REGISTERED CHARITY NUMBER: 1041977
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 January 2025
for
Islamic Centre Upton Park
Islamic Centre Upton Park
Contents of the Financial Statements for the Year Ended 31 January 2025
| Page | ||
|---|---|---|
| Report of the Trustees | 1 | to 4 |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance Sheet | 7 | |
| Notes to the Financial Statements | 8 | to 13 |
| Detailed Statement of Financial Activities | 14 | to 15 |
Islamic Centre Upton Park
Report of the Trustees for the Year Ended 31 January 2025
The trustees present their report with the financial statements of the charity for the year ended 31 January 2025. 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).
History of the Centre
Although The Islamic Centre Upton Park was registered as a charity in 1994 the actual mosque was established over 46 years ago. The main purpose at the time was to provide a place for congregational prayer including Jummah (Friday) prayer and religious classes for Muslim children. It is recognised as one of the first Mosques in Newham. It commenced in 1974 from the property at number 72 Selwyn Road and was very popular, at that time it was attended from a wider geographical local area by attendees due to being one of the first mosques in the area. Over the years the site of the mosque has grown, with the neighbouring building at number 74 being added to the mosque and then the further addition of number 70 being secured in. The Centre is still popular today with our masjid Islamic education classes.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Centre are the enhancement of Islamic ideology in accordance with the Quran and the A-hadith in the locality that falls within the bounds of Mosque. It also aims to provide recreational facilities to the young and the elderly in the interest of social welfare with the object of improving the quality of life for such persons.
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Islamic Centre Upton Park
Report of the Trustees for the Year Ended 31 January 2025
OBJECTIVES AND ACTIVITIES Review of activities
The centre's income arises from fees and donations. The executive committee is responsible for the day to day management of financial and operational matters.
The Islamic centre Upton Park serves as a place of worship for local residents and visitors to the area. We provide daily congregational facilities and prayers five times a day, regular education classes for children and adult courses for male and female Muslim worshippers, which are focused on the Quran and an Islamic way of life. We employ two Imams who impart valuable Islamic knowledge to our congregation on society, values and keeping good relationships with your neighbours.
Our core purpose is to promote the religion of Islam. Along with the centre providing facilities for congregational prayers, education and performing marriage ceremonies (nikkah), the centre also provides a community resource for other religious, educational, social and cultural needs. We focus on the needs of the young, women, elderly and the local community in general.
The centre also works alongside other local communities for greater understanding, harmony and positive interaction to contribute to a harmonious and multicultural local neighbourhood environment.
Muslim parents who send their children to our daily evening classes are very appreciative of the religious education we provide. We have in the region of 360 students studying for two hours every weekday evening. We also provide weekend classes for adults, demand for places is high and we accommodate this as much as possible.
From the year commencing February 2025, with consultation with members, we have handed over the management and financial responsibilities of the Madrassah to IZA Academy. The logic behind this was to enhance the education provided to students. IZA have a track record of providing high level of education and we feel this decision will benefit the wider community.
The management committee meets on a regular basis to discuss and review the affairs and the business of the Centre. The board also has an Annual General Meeting in which members of the executive committee discuss all aspects of the centre with our members and the congregation in detail.
Construction Works
The Islamic centre Upton Park has been going through major Construction work which had initially commenced in December 2017. The plan also includes developing number 70 as well as number 72-74 Selwyn Road. The construction work began in December 2017. The work had been put on pause due to various factors which we have touched upon in the previous Trustees Report
Since 2023 onwards, progress has been made behind the scenes. There were many legacy matters to resolves in relation to plans, engineers, designs and contractors. There have been several redesigns required to meet regulations which required regulatory approval from an authorised body. These matters were all resolved in Q2 of 2025.
