Charity registration number.. 1038679
AL-JAMIATUL ISLAMIYAH DARUL ULOOM
LANCASHIRE UK
Annual Report artd Finan¢ial St3t¢menTS
for th¢ Y¢ar End¢d 30.4pTiI 2025
Riaz.4hmad & Co Limited
Chartered Ccrtified Acwuntartts
Lord Hou5¢
51 Lord Streei
Manchester

AL-JAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Contents (¢ontinued)
Refe￿nce and Administrative Dethils
Trustees. Report
2to3
Staiemtt2t of Trustees, k¢sponsibiliti¢s
Independent Auditors, Retx)rt
Sto7
Siatemeni of Fin3nciai A¢uvities
BaJan¢e Sheet
Notes to the Firtanci￿ Stat¢menis
IOto20

A￿JAM1ATUL ISLAMJYAH DARUL ULOOM LAIICASHIRE UK
Reference and Administratii'e Detail$
Trnstees
MT Mohammed Musa
Mr Ahmed .411 Adam Patel
Mr Abdul Rehman Yurt￿ Ghandiali
Mr ￿lphamMed Hanif Patel
Mr Iqbal Patel
Mr Mohamed Saied Maljee
Mr Zubair Musa
Mr Avub Zumla
Mr Ilyas.Molvi
1038679
Charity Registration Number
Principal OffJ¢t
Willow5 Lane
Bolton
BL3 4HF
Audiior
Riaz Ahmad & Co Limited
Chartered Certified Accountan15
Lord House
51 Lord Street
Man¢h¢*er
M3 IHE
Page I

ALUAMIATUL ISLAMIYAH DARiiL ULOOM LANCASHIRE UK
Trustees, Report
The trustees present the annual r¢port together with thc fina￿1￿1 statements artd audilor5' report of th¢ ¢harity for the
ended 30 April 2025.
Objectives And #etivities
Public benef
The charitv n￿$ the Al Jamiah Al 151amiyah. an inoependent Mu51irn boardirtg $¢hi)ol which is registered the
D¢partmeni for Edu¢3tion and Ski115 and is subject io compliance insP¢rtions by OFSTED. e provise faith based
educaiiort for I l years old artd over. The edu¢atEort follow5 and cotnplie5 WithNationai Currirulum.
Tht trustees ¢onfirni that they have complied with the requir¢mertts ofs¢ction L7 ofthe Chariiies Act 2011 to have
due regard to the pyblir benefit guidanc¢ published by the Charity Commission for England and Wales.
Structiire* governance attd mAnageiii¢nt
.P+alure ofgovertting dotuftievi
Th¢ Chxrity. is ¢onsiiiut¢d under a TnLS1 Deed an unincorpoTaied ctsmpany and 1$ r¢gstered with the Charity
Commission. It j5 8overned by its ¢oThsiiilliion and rule5 and re8ulation5 of the Charity Commission {sorpl.
FiDaDcial instTumeDts
Objertll'￿ andpolici
Th¢ charity's aCtJ%'ities expose it th a number of fLnan¢iaJ risks including Credit risk cash flow risk and liquidity rÉsk.
I'he use of finailcial derivatsves ]* governed b), the charity's policies approved by the board of trltsiees. which
provide written principles on th¢ use of fllwJci31 derivatives to manage thes¢ risks. The chariry does IJOL use
derivativ¢ fJnwJ¢ial in$tnJments for speculative purp05¢S.
Coshjlow rtsk
The charity's ￿tiVItIeS expose it prImarily to the financial risks of changes in foreign currency exchange rale5 and
interest rdtes. The charity uses foreign exchange forward contra¢ts aad interr5l rate swap (ontrarts to h¢dg¢ these
e.xposures.
Intere51 bcaring asset$ and liabilities are held at fixed rate to ensure certainty tsf ¢ash t10￿.
Credit risk
The charity's principal fiDan¢i?l assets are bznk bala￿¢$ and cash. trade snd other receivables, and inv¢sttnents.
The chaTSty'5 credit risk is primarily attributsble to its trade Teceivables. Th¢ amounts prtsent¢d in the balan¢¢ $heet
are net of allowan¢es lor doubtful receivables. An allowanc¢ for impairment 15 Thade wthere ihcr¢ i5 an identified
loss eveni which, based on previous experience. 15 evid¢nce of 2 r¢du¢iiort irt the recoverability of the Gash flow5.
The credit risk on liquid funds and d¢Fsvative fjnancial instrutnen15 &$ limited becaus¢ the counterparties are bank5
with high cr¢dit-ratirt8S &8signed by intern74tioJal ¢redii-rating agertcies.
The Charity has no si8nificant coocentration of credit risk. wtth exp05UTe spread over a 18t8e numb¢r of
counterpanie5 and cu51omeTS.
Pag¢ 2

ALJAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Tru5t¢¢$' Report (continued)
LiqtsidiEJ' risk
In order 10 maintain liquidiry to ensure that sutYi¢ient funds are al'ailable for ongoing operations and fvture
development5. the charity uses a mixttve of long.t¢mi and short-t¢mi debt fmance.
Further details rcgarding liquidity risk can be found in thc Statement of accounting poli¢ses in the financial
sthtrments.
Di5tlosure of infonngtioD to *uditor
Ea¢h tsijstee taken st¢ps that they ought to hav¢ takeft as a trusl¢¢ in order to make themsel￿'t$ aware of any
relevani audit infomialion and ro establish that the charity's auditor is of that inforrnation. The irusi¢es
Confirm ihat thue is no relevant inforniation that they know of8nd of which ih¢y know the auditor is un3Wate.
The annual report was approv
the sru5tees of ihe charity on 17 July 2026 and sign¢d on it5 btbalf by..
IT Ahmed Ali Adam Patel
Trustee
Page 3

