foundation, Unit 5 Watling Gate, 297-303 Edgware Road, Colindale, NW9 6NB