**CHARITY REGISTRATION NUMBER: 1042630** 

## **Luton Islamic Centre** 

## **Unaudited Financial Statements** 

## **5 April 2025** 

## **Luton Islamic Centre** 

## **Financial Statements** 

## **Year ended 5 April 2025** 

||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**16**|
|Notes to the detailed statement of financial activities|**18**|



## **Luton Islamic Centre** 

## **Trustees' Annual Report** 

## **Year ended 5 April 2025** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 5 April 2025. 

## **Reference and administrative details** 

**Registered charity name** Luton Islamic Centre **Charity registration number** 1042630 **Principal office** 116 Bury Park Road Luton Bedfordshire LU1 1HE 

## **The trustees** 

Dr Farasat Latif Mr Bassam Ali Khalil Abu Haj Dr Mohammad Sayeid Al-Jamee **Independent examiner** Durrani & Co 72 Cardigan Street Luton Bedfordshire LU1 1RR 

## **Structure, governance and management** 

The constitution provides for a minimum of three trustees. Where there is a requirement for new trustees, these would be identified and appointed by the remaining trustees, subject to the approval by AGM. The chair of the trustees is responsible for the induction of any new trustee which involves awareness of a trustee's responsibility, the governing document, administrative procedures, the history and philosophical approach of the charity. The trustees have taken steps to identify major risks to which the charity is exposed and systems have been established to mitigate those risks. 

## **Objectives and activities** 

On constitution, the Charity's objective was to educate members and non-members of the Islamic faith to bring about the cohesion and togetherness of the local Luton community. The charity began with an initial donation. Both the initial donation and subsequent donations since have been under the terms which allow the trustees to either retain the amounts as capital or to spend them. 

The objectives of the charity include; 

To advance the Islamic faith for the public benefit including through religious worship, religious education, and the collection and distribution of Zakat. 

**1** 

## **Luton Islamic Centre** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **Achievements and performance** 

During the reporting period, the charity continued to deliver its core charitable activities in line with its objects, with a focus on religious education, community support, and accessible services for beneficiaries. 

## 1. Service Improvements and Facilities 

- Launched the Mawaqit prayer timetable system and installed a digital information screen to 

- …….support accurate communication with attendees. 

- Completed the construction of a guest room to accommodate visiting teachers and community 

- …….guests. 

- Continued to facilitate regular monthly nikkahs for members of the community. 

## 2. Educational and Religious Activities 

A structured programme of teaching and support was maintained throughout the year, including: 

## Weekly classes: 

- Riyad Al-salihin 

- Tajwid classes for sisters 

- Tajwid classes for brothers 

- Sisters' Revert Support Group 

## Monthly classes: 

- Bangla-language sessions 

- Daily activities: 

- Darul Qur'an classes for children 

- Periodic programmes: 

- Saturday lessons for children with Dr Sayeid (scheduled to resume in May under a new teacher) 

- A 12-week tajwid course delivered by Ustadh Abdullah 

The charity also delivered structured teaching of key Islamic texts, including: 

- Prophets' Sirah (Ustadh Aqeel) 

- Six-part series on the life of Abu Bakr al-Siddiq (Ustadh Aqeel) 

- al-Qaqaid al-Arba', Usul al-Thalathah, Usul al-Sittah, Kashf al-Shubuhat, and selected ..chapters from Masa'il al-Jahiliyyah (Ustadh Ariff) 

## 3. Workshops, Courses, and Public Events 

The charity hosted a range of workshops and seminars, including: 

- Two Level 5 hijamah workshops for both brothers and sisters 

- December seminar: The Prophet's Farewell Advice delivered by Sh. Abdullah Shurykha and ..Sh. Farhan Shimmeery 

- Seminar on The Life and Da'wah of Shaykh al-Albani with Dr Asim al-Qaryooti 

- Dhul-Hijjah seminar: The Life of Prophet Ibrahim (AS) 

**2** 

## **Luton Islamic Centre** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 5 April 2025** 

4. Accessibility and Inclusion 

   - The organisation remains one of the few masjids in Luton with dedicated facilities for sisters. 

   - All activities were delivered in English, ensuring accessibility for a wide range of beneficiaries across the community. 

## **Financial review** 

The net incoming resources for the year was a gain of £12,756. At the end of the financial year the reserves were £548,188 of unrestricted funds and £47,538 of restricted funds. 

The adequacy of the reserves policy is reviewed annually. The trustees are satisfied that reserves are presently more than adequate to meet future expenditure. 

No matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly affect the operations of the charity, the results of these operations or the state of affairs of the charity in the financial year subsequent to the financial year ended 5th April 2025. 