AL-JAMIATUL ISLAMIYAH DARUL UL00￿1 LANCASHIRE UK
Statement of Tru5tees' Responsibilities
The trusiees ar¢ responsible for preparing the trustees. repon and the financial staternents in accordance the
nited Kingdom Ac¢ouDting SLandards (United Kingdom Generally Aec¢pted A¢¢ountin8 Practice) and applicable
law and Kgulaiions.
The law applicable to ch8rities requires the trustees to prepare financial statements for ea¢h finanrjal year Mhi¢h
giv¢ 2 In￿ and fair view of the stsie of affairs of th¢ charity and of the incomjng r¢sourc¢s and application of
resources of the ¢harity' for that period. In preparing these financial sr2t¢ments, the trn5tees are required to-.
5¢1¢ct suitable accountsng polieies and then apply them con515tently'
obsejwe the rnethods and principle5 in the Charities SORP:
rnake judgements and ¢stimates that ar¢ r¢asonablc and prudertt.
State whether applicable accounting standards have b¢¢n followed, subject to any nlateriai deparrures disclosed
and explained in the finanrial ststements., and
prepare th¢ financial 5wements on the going Concern b￿1$ unless it L5 itlappropriate to presume tbat the clwity
will continue in busitt¢ss.
The truste¢s are responsibl¢ for keeping proper accounting records thar disclose with reasonable accurac>' ar any
lime th¢ finaJLcial position of the rharity and enable them to ensure thai the financial 5thremen15 comply w2th th¢
Charsti¢s Art 201 I, the CharLties l-4cEounts and R¢port51 Regulation$ 2008, #nd th¢ provisions of th¢ ¢onstitutiort.
The trustees aT¢ a150 r¢sponsible for safeguarding the assets of the charit>. and hence for takin8 re&sonable Steps for
the preventiort and dtheciion of frgud and other irre8ulariiies.
The trus￿¢$ arc responsible for the maintenance and inie8Tity of thc corporatr and financial information irt¢luded on
the charitable compan) 5 websiic. t£Rislaiion governing the preparation and dissemination of finan¢ial ststrments
m8y differ from legisl￿10￿ in oiher jUTi5dictions.
Approv¢d bj the I￿￿te¢S of the chariry on 17 July 2026 and signed on its Ixbalf by..
•J:A f
Mr Ahmed A51 Adam Patel
Trusic¢
Pag¢ 4

ALJAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
IDdependent Auditor's Report to the Members of AL-JAMIATUL ISLAMIY AH DARUL
ULOOM LANCASHIRE UK
Opinion
I"'e have atjditcd the financial staternents of AL-JLMIATU'L ISLAMIY AH D.4RL'L ULOOM LkNCASHTRE UK
(the 'charity'l for the year ended 30 April 2025. wthich ctsmprise the Stat¢Jn¢nt of Fi1￿Cial Activities, Balance
Sheei, and Not¢5 to th¢ Financial Statements, including a STIMM￿ of significant 8¢cow)ting polici¢5. The firtan¢i81
reporting framework that has been applied in their preparation is United Kingdom Accounting Standard5,
comprising Ch8ritl¢5 SORP - FRS 102 'The Fsnancial Reporting Standard applicable in th¢ LTK and R¢publi¢ of
IT¢land' and appli¢able law (L'nited Kin8dom Generally Accep*d Accounting PwTicel.
In our opinion the financial statements..
give a true and fair vie￿. of th¢ state of the charity's affairs a5 at 30 April 2025 and of its incomin8 resources arml
application of resources. including its incorn¢ and expenditure. for the yeaT then ended.
have been properly prepared it2 accordan¢¢ with United Ktngdom Generally Accepted Ac¢ountlll8 Practice.. and
have been prepared in accordance wth Ihe Tcquiremenis of the ChaTSti¢s A¢1 2011.
B¥sis for opioion
'e ¢ondu¢ted our audit In accordance with International Stsndards on .4udiiing ILIKI {ISAs IUKII and &pplicabS¢
law. Our Tesponsibilities under th05¢ Standards are further dcscribed in the auditor Te$ponsibilitie5 for the audit of
the financial stsiements section of our report. We are independent of the rharity in accord￿Ce ￿1th the ethical
rcquiTem¢n15 that are rclevani to our audit of th¢ financial 5tatem¢ots in the L1K, includins the FRC'S Ethical
Standard. and ￿e have fulftlled our oth¢T ethical responsibilitie5 in accordanc¢ with these requirements. We believc
that the audit evidence we haN'¢ obtained is sutTicieDt and appropria￿ to prowde a basis for our opinion.
Conclustons relwting to goipg ¢tsncern
In auditing th¢ f￿ancial statements. we have ¢ODcluded that the trustees use of the going concern ba5i5 of x¢ountin8
in thc prepardtion of the flnancial statements is appmpriale.
￿￿ed on the w)Ik we have performed. we have noi identified an). materia] uncenainii¢s T¢laiing to cv¢nis or
condit50ns thai. individually or collectively. may cast significani doubt on the charity's abiliry io Continue as a going
coneern for a period of at Itast N'elve months from when the original fiThanc1￿ sratements were authorised for Issue.
Our responsibilities and the re5ponsÉbiliiies of th¢ Trustees with respect to going concern are d¢5¢ribed in the relev8Trr
se¢tions of thi5 report.
Othtr in10rn￿lIo
The tr￿letS responsible for the other fftfoTmaii0o. The other snforniaiion tompris¢s the irtfomtion included in
thc anrtval report. other than the financial ststements and our auditor's report thereon. Our opiniort on the financial
STatements does not cover the otheT infornJ&iion and, exc¢pt to the ¢xt¢nl Otherwis¢ ¢xplicitly stst¢d in our report, wc
do noi expres5 any forrn of assuranr¢ concl￿410￿ thereon.
In conn¢ction with OUT 74udit of th¢ financial 5taf¢m¢nts, our r¢5ponsibility is to read rhe other infomiaiioD and. in
doing 50, consider ￿eth¢T the other infomiation 15 Inateriall>' incortsisicnt with th¢ financial 5tatemenis or our
knowledge obiained in the audit or otherwise appears to be Materi￿1> misstated. If we identify. Such maierial
Inconsistencies or appar¢nt material misstatements. we are required to deterniin¢ wheth¢T there is a material
mi5sthtrmertt in the finan¢ial stat¢menr5 or a maierial mis51at¢Tnent of th¢ other information. If. based on the work
we have perforned. we conclude that there is 8 material misswem¢ni of this other information. we are requir¢d
report that faci.
Page 5