Management Committee have also appointed KL Contractors Limited to complete the works for Phase 1 which is completing the construction works at number 70 Selwyn Road. The work re commenced in Q2 2025 and has progressed at good pace and we anticipate completion of Phase 1 by Q1 2026. Management Committee have also obtained the support of an experienced project manager who is assisting with overseeing the project. The work is being reviewed at regular intervals to confirm completion against schedule of works agreed and to ensure works are being completed to a good standard. Once work has been reviewed at the various intervals, only then payments are released in line with monthly payment schedules. No significant expenditure had taken place throughout the financial year ending 31st January 2025. The majority of the expenditure has been incurred in the financial year ending 31st January 2026. More details on the total spend will be available in the 2026 Trustees report.
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Islamic Centre Upton Park
Report of the Trustees for the Year Ended 31 January 2025
OBJECTIVES AND ACTIVITIES
In terms of financing the project, we started with circa £430k in our resources prior to the commencement of the project and in the first year (2018) we received significant donations from our local community and wider donors, however this has mainly all been used. In 2019 a smaller amount of donations was received in comparison to the first year. Since the project has been halted, regular donations have continued although at lower values which has allowed a build-up of further reserves. We anticipate the cash in hand at the moment is sufficient to allow continuation of the building project however, current reserves will only allow completion of part of the project therefore there will be a fundraising taking place, to help secure funding needed to complete construction of the site in line with our published plans. The project once it re commences will be phased in to different stages to manage cash flow.
Were all of the funding is secured, our expected completion date for the remaining build and refurbishment programme is 12 months from commencement of work, however due to the current shortfall in our required funds the timescale for completion is likely to slip further into the future.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Islamic Centre Upton Park was established in 1994 by a Constitution document which sets out the aims and objectives of the Centre.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1041977
Principal address
70-74 Selwyn Road Upton Park London E13 0PY
Trustees
I Patel I Zinga R Patel
Independent Examiner
KALA ATKINSON Chartered Certified Accountants & Statutory Auditors 43 Upton Lane London E7 9PA
Management Committee Members:
Mr Yakub Patel Mr Yusuf Bhaiyah Mr Arif Master Mr Aziz Esa Mr Siraj Patel Mr Sameer Nawab Mr Yashir Nawab Mr Nasir Patel Mr Ameen Zinga Mr Sajid Nawab
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VetereCentre Upton Park
ForReport the Veurof the FinedTreetres41 Jamewey 128
Approved try onder of the honed of trustees on 28 Novevbes 2025 and cigred an ite hela by:
Tromec ZQBAL PATEL ode
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Independent Examiner's Report to the Trustees of Islamic Centre Upton Park
Independent examiner's report to the trustees of Islamic Centre Upton Park
I report to the charity trustees on my examination of the accounts of Islamic Centre Upton Park (the Trust) for the year ended 31 January 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Salim Kala
KALA ATKINSON Chartered Certified Accountants & Statutory Auditors 43 Upton Lane London E7 9PA
28 November 2025
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Islamic Centre Upton Park
Statement of Financial Activities for the Year Ended 31 January 2025
| INCOME AND ENDOWMENTS FROM Notes Donations and legacies Other trading activities 2 Total EXPENDITURE ON Raising funds 3 NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 126,377 114,661 241,038 137,552 103,486 1,703,100 1,806,586 |