## **Plans for future periods** 

The trustees intend to continue to provide relief in a similar capacity as before. 

The trustees' annual report was approved on 5 December 2025 and signed on behalf of the board of trustees by: 

Dr Farasat Latif Trustee 

**3** 

## **Luton Islamic Centre** 

## **Independent Examiner's Report to the Trustees of Luton Islamic Centre** 

## **Year ended 5 April 2025** 

I report to the trustees on my examination of the financial statements of Luton Islamic Centre ('the charity') for the year ended 5 April 2025. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements 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. 

Durrani & Co Independent Examiner 

72 Cardigan Street Luton Bedfordshire LU1 1RR 

**4** 

## **Luton Islamic Centre** 

## **Statement of Financial Activities** 

## **Year ended 5 April 2025** 

||||**2025**||2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|182,876|18,490|201,366|220,970|
|Investment income|**5**|15,857|–|15,857|20,455|
|||`─────────`|`────────`|`─────────`|`─────────`|
|**Total income**||198,733|18,490|217,223|241,425|
|||`═════════`|`════════`|`═════════`|`═════════`|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and||||||
|legacies|**6**|2,785|–|2,785|5,571|
|Expenditure on charitable activities|**7,8**|177,458|24,224|201,682|166,899|
|||`─────────`|`────────`|`─────────`|`─────────`|
|**Total expenditure**||180,243|24,224|204,467|172,470|
|||`═════════`|`════════`|`═════════`|`═════════`|
|||`─────────`|`────────`|`─────────`|`─────────`|
|**Net income and net movement in**|**funds**|18,490|(5,734)|12,756|68,955|
|||`═════════`|`════════`|`═════════`|`═════════`|
|**Reconciliation of funds**||||||
|Total funds brought forward||1,603,306|53,272|1,656,578|514,015|
|||`────────────`|`────────`|`────────────`|`─────────`|
|**Total funds carried forward**||1,621,796|47,538|1,669,334|582,970|
|||`════════════`|`════════`|`════════════`|`═════════`|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 7 to 14 form part of these financial statements.** 

**5** 

## **Luton Islamic Centre** 

## **Statement of Financial Position** 

## **5 April 2025** 

|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**13**|1,275,136|1,277,670|
|**Current assets**||||
|Debtors|**14**|5,009|26,517|
|Cash at bank and in hand||391,304|355,146|
|||─────────|─────────|
|||396,313|381,663|
|**Creditors: amounts falling due within one year**|**15**|2,115|2,755|
|||─────────|─────────|
|**Net current assets**||394,198|378,908|
|||────────────|────────────|
|**Total assets less current liabilities**||1,669,334|1,656,578|
|||────────────|────────────|
|**Net assets**||1,669,334|1,656,578|
|||════════════|════════════|
|**Funds of the charity**||||
|Restricted funds||47,538|53,272|
|Unrestricted funds:||||
|Revaluation reserve||1,073,608|1,073,608|
|Other unrestricted income funds||548,188|529,698|
|||────────────|────────────|
|**Total unrestricted funds**||1,621,796|1,603,306|
|||────────────|────────────|
|**Total charity funds**|**16**|1,669,334<br>════════════|1,656,578<br>════════════|



These financial statements were approved by the board of trustees and authorised for issue on 5 December 2025, and are signed on behalf of the board by: 

Dr Farasat Latif Trustee 

**The notes on pages 7 to 14 form part of these financial statements.** 

**6** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** 

## **Year ended 5 April 2025** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 116 Bury Park Road, Luton, Bedfordshire, LU1 1HE. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Disclosure exemptions** 

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: 

(a) No cash flow statement has been presented for the company. 

(b) Disclosures in respect of financial instruments have not been presented. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

**7** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

**8** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Tangible assets** 

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities.  A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

Fixtures and fittings - 20% reducing balance 

## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

**9** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Impairment of fixed assets** _**(continued)**_ 

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. 

## **4. Donations and legacies** 

||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|**Donations**||||
|Donations|158,054|1,440|159,494|
|Dural quran|24,822|–|24,822|
|Fidyah|–|223|223|
|Zakat|–|3,919|3,919|
|Zakat ul fitr|–|12,908|12,908|
||`─────────`|`────────`|`─────────`|
||182,876|18,490|201,366|
||`═════════`|`════════`|`═════════`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|**Donations**||||
|Donations|159,840|61,130|220,970|
|Dural quran|–|–|–|
|Fidyah|–|–|–|
|Zakat|–|–|–|
|Zakat ul fitr|–|–|–|
||`─────────`|`────────`|`─────────`|
||159,840|61,130|220,970|
||`═════════`|`════════`|`═════════`|