AL-JAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Independellt Auditor's Report to the Members of AL-JAMIATUL ISLAMIYAH DARUL
ULOOM LANCASHIRE UK (contiDu¢d)
We have nothing to report in this regard.
Igiters OD which we 4re required tts report by ex¢eptAo
In th¢ light of our knowledge artd understanding of the chariry and its environment obrai#ed in the coutse of the
audit. we have not identified material missiatemcnts in the Trustees. Report
11.'e haN'¢ nothing to report In respect of th¢ following matters where the Charities (Accounts and Rewrtl
Regulations 2008 requires us to report io you tf. in our opittion".
adequate 3¢couniitLg records have not been kept. or retun￿ adequate for our audit have not bttn received from
bran¢he5 not V15jted by us: or
the flnancial staiem¢nts are noi in 8￿ceMent with the accounting record5 and returns: or
certain disclosures of tTUStees remuneration specified by law are not made.. or
we have not received all th¢ information and explanaiions we require forour alhdit.
RespoD5ibilities of tru5tee5
explained more fully the s￿leMent of Tn]stees' R¢5pon5ibilitie5 15ei out on pa8e 41. the trnstees are
responsible for the prepardtion of ihe finan¢ial statement5 and for being ￿ll$fi¢d that they give a faiT Vlew,
and for such internal Control as the trUS￿e5 detemiine is necessary to enable the preparation of f￿anCial statements
Ihat are free from material tnisslatement, whether due to fraod or error.
In preparing the financial statements. th¢ t￿￿te¢S are responsible for assessing the charity's ability to continu¢ as a
801ng eoncern. disE105ing, as applicable. tnatters related to going wnc¢rn and using the goitjg ¢oncem basjs of
ccollnting unless the twsteey either intend to liquidate the charity or to cease operations. or have no realistic
zliernattvc bui io do so.
Auditor RespoDsibRlitits for the xudit of the fiD#ncial sistements
Our objectives are io obtain r¢a50nabl¢ asswan¢e about wheth¢r Ihe financial statemcnts a5 a whol¢ are free from
material misststemenL whethcr duc to fraud OT error, and io issue an auditor's report that includes our opinion.
Rtawnable assurance 15 a high level of assurance. but is not a gu2ta#iee that an audit conducted in 3¢¢tsrdance
ISAS ILKI m'ill always detect a nut¢riai msSStstemeTht when it exists. Misstatements cart arise from fraud or ¢Tror
and are considered material if. individually or in the agg￿gate. they could Te&%onably be expecied to Énfluence the
economic decision$ of users taken on the basis of these financial 5tat¢m¢ots.
The extertt to which our procedures are capable of d¢t¢cting Irre8ulaTitJe5, including fraud is d¢t8iled below.
Although we properly planned andperfornied an aL%dit in a¢Eordance with audiiing standard5. owing to the Inhe￿llt
limit74tion5 of 35) 3udiL the￿ i5 unavoidable risk tha( we may not hav¢ d¢tected some material mi55t8temeots in the
f￿an¢￿￿ siaiements.
A furthcr d¢%ripuon of our responsIbilities is available on the Financial Reporting Coun¢LI's website ai:
www.frc.org.uklauditOT5f¢5pon5ibiliti¢s. This descripuon forns part of ollr auditor's report.
PaBe 6

