2025-03-31-accounts - International Islamic Link

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INTERNATIONAL ISLAMIC LINK

Charity No. 1043580

Trustee's Report and Unaudited Accounts

31 March 2025

INTERNATIONAL ISLAMIC LINK Contents

	Pages
Trustee's Annual Report	2 to 3
Independent Examiner's Report		4
Statement of Financial Activities		5
Balance Sheet		6
Notes to the Accounts	7 to	12
Detailed Statement of Financial Activities	13 to	14

Page 1

INTERNATIONAL ISLAMIC LINK Trustees Annual Report

The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1043580

Principal Office

Babul Murad Centre 852-858 Harrow Road Sudbury Middlesex HA0 2PX

Trustee

The following Trustee served during the year:

S.Z. Razavi

Trustees

Mr S Z Razavi

Dr F M H Abbas Mr S A Mehdi Mr H W Syed Mr S S Razavi Mr S Hussain Mr S G Askari Mr S V Hussain Mrs S I F Mohamed Mr M M Hasan

Accountants

Matplus Charterd Accountants 22 Watford Rd Sudbury Town Wembley HA0 3EP

OBJECTIVES AND ACTIVITIES

The Charity is governed by the constitution adopted on the 31st of December 1994.This was registered by the Charity Commission of England and Wales on the 24th of January 1995. Commission of England and Wales on the 24th of January 1995.

To promote the Religion of Islam, to relieve poverty and to advance the education of the public in the United Kingdom and overseas.

To publish, produce and to assist in the publication, production and distribution of books, literature, periodicals,journals, booklets, posters, pamphlets, films, slides and audio/visuals aids and any such other required from time to time.

To hold lectures, conferences, meetings, seminars, conventions and discussions.

To establish and assist in the establishment of any religious and secular educational and religious institutions, like libraries, study room, centres, classes, workshops and any other such institutions as appropriate.

Page 2

INTERNATIONAL ISLAMIC LINK

Trustees Annual Report

To provide for needy students and other, grants, loans and any other assistance whatsoever, for the furtherance of the above stated aims.

ACHIEVEMENTS AND PERFORMANCE

Donations are raised through contacts the trustees have with potential donors and the public.

FINANCIAL REVIEW

A review of the charity's financial position consider the performance of the charity to be satisfactory.

Donations from the public and cash raised from fund raising events continue to be the source of the Charity's general fund to meet on-going and future projects and activities. Sound financial management and generous support of volunteers continues to be the cornerstone of the charity.

PLANS FOR FUTURE PERIODS

The Trustees look forward to another year of activity with a focus on educational activity for adults and children.

With a view to grow secular courses offered by the Charity which improves the educational standing of the community in general and In line with its long term strategy the Charity continues to build its reserves and is planning to develop a purpose built centre better suited to deliver all its activities and objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 United Kingdom.

The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the board

S.Z. Razavi 4 Trustee 31 March 2025

Page 3

INTERNATIONAL ISLAMIC LINK Independent Examiners Report

Independent Examiner's Report to the trustee of INTERNATIONAL ISLAMIC LINK

I report to the charity trustee on my examination of the financial statements of INTERNATIONAL ISLAMIC LINK for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the trustee given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 financial statements to be reached.

Mr Arifali Punjani Matplus Charterd Accountants 22 Watford Rd Sudbury Town

Wembley HA0 3EP 31 March 2025

Page 4

INTERNATIONAL ISLAMIC LINK Statement of Financial Activities

for the year ended 31 March 2025

Unrestricted funds 2025 £ 245,059 60,341 135,789	Total funds 2025 £ 245,059 60,341 135,789	Total funds 2024 £ 210,592 63,835 -
441,189 120,982 261,066	441,189 120,982 261,066	274,427 103,701 197,644
382,048 -	382,048 -	301,345 -
59,141 -	59,141 -	(26,918) -
59,141	59,141	(26,918)
59,141 1,839,433	59,141 1,839,433	(26,918) 1,866,351
1,898,574	1,898,574	1,839,433