## **5. Investment income** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Income from investment properties|15,420|15,420|20,455|20,455|
|Bank receivable type 1|437|437|–|–|
||`────────`|`────────`|`────────`|`────────`|
||15,857|15,857|20,455|20,455|
||`════════`|`════════`|`════════`|`════════`|



**10** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **6. Costs of raising donations and legacies** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Costs of raising donations and legacies|||||
|- Donations|2,785|2,785|5,571|5,571|
||`═══════`|`═══════`|`═══════`|`═══════`|



## **7. Expenditure on charitable activities by fund type** 

||||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
||||Funds|Funds|**2025**|
||||£|£|**£**|
||Activity type 1||–|24,224|24,225|
||Support costs||177,458|–|177,457|
||||`─────────`|`────────`|`─────────`|
||||177,458|24,224|201,682|
||||`═════════`|`════════`|`═════════`|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2024|
||||£|£|£|
||Activity type 1||–|21,191|21,191|
||Support costs||145,708|–|145,708|
||||`─────────`|`────────`|`─────────`|
||||145,708|21,191|166,899|
||||`═════════`|`════════`|`═════════`|
|**8.**|**Expenditure on charitable activities by activity type**|||||
|||Activities||||
|||undertaken||**Total funds**|Total fund|
|||directly Support costs||**2025**|2024|
|||£|£|**£**|£|
||Activity type 1|24,225|–|24,225|21,191|
||Governance costs|–|176,945|176,945|145,359|
|||`────────`|`─────────`|`─────────`|`─────────`|
|||24,225|176,945|201,170|166,550|
|||`════════`|`═════════`|`═════════`|`═════════`|
|**9.**|**Net income**|||||
||Net income is stated after charging/(crediting):|||||
|||||**2025**|2024|
|||||**£**|£|
||Depreciation of tangible fixed assets|||2,534|3,168|
|||||`═══════`|`═══════`|
|**10.**|**Independent examination fees**|||||
|||||**2025**|2024|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||1,525<br>`═══════`|1,445<br>`═══════`|



## **11. Staff costs** 

**11** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **11. Staff costs** _**(continued)**_ 

The average head count of employees during the year was 6 (2024: 8). 

No employee received employee benefits of more than £60,000 during the year (2024: Nil). 

## **12. Trustee remuneration and expenses** 

Bassam Ali Khalil Abu Haj was remunerated £6,000 for providing lecturing and Khateeb services to the charity (2024: Nil). 

No other remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or 

No trustee expenses have been incurred. 

## **13. Tangible fixed assets** 

||Freehold|Fixtures and||
|---|---|---|---|
||property|fittings|**Total**|
||£|£|**£**|
|**Cost**||||
|**At 6 April 2024 and 5 April 2025**|1,265,000|37,332|1,302,332|
||`════════════`|`════════`|`════════════`|
|**Depreciation**||||
|At 6 April 2024|–|24,662|24,662|
|Charge for the year|–|2,534|2,534|
||`────────────`|`────────`|`────────────`|
|**At 5 April 2025**|–|27,196|27,196|
||`════════════`|`════════`|`════════════`|
|**Carrying amount**||||
|**At 5 April 2025**|1,265,000|10,136|1,275,136|
||`════════════`|`════════`|`════════════`|
|At 5 April 2024|1,265,000|12,670|1,277,670|
||`════════════`|`════════`|`════════════`|
|**Debtors**||||
|||**2025**|2024|
|||**£**|£|
|Trade debtors||–|21,517|
|Other debtors||5,009|5,000|
|||`───────`|`────────`|
|||5,009|26,517|
|||`═══════`|`════════`|
|**Creditors:** **amounts falling due within one year**||||
|||**2025**|2024|
|||**£**|£|
|Accruals and deferred income||2,115|2,215|
|Social security and other taxes||–|540|
|||`───────`|`───────`|
|||2,115|2,755|
|||`═══════`|`═══════`|