AL-JAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
IDdependellt Auditor's Report to the Memben of AL-JAMIATLL ISLAMIY AH DARUL
ULOOM LANCASHIRE UK (continued)
SE of our report
Thi5 report is made solely to the charity tnL8t¢e5. as 2 body. in x¢ordance section 144 of the Charities Aa 2011
and regulations made under sertion 154 of that Act. Our audit work has been undertaken so that ￿e might state to
Ihe tnJsLees those matters wt required ￿ state ¢0 tnJ51¢es irt an audirors, rEpon and for no other purpose. To the
Sjllest extent pernJitt¢d by Ixw, we do not a￿￿t or assume respx)nsibility' to anyone other than ihe charity #nd its
tn]5tees as a body. for our audit work.
r thLS report. or for the opinions we have fornied.
iknaz Ahmad FCCA (Senior Ststutory Auditorl
For and on behalf of Riaz Ahmad & Co Limited. Statutory Audi¢or
Lord House
5 1 Lord Streel
Man¢hester
M3 IHE
17 July 2026
Riaz Ahmad & Co Limited is eligible for app)in(ment a$ audiror of th¢ ¢harity by virtue of its eligibiliry for
appoiniment as auditor of a ¢ompany urmlcr section 1212 of the C4)mpanies Act 2006.
Page 7

AL-JAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Statement of Financial Activities for tbe Year Ended 30 April 2025
UDre5tricted
fuDd5
Totsl
2025
Note
Incorne gnd Endowments from:
Donation5 and legacies
Other income
65.580
137,947
65,580
137,947
Total income
203.527
203.527
Expenditure on:
Charitable a¢iivstits
1290,4011
1290.4011
Total ¢xp¢nditure
1290,4011
1290,4011
Net exp¢Thditure
186,874
186.8741
Net moi'emeni in filnds
{86,8741
186,8741
Recoo¢iiiAtiott of funds
Total fwids bTOU8hr forward
Toial fund5 carTi¢d forwtrd
5.293.340
5.293.?40
16
5.206.466
5.206,466
Total
2024
Llnre5tricted
fu￿d9
Intome aDd ElldowrneDts from-
Donations and legacies
Other income
49.116
134,495
49,116
134,495
Total income
18i,611
183,611
Exptndtture on.
Charitable activities
1576,557
1576.5571
Total expendiwre
1576.5571
1576.5571
Net ¢xpendirure
1392.9461
1392.946)
Net moyement in fund5
(392.9461
(392,9461
R¢oonrili¥tion of fund5
Tot￿ fund5 brought fon¥ard
5.686.286
5,686,286
Toial fimds ¢arTied forward
16
5.29),i40
5,293,i40
.411 of the charity'5 actLVlttes derive from continuillg oper*sons dLtrLng the above two period5.
The funds breakdo￿￿ for 2024 is shown in note 16.
The notes on pag¢$ 10 to 20 fortn an irttegttl part of these firsa￿l¥l siaicments.
Page 8

ALJAMIATUL ISLAMIY AH DARUL ULOOM LANCASHIRE UK
(R¢gistratioD ttumber: 1038679)
Balance Sheet as at 30 April 202S
2025
2024
Fixed gssets
Tangible assets
Investment5
3.1 ?9.570
2.052,439
i.193.438
2.04?.439
12
5.182.009
5.245.877
Current /$5ets
Debtors
Cash at batkk and in hand
13
14
8,620
49,112
45,758
45.758
57.932
Cr¢ditors: .4mounts falling due Ivitbin one year
121,iOII
110.4691
Net current a$5Èts
24.457
47.463
Net 955ets
5.206.466
5.293.i40
F￿ndS of the charity:
UDrestricted IDeom¢ fwids
L1D￿stricted funds
5,206.466
5,293,340
Totsl funds
16
5.206.466
5,29J.)40
The fthartCi81 statement5 on pages 8 w 20 were apPro￿Ed by the trustee5. and a¥thtsrised for iS$LLe on 17 July 2026
nd Signed on their behalf b).:
Ir Ahmed Ali Adam Patel
Trustee
Th¢ notes on pages l O ts) 20 forn) an iniegrnl part of these finan¢ial stsiem¢nts.
P4e9

AL￿Am1ATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Notes to the Financial Statements for the Year Ended 30 April 2025
I A¢couDting polleie5
Statement of eotypliante
The fitsancial statem¢nts have b¢en prepared in a¢cordon¢¢ th¢ second edltion of the Charities Siaiemenl of
Recomm¢nd¢d Practice issued in Iktober 2019. the Financial R¢p)rtin8 Standard applicable in the United Kingdom
and RepublÉ¢ of treland (FRS 1021 and the Cbariti¢S Act 2011.
Basi5 of prepar¥tion
.41.-JLMtA TLL ISLAMIYAH DARUL ULOOM LANCASHtRE UK meets th¢ deflniiion of a public beftefLt entity
under FRS 102. The accounts lfinancial stai¢mentsl have been prepared under the historical cost convcntion with
items re¢osni5cd a( cosi or transaction value unless otherwise slated in the relevant rtote{sl to these accounts.
Going eODcerD
The t￿le¢S ¢oHsidtr that there are no material un¢¢rtatnii¢s aboui the Charity's ability to Continue as a going
Concern.
Income and endowrntnts
Voluntary incom¢ including donations, 8tfts. legacies and grants that provide ¢or¢ fijnding or are of a gen¢ral natt
Ès recognis¢d when the eharity has eniitlemeni to the in¢om¢, Ét is probable that the in¢ome will be re¢eived aDd the
2mollnt Can be measured Mith suffjcient reliability.
Donalion5 ondlegoci
Dona(ions and leoa¢ies are recognised on a receivable basis whett arceipt is probable and the amount Can be reliably
measured.
Expenditllre
All ¢xp¢nditure is recogni5ed once there is a legal or ￿n5￿cTIVe obligation to that expenditure. tt is probable
5enlemeni is required and the amouni can be measured reliably. All costs are allocated to the appli¢3ble expenditure
headin8 that a88re8ate similar ¢osts to thai ¢ai¢gory. Where costs cannor be directly attributed to particular headings
they ILav¢ b¢¢n allocated on a basis consistent wryth th¢ use of r¢sour¢¢s. ￿7th ¢¢ntrai stsff costs ailocaied on ihe
basis of time spent. and depre¢iation ¢h3r8es allocated on th¢ portion of th¢ a$5¢t-s use. Other support costs are
allo¢ated b&s¢d on the $pread of staff costs.
Governanet eosts
These include the costs attributsble to the charity's compliance with ¢on5tiwiional Bnd staiuiory requirements,
includin8 audiL Str￿e￿e management and trustee5 meetings and reirnbur5ed exp¢n5es.
10