Restricted fund £ - - - - - 1,932 1,932 |
31.1.25 Total 31.1.24 Total funds £ funds £ 126,377 111,894 114,661 97,528 241,038 209,422 137,552 144,652 103,486 64,770 1,705,032 1,638,330 1,808,518 1,703,100 |
|---|---|---|---|
The notes form part of these financial statements
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Islamic Centre Upton Park
Balance Sheet 31 January 2025
| FIXED ASSETS Notes Tangible assets 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 8 NET ASSETS FUNDS Unrestricted funds 11 Restricted funds TOTAL FUNDS |
31.1.25 £ 1,261,497 821 679,248 680,069 (6,048) 674,021 1,935,518 (127,000) 1,808,518 |
31.1.24 £ 1,254,507 129 601,251 601,380 (10,855) 590,525 1,845,032 (140,000) 1,705,032 1,703,100 1,932 1,705,032 |
|---|---|---|
| 1,806,586 1,932 1,808,518 |
The financial statements were approved by the Board of Trustees and authorised for issue on 28 November 2025 and were signed on its behalf by:
Trustee
The notes form part of these financial statements
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Tetainte Cate Upton Park
Halance Shoot Vi dawwary 2038
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----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|4)|1.24|4}|124|
|FINED|ANSETS|Nitea|f|f|
|Tangible|aaewta|||)|AQT|| 244,507|
|CURRENT ASSETS|
|Debtors|()|H2||24|
|Cash at bank and in hand|H79,2AK|A) 241|
|AHOOGY|OM ABO|
|CREDITORS|
|Amounts filling due within one year|7|(614K)|(10,855)|
|NET|CURRENT ASSETS|674,021|590),525|
|TOTAL ASSETS|LESS CURRENT|
|LIABILITIES|1,935,518|1,845,032|
|CREDITORS|
|Amounts|falling due afer more than one year|i|(127,000)|(140,000)|
|NET|ASSETS|| 808,518|1,703,032|
|FUNDS|l]|
|Unrestricted|finds|| 806,586|1,703,100|
|Restricted|finds|1,932|1,932|
|TOTAL FUNDS|| ,B08,518|1,705,032|
----- End of picture text -----
The financial statements were approved by the Board of Trustees and authorised for issue on 28 November 2028 and were signed on its behalf by:
-
Trustee
-
TAQGALigC MWA
The notes form part of these financial statements
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Islamic Centre Upton Park
Notes to the Financial Statements for the Year Ended 31 January 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery - 10% straight line method Fixture and Fittings - 33.33 % straight line method
Taxation
The charity is exempt from 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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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Islamic Centre Upton Park
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
2. OTHER TRADING ACTIVITIES
| Tuition Fees Membership 3. RAISING FUNDS Raising donations and legacies Staff costs Insurance Light and heat Sundries Event Costs Books and receiver Water Rates Repairs and Maintenance Student prizes Computer and IT expenses Cleaning expenses Staff training Depreciation Support costs |
31.1.25 £ 107,561 7,100 114,661 31.1.25 £ 120,369 4,107 3,992 427 519 1,138 1,251 - 388 150 - - - 5,211 137,552 |
31.1.24 £ 91,328 6,200 |
|---|---|---|
| 97,528 | ||
| 31.1.24 £ 123,679 2,236 4,346 - - 3,000 1,503 3,458 1,735 579 62 105 101 3,848 |
||
| 144,652 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.
continued...
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Islamic Centre Upton Park
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
5. TANGIBLE FIXED ASSETS
| Improvements Freehold property to property Plant and machinery COST £ £ £ At 1 February 2024 164,000 1,090,507 19,311 Additions - 6,990 - At 31 January 2025 164,000 1,097,497 19,311 DEPRECIATION At 1 February 2024 - - 19,311 Charge for year - - - At 31 January 2025 - - 19,311 NET BOOK VALUE At 31 January 2025 164,000 1,097,497 - At 31 January 2024 164,000 1,090,507 - 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Accountancy Accruals and deferred income |
Fixtures and fittings £ 39,193 - 39,193 39,193 - 39,193 - - 31.1.25 £ 821 31.1.25 £ - 2,158 800 3,090 6,048 |
Totals £ 1,313,011 6,990 |
|---|---|---|
| 1,320,001 | ||
| 58,504 - |
||
| 58,504 | ||
| 1,261,497 | ||
| 1,254,507 | ||
| 31.1.24 £ 129 31.1.24 £ 1 1,868 600 8,386 10,855 |
continued...