## **14. Debtors** 

## **15. Creditors: amounts falling due within one year** 

**12** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **16. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At**|
||6 April 2024|Income|Expenditure|Transfers|**5 April 2025**|
||£|£|£|£|£|
|General funds|529,698|198,733|(180,243)|–|548,188|
|Revaluation reserve|1,073,608|–|–|–|1,073,608|
||`────────────`|`─────────`|`─────────`|`────`|`────────────`|
||1,603,306|198,733|(180,243)|–|1,621,796|
||`════════════`|`═════════`|`═════════`|`════`|`════════════`|
||At||||At|
||6 April 2023|Income|Expenditure|Transfers|5 April 2024|
||£|£|£|£|£|
|General funds|500,682|180,295|(151,279)|–|529,698|
|Revaluation reserve|–|–|–|1,073,608|1,073,608|
||`─────────`|`─────────`|`─────────`|`────────────`|`────────────`|
||500,682|180,295|(151,279)|1,073,608|1,603,306|
||`═════════`|`═════════`|`═════════`|`════════════`|`════════════`|
|**Restricted funds**||||||
||At||||**At**|
||6 April 2024|Income|Expenditure|Transfers|**5 April 2025**|
||£|£|£|£|£|
|Restricted Fund 1 - desc||||||
|in a/cs|53,272|18,490|(24,224)|–|47,538|
||`════════`|`════════`|`════════`|`════`|`════════`|
||At||||At|
||6 April 2023|Income|Expenditure|Transfers|5 April 2024|
||£|£|£|£|£|
|Restricted Fund 1 - desc||||||
|in a/cs|13,333|61,130|(21,191)|–|53,272|
||`════════`|`════════`|`════════`|`════`|`════════`|
|**Analysis of net assets between funds**||||||
|||||Unrestricted|**Total Funds**|
|||||Funds|**2025**|
|||||£|**£**|
|Tangible fixed assets||||1,275,136|1,275,136|
|Current assets||||396,313|396,313|
|Creditors less than 1 year||||(2,115)|<br>(2,115)|
|||||`────────────`|`────────────`|
|**Net assets**||||1,669,334|1,669,334|
|||||`════════════`|`════════════`|
|||||Unrestricted|Total Funds|
|||||Funds|2024|
|||||£|£|
|Tangible fixed assets||||1,277,670|1,277,670|
|Current assets||||381,663|381,663|
|Creditors less than 1 year||||(2,755)|<br>(2,755)|
|||||`────────────`|`────────────`|
|**Net assets**||||1,656,578|1,656,578|
|||||`════════════`|`════════════`|



## **17. Analysis of net assets between funds** 

**13** 

## **Luton Islamic Centre** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **18. Related parties** 

The Trustees of the charity had agreed to appoint Abdullah the son of Dr Mohammad Sayeid Al-Jamee (trustee) to serve as an Imam once a week. 

**14** 

**Luton Islamic Centre** 

## **Management Information** 

## **Year ended 5 April 2025** 

**The following pages do not form part of the financial statements.** 

**15** 

## **Luton Islamic Centre** 

## **Detailed Statement of Financial Activities** 

## **Year ended 5 April 2025** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|159,494|220,970|
|Dural quran|24,822|–|
|Fidyah|223|–|
|Zakat|3,919|–|
|Zakat ul fitr|12,908|–|
||`─────────`|`─────────`|
||201,366|220,970|
||`─────────`|`─────────`|
|**Investment income**|||
|Income from investment properties|15,420|20,455|
|Bank receivable type 1|437|–|
||`────────`|`────────`|
||15,857|20,455|
||`────────`|`────────`|
||`─────────`|`─────────`|
|**Total income**|217,223|241,425|
||`═════════`|`═════════`|
|**Expenditure**|||
|**Costs of raising donations and legacies**|||
|Fundraising and events|2,785|5,571|
||`─────────`|`─────────`|
|**Expenditure on charitable activities**|||
|Direct charitable activity UK|4,085|5,345|
|Direct charitable activity international|20,140|15,846|
|Wages/salaries|65,663|65,084|
|Rent and rates|4,499|3,413|
|Light & heat|13,927|10,129|
|Cleaning, repairs & maintenance|34,522|11,070|
|Insurance|5,493|5,209|
|Lecturers, khateebs & guests costs|16,583|22,450|
|Motor/travel costs|567|5,377|
|Accountancy fees|1,525|1,445|
|Legal and other professional fees|8,700|3,761|
|Telephone & internet|765|2,029|
|Computer, website and IT|10,364|6,328|
|Depreciation|2,534|3,168|
|Printing, postage & office costs|1,363|1,572|
|Quran classes teachers & imam cover|7,510|–|
|Bookkeeping and secretarial|1,470|1,165|
|Bank & merchant charges|1,460|3,159|
|Sundry expenses|512|1,<br>49|
||`─────────`|`─────────`|
||201,682|166,899|
||`─────────`|`─────────`|
||`─────────`|`─────────`|
|**Total expenditure**|204,467|172,470|
||`═════════`|`═════════`|



**16** 

## **Luton Islamic Centre** 

## **Detailed Statement of Financial Activities** _**(continued)**_ 

## **Year ended 5 April 2025** 

## **Net income** 

|**2025**|2024|
|---|---|
|**£**|£|
|`─────────`|`─────────`|
|12,756|68,955|
|`═════════`|`═════════`|



**17** 

**18**