AL-JknMIATUL ISLAMIY AH DARUL ULOOM LANCASHIRE UK
Notes to the Financial Statements for tbe Year Ended 30 April 2025 (continued)
TY4X¥tlon
The chariry is considered to pas5 the tests set out in Paragraph I Schedule 6 of the Finance Aci 2010 and th¢rtfore it
meets the definition of & Charitsble company foT L.K corporntion tax purposes. Accordingly, the charity. 15 Potentially
exempt from raxation in respect of in¢ome or capital 88ins received within categories covered b>. Chapter 3 Part I I
of the Corporation Tax Art 20 10 OT Section 256 of the T2xation of Charg¢ablc Gains Act 1992, to the e*(ent that
such incom¢ or 8ains are applied exclu5Lvely to charitable purpos¢s.
Tangible fixed *ssets
Individual fixed assets Cosling £0.00 or more are initially recorded al Cost. le55 EXV subsequent accumulated
depreciation and subsequent a¢eumulated impaimieni losses.
DepreciiiioD and gznortisstion
Depre¢iauon is provided 00 rangible fLxed &85cts SO 05 to Wriie off the cosr or valuotioN less any estimated residual
valu¢, over their expected ￿Se￿Il economic lifc as folloms..
lttvestment prtsperties
Invesmi¢Dt properry 15 carried at fair valll¢. dersved from the current market pri¢es for comparable real esiate
dctemined annually by external Yalu¢rs. The valuers use observable market prices. adjusted if neeessary for any
differeoce in the Thature, lo¢ation or ¢ondiuon of the specifLC asset. Changes in fair valu¢ are T¢CO8nisd in profit or
loss.
Trgde debtors
TTade debrors are amounts due from customer5 for merchandise sold or services perfonned in the ordinary ¢our5e of
bustness.
Tr￿¢ debtor5 are recognised initially at lh¢ transaction price. Thw are 5ubsequenily measured ai amortistd W5E
usin8 the ¢ffeciive interest method. less provision for impairnertt. A provision for the impaiment of irade d¢biors is
estsbli5h¢d whet2 there is objective evidenc¢ thai the charity will not b¢ able to colle¢t ail amow115 due according to
(h¢ original iern$ of the rtt¢ivables.
Cash and ￿$kn equiv4lents
Cash and cash equivalents comprise cash on hand and call deposits. and OEher short-ierm highly liquid investments
that are readily ¢onveniblc to a known amount of cash and are subjeci io an insignificant risk of ¢hangc in valu¢.
Pagell

AL-JAMIATUL ISLAMtYAH DARUL ULOOM LANCASHIRE UK
Notes to the Financial Statements for the Ye¥r EDded 30 April 2025 (continued)
Borrowings
Inierest-bearitL8 borrowings are initiallv recorded at fair value, Det of transaction costs. Rnierest-be2ring borrowings
are subsequ¢DIIs" ¢arTted ai amorti$¢d ¢os¢, wsth the difference between the proceeds. net of rransaction costs, and the
amount due on redemprion being re¢ognssed as a chaTge ro the Stalemeni of Financial Activities over the period of
the releydnt borrowing.
Interest expense 15 recognlsed ott the basi$ of the effective iD¢rest method and is inrluded irt interest payable and
similaT charges.
Borrown85 are classified as curr￿1 liabilities unless the ctwity has an unconditiottal Tight to d¢f¢r settlement of the
liabiliTV for al le&si Nelve months after The reporting date.
Fund structure
Lnrestricted in¢ome fiJnd$ Mre g¢neral funds that are t4v8ilable for us¢ ar the trustees dISc￿li0n in furtherance of th¢
obje¢tiv¢s of the ¢harity.
Clossificuiio
FitJan¢i31 assets and financial liabilities are r¢cogni5¢d whet% the charity become5 a parry to the eontracwal
provTSTOrt8 of the instrument.
Fin2rtcial liabilities 2nd equity instmments Sre classified according to the substance of the Contrac￿al arrang¢m¢ntg
¢otered into. An equitv in5tnmeni 15 any conirnct that eYidenc¢s a residual ini¢rest ¢n the Assets of the charitv aft¢1
deducting all of its liabilitie5.
ReLognilion metssuremeni
All fin30cial assets and Iiabilit5es are Initially measured at trnnsa¢rion price {including transaciiort costs). excepT for
Ihose financial assets ¢13ssifJ¢d as at fair value through profit or loss, which are iniiially TneasoTed ai fair value
(which is nomaiS} the tr￿$￿¢tiOn prite excluding ipansaction cosisl. uniegs the arrdngetntni collsiiillies a fLn8neing
Iransaaion. If an arraDgement constslutes a fuwxcing iransaclion, the FuLanc581 asset or financi￿ liability is measurcd
at the PTeseni value of th¢ ￿tt￿¢ pa)In¢nts di5wunted at a market rdt¢ of inier¢si for a similar debt instrumenL
Financial &%sets and liabilitLes ¥e only offsd the statement offinJn¢ial position when. and only when there exists
a l¢gally enforceable righi to set off the r¢cogni5ed atnounts and th¢ Charit). iiitertds eith¢r io s¢ttl¢ on a nei basi5, or
EO realise the asset and s¢ttle the liability simult3neouslv.
Fina￿JaI ￿sets are der¢¢ognis¢d when and onlv wben al the ¢ontractuaJ ri8tLts to the ctth tlows from the fÉthanciaJ
assei ¢xpir¢ or ar¢ settled. bl the rharity transfers io another party sub5tsmii￿1Y all of the risks and reward5 of
othmership of th¢ financial &sset. or cl the Gharity. despiie having rerained some. bui t￿t all, Si￿￿rICant risks and
reM'ard5 of Ol￿erS￿lp, has transferred control of the ￿Se1 io ath)ther parry.
Financial liabilities or¢ der¢co￿l$ed onl). the obligation speeified in the contract is discharged. cAncelled or
¢xpir¢s.
Pa8¢ 12

ALJAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Notes to the Financial Statements for the Year Ended 30 April 2025 (Continued)
Debt tnstrmments
Debi instruments which rn¢¢i the following condilions are subsequently measured * amortised c05t using the
effective inieresi method..
lal The contractual retwn to the holder is lil a fixed amouni. (ill a posiiive fixed rate or a posiiive variable rai¢. or
liiil a combination of a positiv¢ or a negative fixed rait and a posiiive %'ariable rdic.
Ibl The contract may provid¢ for repayments of the prin¢sp￿ or the rett￿n to the holder Ibyt no¢ both) to be linked to
a single Telcvant ob$eTrable index of general priee inflation of th¢ cwrency irt which the debt it15trument is
d¢nottJinaied. provided such links are nor leveraged.
(¢1 The contract inay provide for a detemiDable variation of the return io tbe holdcr during the life ofthe instrumertl
provided that {il the rate 5atl5fJc5 Condition (al and the variation is not coniingeni on futwe ¢vcnts other than (I I
a change of a contractual variabl¢ rate," 121 to prote¢t the holder againsL credit detettoraiion of the i5suer', {31 changes
in l¢vies applied by a central baD& or arising from chang¢s irt relevant tsxjtion or law- or (ill the n¢w Tale is a market
¢ of int¢re$i and satisfies condition (al.
(dl There 15 contra¢tua] provision that ¢ould, by its t¢rms. rc5uIi itt the holder losin8 ihc pr¥ncipal amount or any
interest attributable to ihe ¢urrent period or prior periods.
{cl Contra¢wal provisions that p¢miii the issuer io prepay a debi instrumeni or perniit the hold¢T 10 Pui it back to ihc
issuer before maturlty are not contingent on future events. other than to proicri the holder 2gainst the credit
dereriorniion of the issuer or a ¢hange in Gontrol of the issuer. or to PToieci the holder OT issuer againsi ehanges in
levies applied by a ctntrai baok or arising fiY)m chang¢s in releyant taxatiotl or law.
ID Contractual provisions may pemil the ¢￿enSiOn of th¢ tern of the dcbl in5trllment. PrO￿ded thai the return to
th¢ holder and any other eonira¢ttJal provisions appli¢able during the extended iemi satlsfy th¢ conditions of
para￿aPhS la} to (¢1.
Debt instrument5 that are Classified a5 payable or rc¢¢ivable withirt one )'¢ar on initi￿ recognition and which rne¢l
th¢ above conditions are measured at the undiscounted amouni of the cash or other consideration expe¢t¢d to bt paid
or received. net of impairm¢Dt.
With th¢ exception of some hedging in5trumenis. other debi instruments DOI Me￿ing these condition5 are mca5ur¢d
ai fair value through profit or loss.
Committnertts io make and re¢¢ive 108n5 wlkieh meet the conditÉons m¢ntioned above are measurcd at cost (which
be tEiII less impainnenl.
Inycsttnertts in non.convertibl¢ preference shares and non-puttable Ordinary or preference 5haT¢S Iwh¢T¢ shares are
pllblicly traded or their fair value is r¢118bly rneasurdbl¢l are tn¢asured at fair value through profit or loss. Where fair
valu¢ catmot be m¢asur¢d reliably. investm¢nts are measured a¢ Cost less irnpaim)eni.
Investrn¢tits in subsidiaries and a550ciaies ar¢ measured ai Gost l¢ss impairnient. For invesm?ents in subsidiaTi¢S
acquired for consideration including the issu¢ of 5har¢s qualify'Jn8 for merger relief. cost is mc￿llred by reference to
the nominal valu¢ of the shares issued plus fair valye of oiher ¢onsideration. Ans premlum is igtX)TCd.
Page 13