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Islamic Centre Upton Park
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| Other loans (see note 9) 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due in more than five years: Repayable otherwise than by instalments: Interest Free Loan - QEH 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted fund £ Fixed assets 1,261,497 Current assets 678,137 Current liabilities (6,048) Long term liabilities (127,000) 1,806,586 11. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Restricted fund £ - 1,932 - - 1,932 At 1.2.24 £ 1,703,100 1,932 1,705,032 Incoming resources £ 241,038 241,038 |
31.1.25 £ 127,000 31.1.25 £ 127,000 31.1.25 Total funds £ 1,261,497 680,069 (6,048) (127,000) 1,808,518 Net movement in funds £ 103,486 - 103,486 Resources expended £ (137,552) (137,552) |
31.1.24 £ 140,000 31.1.24 £ 140,000 31.1.24 Total funds £ 1,254,507 601,380 (10,855) (140,000) 1,640,262 At 31.1.25 £ 1,806,586 1,932 1,808,518 Movement in funds £ 103,486 103,486 |
|---|---|---|---|
continued...
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Islamic Centre Upton Park
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1.2.23 £ in funds £ Unrestricted funds General fund 1,638,330 64,770 Restricted funds Restricted Fund 1,932 - TOTAL FUNDS 1,640,262 64,770 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Resources expended £ Unrestricted funds General fund 209,422 (144,652) TOTAL FUNDS 209,422 (144,652) A current year 12 months and prior year 12 months combined position is as follows: Net movement At 1.2.23 £ in funds £ Unrestricted funds General fund 1,638,330 168,256 Restricted funds Restricted Fund 1,932 - TOTAL FUNDS 1,640,262 168,256 A current year 12 months and prior year 12 months combined net movement in funds, included in as follows: Incoming resources £ Resources expended £ Unrestricted funds General fund 450,460 (282,204) TOTAL FUNDS 450,460 (282,204) |
At 31.1.24 £ 1,703,100 1,932 1,705,032 Movement in funds £ 64,770 64,770 At 31.1.25 £ 1,806,586 1,932 1,808,518 the above are Movement in funds £ 168,256 168,256 |
|---|---|
continued...
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Islamic Centre Upton Park
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2025.
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Islamic Centre Upton Park
Detailed Statement of Financial Activities for the Year Ended 31 January 2025
| Detailed Statement of Financial Activities for the Year Ended 31 January 2025 |
||
|---|---|---|
| 31.1.25 | 31.1.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations | 126,377 | 111,894 |
| Other trading activities | 126,377 | 111,894 |
| Tuition Fees | 107,561 | 91,328 |
| Membership | 7,100 | 6,200 |
| 114,661 | 97,528 | |
| Total incoming resources | 241,038 | 209,422 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 119,555 | 123,124 |
| Pensions | 814 | 555 |
| Insurance | 4,107 | 2,236 |
| Light and heat | 3,992 | 4,346 |
| Sundries | 427 | - |
| Event Costs | 519 |
- |
| Books and receiver | 1,138 | 3,000 |
| Water Rates | 1,251 | 1,503 |
| Repairs and Maintenance | - | 3,458 |
| Student prizes | 388 | 1,735 |
| Computer and IT expenses | 150 | 579 |
| Cleaning expenses | - | 62 |
| Staff training | - | 105 |
| Fixtures and fittings | - | 101 |
| Support costs | 132,341 | 140,804 |
| Management | ||
| Telephone | 840 | 900 |
| Stationery | 985 | 985 |
| 1,825 | 1,885 | |
| Finance | ||
| Bank charges | 2,374 | 1,663 |
| Governance costs | ||
| Accountancy | 500 | 300 |
| DBS Checks | 512 | - |
This page does not form part of the statutory financial statements
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Islamic Centre Upton Park
Detailed Statement of Financial Activities for the Year Ended 31 January 2025
Total resources expended
Net income
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137,552 144,652
103,486 64,770
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This page does not form part of the statutory financial statements
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