Page 5

INTERNATIONAL ISLAMIC LINK Balance Sheet

at 31 March 2025

at 31 March 2025
Charity No. 1043580	Notes	2025	2024
		£	£
Fixed assets
Tangible assets	10	2,848,917	2,849,325
		2,848,917	2,849,325
Current assets
Debtors	11	24,165	33,782
Cash at bank and in hand		45,863	19,005
		70,028	52,787
Creditors:Amount falling due within one year	12	(7,238)	(14,518)
Net current assets		62,790	38,269
Total assets less current liabilities		2,911,707	2,887,594
Creditors:Amounts falling due after more than one year	13	(1,013,133)	(1,048,161)
Net assets excluding pension asset or liability		1,898,574	1,839,433
Total net assets		1,898,574	1,839,433
The funds of the charity
Restricted funds	14
Unrestricted funds	14
General funds		1,898,574	1,839,433
		1,898,574	1,839,433
Reserves	14
Total funds		1,898,574	1,839,433

Approved by the trustees on 31 March 2025

And signed on its behalf by: fn

S.Z. Razavi Trustee

31 March 2025

Page 6

INTERNATIONAL ISLAMIC LINK Statement of Cash flows

for the year ended 31 March 2025

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Decrease in trade and other receivables (Decrease)/Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Cash flows from financing activities Repayment of borrowings Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances	2025 £ 59,141 408 (196,130) 9,617 (7,280) (134,244) 196,130 196,130 (35,028) (35,028) 26,858 19,005 45,863 45,863 45,863	2024 £ (26,918) 544 (63,835) - 7,280
		(82,929) 63,835
		63,835
		(67,189)
		(67,189)

		(86,283)
		105,288
		19,005

		19,005

		19,005

Page 7

INTERNATIONAL ISLAMIC LINK Notes to the Accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 8

INTERNATIONAL ISLAMIC LINK Notes to the Accounts

Freehold investment property

Investment properties are measured at cost at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Page 9

INTERNATIONAL ISLAMIC LINK

Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Investments Total Expenditure on: Raising funds Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations 4 Income from investments Investment income Deposit interest	Unrestricted funds 2024 £ 150,251 63,835 214,086 67,112 197,644 264,756 (50,670) (50,670) (50,670) 1,866,351 1,815,681 Unrestricted £ 52,430 192,629 245,059 Unrestricted £ 60,170 171 60,341	Restricted funds 2024 £ 60,341 - 60,341 36,589 - 36,589 23,752 23,752 23,752 - 23,752 Total 2025 £ 52,430 192,629 245,059 Total 2025 £ 60,170 171 60,341	Total funds 2024 £ 210,592 63,835
			274,427 103,701 197,644
			301,345
			(26,918)
			(26,918)
			(26,918) 1,866,351
			1,839,433
			Total 2024 £ 60,341 150,251
			210,592
			Total 2024 £ 63,355 480
			63,835

Page 10

INTERNATIONAL ISLAMIC LINK

Notes to the Accounts

5 Other income

----- Start of picture text -----
Unrestricted Total Total
2025 2024
£ £ £
-
135,789 135,789
135,789 135,789 -
----- End of picture text -----

6 Expenditure on raising funds Fundraising trading costs Religious events costs Donations to others 7 Other expenditure Bank loan and overdraft interest payable Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 8 Net income/(expenditure) before transfers This is stated after charging: Depreciation of owned fixed assets 9 Staff costs Salaries and wages Pension costs	Unrestricted £ 99,706 21,276 120,982 Unrestricted £ 96,505 55,212 27,532 408 60,231 21,178 261,066 2025 £ 408 2025 50,360 1,896 52,256	Total 2025 £ 99,706 21,276 120,982 Total 2025 £ 96,505 55,212 27,532 408 60,231 21,178 261,066	Total 2024 £ 84,798 18,903
			103,701
			Total 2024 £ 62,549 71,392 28,172 544 22,307 12,680
			197,644
			2024 £ 544 2024 67,332 3,294
			70,626

No employee received emoluments in excess of £60,000.