AL-JAIIIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
otes to the Fillancial Statements for the Year Ended 30 April 2025 (continued)
Derivolivefirtanciul inFrrnmenis
The charity uses derivariv¢ financial in5trumeThis ￿ redyce exposure to foreign exchange risk and interesi Me
movements. The charIty does noi hold or issue derivative r￿Sn¢1a1 instruments for 5p¢culative purposes.
Derivaiivc5 arc initially re¢ognised at fair value at the date a d¢rivativ¢ ¢ontraci is entered into and are subsequentlv
remeasured its th¢ir fair value at each reporting dale. The resulting gasn or loss Is recognised in stat¢m¢nl of financial
acti￿ltIeS immediately unless the derivative is designated and cffective ￿ a hedgin8 instrument. in whi¢h event the
timin8 of the recognition In staiement of fujanciai activities depends on the Dature of th¢ hedge relationship.
Fair v4lueffteasuremenr
The best ¢vidence of fair value 15 3 quored pric¢ for art id¢ni1¢￿ asset in an adiv¢ tnarket. When quotcd prices are
unavailabl¢, the price of a recent transaction for an identical &ssei provides eviden¢¢ of fair value as long as there
h85 noi been a signifieani chang¢ in ¢¢onoinic circumstsnce5 or a signifLcani lapse of titt)e sKnce the transaciioll I(￿k
place. If the market is Not 4ctive and recent tran$2Ctions of an identz¢ai asset on their own are rtot 71 good esiimale of
fair valuc. the fair value is ¢5tLmated by using a waluaiion Le¢hniqu¢.
2 Income frnm donstioths •nd It#a£its
Unr¢5tri¢ted
funds
General
Total
funds
Donations and le2Acieg'.
Donatso2Js from individuals
65,580
65,580
Totki for 2025
65,580
65.580
TotAI for 2024
49,116
49,116
3 Other ltteothe
Unre5triet¢d
fun(ts
Gentr41
Tot41
rund5
Rental income
137.947
137,947
Tut#l for 2025
137.947
137.947
Total for 2024
126,373
126,373
Pag¢ 14

ALJAMIATUL ISLAMIYAH DARUL ULOOMI LANCASHIRE UK
Notes to the Financial Statements for the Year Ended 30 April 2025 {cotttinued)
4 EJp¢nditure on charitable sctivities
UDre5tTlCted
funds
Geo¢ril
Total
funds
Governance costs
290,401
290,401
Tot*1 for 2024
576,557
576,557
Tot41
esptndiiure
5 Au*lysts of governaDce and support eosts
Goverllance c05t5
Utsrestricttd
fuvds
Gtneral
Total
futsds
Staff ¢osts
Wages and salaries
Other staff cost$
Audit fee5
Audit of the fllMrt¢ial st4tem¢rtts
Other fees paid to auditors
Le8al fees
Depreciation, amortisation and oth¢r similar wsts
Other governonce costs
47,900
8,915
47.900
8.915
2,000
4,800
8.772
63.868
154.146
2.000
4,8IM
,772
6i,868
154.146
Tot21 for 2025
290,401
?90,401
Totsl for 2024
576.557
576.557
6 Net incominglovtgoing resources
tel Qulgoing resouTces for the year include..
Pa8e 15

AL-JAMIATUL IsLAl￿YAH DARUL ULOOM LANCASHIRE UK
l%ote5 to the FiDaneial Statement$ for tbe Year Ended 30 April 2025 {eontinued)
2025
2024
Audit fees
Depreciation of fixed assets
2,000
63.868
2.000
317.53 1
7 Trustees remuneratioD And expeDSes
8 Staff costs
The aggregate pa)Toll costs were ￿ follows:
2025
2024
Staff costs during th¢ Y￿r were:
ages and salaries
Other staff ¢osts
47.900
8,915
83,523
83.523
N'o employee rtteived emoluments of more thatt £60.000 duritjg the y¢ar
Page 16

AL￿A￿ATUL ISLAMIYAH DARLI, ULOOM LANCASHIRE L'K
otes to the FinaDcial Statetnents for the Year Ended 30 April 2025 (Contlllued)
9 Auditors, remvnerxtio
10 T*xgtiOD
The charity i5 3 resiste￿d charity and is thereforc exempt from taxatLOn.
I l T*nglble Axed assets
Land and
buildxtsgs
Toial
Cost
At l Ma>. 2024
4,017.136
4,Q17.136
-4t 30 April 2025
4.017.136
4.017.li6
Depreti&tLOIi
At l Maj 2024
ch￿ge for the )'ear
At 30 April 2025
823.698
63,868
823.698
63,868
887.566
887.566
Net book value
AI JO April 2025
At 30 April 2024
3.129,570
i,129,570
3.193.4i8
3.19i.438
12 Fixed asset investments
2025
2024
Investment properties
2.052.439
2,052,439
Pa8e 17

AL-JAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Note5 to the Finall¢ial Statements for the Year Ellded 30 April 2025 (coulinued)
lllvestment propertles
InvestmeDt
properties
Co$t or Valuatioo
At l May 2024
2,052.439
Provision
-4t 30.4pril 2025
iyet book v*lut
At 30 April 2025
2.052.439
-4t 30.4pril 2024
The￿ has been no valu*ion of investment property by an ind¢p¢nd¢nt valuer.
2.057.4J9
13 Debtorj
202S
2024
Other debtors
.620
14 C4$h rash equiv*kllt$
2025
2024
Cash on hatMI
Cash ai bank
10,912
34,846
49.312
45,758
49.312
15 Creditorg: *nxouDLS filling due withiD one year
2025
1024
Other i&￿tion and so¢ial security
VAT 8rani repayable
Other ¢r¢ditor5
Aceruajs
409
6.734
7.358
6.800
2.074
1,094
7,301
21.iol
10.469
Page 18

