The Shah Jalal Muslim Society islamic Centre
Charity No. 1051547
Trustee's Report and Unaudited Accounts
31 March 2025
The Shah Jalal Muslim Society Islamic Centre
Contents
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|Pages|
|Trustee's|Annual|Report|02|to|03|
|Independent|Examiner's|Report|04|to|04|
|Statement|of Financial|Activities|05|to|05|
|Balance|Sheet|06|to|06|
|Notes|to the|Accounts|07|to|11|
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Page 1
The Shah Jalal Muslim Society Islamic Centre 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. 1051547
Principal Office
14-20 Spencer Street Bognor Regis PO21 1AN
Trustee
The following trustee served during the year:
Key Management Personnel
Chair Trustee Trustee Trustee Accountants
KAMAL UDDIN AHMED MOHAMMED HEERA KAMALI MOHAMMAD ABDUL MAJID (Deceased on Sep 2024) SYED MATIUR RAHMAN
Mohammad Shah & Co. LLP Bank House 209, Merton Road Wimbledon London SW19 1EE
Bankers
HSBC Bank Pic 45 High Street BognorRegis West Sussex PO21 1RU
OBJECTIVES AND ACTIVITIES
To advance the Islamic religion in West Sussex, particularly, but without prejudice to the generality of the foregoing, by the provision of a Mosque for regular worship, prayer meetings, the establishment of an Islamic library and teaching children in the Islamic faith. The charity is controlled by its governing document, a constitution adopted on 8th September 1995 and amended on 8th September 2005.
The activities undertaken at the Shajalal Muslim Society and Islamic Centre are as follows: Friday Jumma prayer
Childrens tuition in religious and cultural studies also running an Arabic Madrasha and Bangla School Taraweeh Prayer
Eid-ul-Fitr prayer.
Page 2
The Shah Jalal Muslim Society Islamic Centre
Trustees Annual Report
Eid-ul-Adha prayer.
Sob-e-borat
Lialatul Kadr
Arun District Council has approved this centre as a Masjid on September 2009.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, a constitution adopted on 8th September 1995 and amended on &th September 2005.
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 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The 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
TrusteeKAMAL uDowayfieo 19 December 2025
Page 3
The Shah Jalal Muslim Society Islamic Centre
Independent Examiners Report
Independent Examiner's Report to the trustee of The Shah Jalal Muslim Society Islamic Centre
[ report to the trustees on my examination of the financial statements of The Shah Jalal Muslim Society Islamic Centre for the year ended 31 March 20285.
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’).
| 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 | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
independent examiner's statement
| have completed my examination. | can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
¢ the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 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.
| 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.
M ohammado keonmed She9. Ce. ce? Bank House Shah & Co. LL — 209, Merton Road Wimbledon London SW19 LEE 19 December 2025
Page 4
The Shah Jalal Muslim Society Islamic Centre
Statement of Financial Activities
for the year ended 31 March 2025
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Totalfunds | Total funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Donationsand legacies | 3 | 9,237 | 9,237 | 3,269 |
| Charitable activities | 4 | 13,882 | 13,882 | 17,626 |
| Other | 5 | 5,300 | 5,300 | 4,800 |
| Total | 28,419 | 28,419 | 25,695 | |
| Expenditure on: | ||||
| Charitable activities | 6 | 5,000 | 5,000 | - |
| Other | 7 | 23,016 | 23,016 | 16,966 |
| Total | 28,016 | 28,016 | 16,966 | |
| Net gains on investments | - | - | - | |
| Net income | 403 | 403 | 8,729 | |
| Transfers between funds | - | - | - | |
| Net income before other en ince gains/{losses) |
403 | 403 | 8,729 | |
| Other gains and losses | ||||
| Net movement in funds | 403 | 403 | 8,729 | |
| Reconciliation offunds: | ||||
| Total funds brought forward | 344,226 | 344,226 | 335,497 | |
| Totalfundscarriedforward | 344,629 | 344,629 | 344,226 |
Page 5
The Shah Jalal Muslim Society Islamic Centre Balance Sheet
at 31 March 2025
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|---|---|---|---|---|---|---|---|---|
|Charity|No.|1051547|2025|2024|
|£|£|
|Fixed|assets|
|Tangible|assets|9|291,235|291,235|
|291,235|291,235|
|Current|assets|
|Debtors|10|25,000|-|
|Cash|at|bank|and|in|hand|28,794|53,791|
|53,794|53,791|
|Creditors:|Amount|falling|due|within|one year|14|(400)|(800}|
|Net|current|assets|53,394|52,991|
|Total|assets|less|current|liabilities|344,629|344,226|
|Net|assets|excluding|pension|asset|or|liability|344,629|344,226|
|Total|net assets|344,629|344,226|
|The|funds|of the|charity|
|Restricted|funds|12|
|Unrestricted|funds|12|
|General funds|344,629|344,226|
|344,629|344,226|
|Reserves|12|
|Total funds|344,629|344,226|
|Approved|by the|trustees|on|19|December|2025|
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And signed on their behalf by:
TrusteeKAMAL UDDINAgvet 19 DECEMBER 2025
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The Shah Jalal Muslim Society Islamic Centre