Page 11

INTERNATIONAL ISLAMIC LINK Notes to the Accounts

10 Tangible fixed assets

£ Cost or revaluation At 1 April 2024 2,847,692 At 31 March 2025 2,847,692 Depreciation and impairment At 1 April 2024 - Depreciation charge for the year - At 31 March 2025 - Net book values At 31 March 2025 2,847,692 At 31 March 2024 2,847,692 11 Debtors Trade debtors 12 Creditors: amounts falling due within one year Other loans Trade creditors Other creditors Accruals 13 Creditors: amounts falling due after more than one year Bank loans and overdrafts	£ 11,952 11,952 10,319 408 10,727 1,225 1,633 2025 £ 24,165 24,165 2025 £ 1,079 - 3,159 3,000 7,238 2025 £ 1,013,133 1,013,133	£ 4,508 4,508 4,508 - 4,508 - -	£ 2,864,152
			2,864,152
			14,827 408
			15,235
			2,848,917
			2,849,325
			2024 £ 33,782
			33,782
			2024 £ 1,079 7,280 3,159 3,000
			14,518
			2024 £ 1,048,161
			1,048,161

Page 12

INTERNATIONAL ISLAMIC LINK Notes to the Accounts

14 Movement in funds

Incoming resources (including other gains/losses ) £ 441,189 441,189 At 1 April 2024 £	Resources expended £ (382,048) (382,048) Unrestricted funds £ 2,848,917 62,790 (1,013,133) 1,898,574 Cash flows £	At 31 March 2025 £ 1,898,574
		1,898,574
		Total £ 2,848,917 62,790 (1,013,133)
		1,898,574
		At 31 March 2025 £
19,005	26,858	45,863
19,005 (1,079) (1,048,161) (1,049,240) (1,030,235)	26,858 - 35,028 35,028 61,886	45,863 (1,079) (1,013,133)
		(1,014,212)
		(968,349)

Page 13

INTERNATIONAL ISLAMIC LINK Notes to the Accounts

17 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

	2025	2025	2024	2024
	Land and		Land and
		Other		Other
	buildings		buildings
	£	£	£	£
Operating leases with expiry date:
*Pension commitments*
		2025		2024
		£		£
The pension cost charge to the charity
amounted to:		1,896		3,294

Page 14

INTERNATIONAL ISLAMIC LINK Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from: Donations and legacies Donations Investments Investment income Deposit interest Gift Aid Receivable Total income and endowments Expenditure on: Costs of other trading activities Religious events costs Donations to others Total of expenditure on raising funds Other expenditure Bank loan and overdraft interest payable Employee costs Salaries/wages Pension costs Staff welfare Premises costs Rates Light, heat and power Premises cleaning General administrative costs, including depreciation and amortisation Depreciation of Bank charges	Unrestricted funds 2025 £ 52,430 192,629 245,059 60,170 171 60,341 135,789 135,789 441,189 99,706 21,276 120,982 120,982 96,505 96,505 50,360 1,896 2,956 55,212 3,283 20,632 3,617 27,532 408 1,434	Total funds 2025 £ 52,430 192,629 245,059 60,170 171 60,341 135,789 135,789 441,189 99,706 21,276 120,982 120,982 96,505 96,505 50,360 1,896 2,956 55,212 3,283 20,632 3,617 27,532 408 1,434	Total funds 2024 £ 60,341 150,251
			210,592
			63,355 480
			63,835
			-
			-
			274,427 84,798 18,903
			103,701
			103,701 62,549
			62,549
			67,332 3,294 766
			71,392
			7,403 17,042 3,727
			28,172
			544 1,181

Page 15

INTERNATIONAL ISLAMIC LINK

Detailed Statement of Financial Activities

Equipment expensed Equipment leasing and hire charges Equipment repairs and maintenance General insurances Postage and couriers Software, IT support and related costs Stationery and printing Subscriptions Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	328 1,160 44,569 6,343 67 471 3,537 817 1,505 60,639 7,616 13,562 21,178 261,066 382,048 - 59,141 59,141 - 59,141 1,839,433 1,898,574	328 1,160 44,569 6,343 67 471 3,537 817 1,505 60,639 7,616 13,562 21,178 261,066 382,048 - 59,141 59,141 - 59,141 1,839,433 1,898,574	- 872 10,752 4,984 26 - 3,423 338 731
			22,851
			7,280 5,400
			12,680

			197,644
			301,345 -
			(26,918)
			(26,918) -
			(26,918)
			1,866,351
			1,839,433

Page 16