ALJAMIATUL ISLAMtYAH DARUL ULOOM LANCASHIRE UK
Note5 to the Financial Statements for the Year Ended 30 April 2025 (continued)
16 Funds
Bglance *t I
2024
Incoming
re50urce$
Re$ources
¢xp¢nded
Bal#n¢¢ 41 JO
April 2025
Unrestricted funth
General
5,293.340
203,527
1290,401
5.206,466
Baljllce at I
May 2023
Incomillg
r¢50Urte8
ReSoU￿t5
expended
Balance at 30
April 2024
Unrestricted fuDd8
G¢n¢rHJ
5,686.286
183,611
576,5571
5.293,i40
17 Anglysis of llet •ss¢ts b¢￿e¢ll ffwds
Unres¢ri¢t¢d
fwids
GeTher¥l
Total funds •t
30 April
2025
Tan8ible fjxed assets
Fixed asset investments
Current assets
Current liabilities
-1.129.570
2.052.439
45,758
21,iOII
3.129.570
2,052,439
45.758
Total net a55ets
5,206,466
fj,?06,466
UThrestrKtted
lund5
Gener*1
TotAi funds llt
30 Apr¥l
2024
Tangiblc fjxed assets
Fixcd Asset invesiments
Curreni assets
Currcnt liabilities
3.193.438
2,052.439
57.932
110,4691
3.193,438
2,052.439
57.932
110,4691
Totaj n¢t assets
5,293,340
5.293.340
P4se 19

AL-JAMIATUL ISLAMIYAH DARUL LTLOOM LANCASHIRE UK
Notes to the Financial Statements for the Year Ended 30 April 2025 {¢ODtinued)
18 ADalysls of net fuods
At 30 April
2025
At l May 2024
Cash at bank and in hand
49.312
49.312
Net debt
49,312
49.312
-4t 30 April
2024
At l May 2023
Cash ai bank and in hand
21.119
21.119
Net debt
21.119
19 RelAt¢d pArty transactions
Pag¢ 20

AL-JAMIATUL ISLAMIY AH DARUL ULOOM LANCASHIRE UK
Stgtement of Financi21 A¢tiTr ities bv fund for the Year Ended 30 April 2025
Tot#1
Total
L.nre5tricted Unrestricted
Fund5
Funits
2025
2024
Income and Endowmetsts from:
Donations and Ic8aCieS
Other in¢om¢
65.530
137,947
49.116
134.495
Tota5 income
203.527
Exp¢Dditure oa:
Charitabl¢ a¢iiviti¢s
1290,40I}
1576,5571
Totaj expenditure
1290.4011
1576.5571
Net expendityre
186,874
1592,9461
N¢t mov¢meDi in fi]nds
186.8741
(392.9461
R¢eou¢ili•tlOD of funds
Total fund5 broughi fotward
5.?93,340
5.686.286
T¢xal fiulds carried forward
5.206,466
5.293,340
This page dtres noi form pan of the staiutOFV finanGial statements.
Pa8e21

ALJAMIATUL ISLAMIYAH DARUL ULOOM LANCASHIRE UK
Detailed Statement of Finallcial Activities for the Year Ended 30 April 2025
Tot41
2r125
Total
2024
In¢ome Endowment5 from=
Donattons aDd legacies lanaly5ed below)
Other income12A41ys¢d below)
Total income
65,580
137,947
49.116
134,495
203,527
Expendittsrr ou:
ChariLabl¢ actiwiries {3nalys¢d below)
Tothl expenditUTe
Nei expenditllre
Net movement fithds
1290,4011
1576,5571
290,4011
1576.5571
86,874
392,9461
186.8741
{i92.9461
Retonckliation of futtds
Total funds brought fonwd
5.293.340
5.686.286
Total fitnds carried foTh¥ard
5.206.466
5.293.i40
This page does noi forni pan of ihc statutory financial statements.
Pag¢ 22

AL￿Am1ATUL ISLAMIYAH DARLL ULOOM LANCASHIRE UK
Detailed Statement of Fillattcial Aclivities for the Ye8r Ended 30 April 2025 (continued)
Total
2025
Tot81
2024
Donalion5 andlegacies
Appeals and donatLons
49.116
65.580
49.116
Oiher income
Rental income
Other income
137.947
126.373
8,122
137.947
134,495
Charitable aclivities
Wages and S￿arLeS
Staff training
Staff welfare
Rates
Water r￿e5
Light, heat and power
Insurance
Repairs and ren¢wals
Cleaning expenses
Telephone and fax
Books & Resources
Computer softwar¢ and mairttenance costs
Printing. posiage artd stationery
Trdde 5ubs¢riptions
Sundry expenses
Health & Safety.
Acrountso¢y fees
The audit of the charitys artnual aceounts
Consulting
SolicitOT5 f¢¢5
Bank charges
Bank inieresl payabl¢
Op¢raiing lease interest
Depreciation of freehold property
(47.9001
(5.9i81
{2,9771
124.0101
17,4961
154.7961
126.0371
117.89))
111,4001
2.1941
183,5231
146.8371
140,1401
122,6751
11641
19.6591
18901
19381
(2801
18.0391
14.5081
(7.6001
(2,0001
14.8001
12,0001
18.7721
120.1891
13601
14.1081
163,8681
1317.5311
1290,401
1576,5571
This p*8¢ doe5 fLOt fom) part of the stytutory financial $￿ements.
PABe 2.1