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 Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom 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
| Fund accounting | |
|---|---|
| Unrestricted funds | These are available for use atthe discretion ofthe trustees in furtherance ofthe |
| general objects ofthe charity. | |
| Designated funds | These are unrestricted funds earmarked bythe trustees for particular purposes. |
| Revaluation funds | These are unrestricted funds which inciude 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 orthrough |
| 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. | |
| Incomewith related | Where income has related expenditure the income and related expenditure ts |
| expenditure | reported gross in theSoFA. |
| Donations and | Voluntary income received byway ofgrants, donations and gifts is included in the |
| legacies | theSoFAwhen receivable and onlywhen the Charity has unconditional entitlement |
| to the income. | |
| Tax reclaims on | income from tax reclaims is included in theSoFA at the sametime as the |
| donations and gifts | gift/donation to which it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefittothe Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | The value ofanyvolunteer help received is not included in the accounts. |
| Investment income _ | This is included in the accountswhen receivable. |
| Gains/(losses} on | This includes any gain or loss resulting from revaluing investments to market value |
| revaluation offixed | atthe end ofthe year. |
| assets | |
| Gains/(losses} on | This includes any gain or loss on the sale ofinvestments. |
| investmentassets |
Page 7
The Shah Jalal Muslim Society Islamic Centre
Notes to the Accounts
| Expenditure | |
|---|---|
| Recognition of | Expenditure is recognised on an accruals basis. Expenditure includes anyVAT which |
| expenditure | cannot be fully recovered, and is reported as part ofthe expenditure towhich it |
| relates. | |
| Expenditure on | These comprise the costs associated with attractingvoluntary income, fundraising |
| raising funds | trading costs and investment management costs. |
| Expenditure on | These comprise the costs incurred bythe 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. | |
| Grants payable | All grant expenditure isaccounted foron an actual paid basis plus an accrual for |
| grants that have been approved bythe trustees at theend ofthe year but not yet | |
| paid. | |
| Governance costs | These include those costs associated with meetingtheconstitutional and statutory |
| requirements ofthe Charity, including any audit/independent examination fees, | |
| costs linked tothe strategic management ofthe Charity, together with a share of | |
| other administration costs. | |
| Otherexpenditure | Thesearesupportcostsnotallocatedtoaparticularactivity. |
Other expenditure
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently 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 company's cash management.
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 8
The Shah Jalal Muslim Society Islamic Centre
Notes to the Accounts
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
- 2 Statement of Financial Activities - prior year
| 2 | Statement of Financial Activities - prior yearyear | |||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2024 | 2024 | |||
| £ | £ | |||
| Income and endowments from: | ||||
| Donations and legacies | 3,269 | 3,269 | ||
| Charitable activities | 17,626 | 17,626 | ||
| Other | 4,800 | 4,800 | ||
| Total | 25,695 | ~~ 25,695 | ||
| Expenditure on: | ||||
| Other | 16,966 | 16,966 | ||
| Total | 16,966 | ~—«:16,966 | ||
| Netincome | income | 8,729 | 8,729 | |
| Net | income before other | |||
| gains/(losses) | 8,729 | 8,729 | ||
| Other gains and losses: | ||||
| Netmovement | movementinfunds | 8729 | 8729 | |
| Reconciliation offunds: | ||||
| Total funds brought forward | 335,497 | 335,497 | ||
| Totalfundscarriedforward | "344,226 | ~~ 344,226 | ||
| 3 | Incomefrom donationsand legacies | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Eid Collection | 1,820 | 1,820 | 1,280 | |
| Donation (Bank Collection) | 7,417 | 7,417 | 1,989 | |
| 4 | Incomefrom charitable activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Donation(CashCollection) | 13,882 | 13,882 | 17,626 |
Page 9
: 2
The Shah Jalal Muslim Society Islamic Centre
Notes to the Accounts
5 Other income
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Rental Income | 5,300 | 5,300 | 4,800 | |
| 6 | Expenditure on charitable activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Expenditure on charitable | ||||
| activities | ||||
| ChichesterJamia Centre | 5,000 | 5,000 | - | |
| Governance costs | ||||
| 5,000 | 5,000 | - | ||
| 7 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Employee costs | 8,825 | 8,825 | - | |
| Premises costs | 9,154 | 9,154 | 9,300 | |
| General administrative costs | 4,637 | 4,637 | 7,266 | |
| Legal and professional costs | 400 | 400 | 400 | |
| 23,016 | 23,016 | 16,966 | ||
| 8 | Staffcosts | |||
| 2025 | 2024 | |||
| Salaries andwages | 8,825 | - | ||
| 8,825 | - | |||
| No employee received emoluments in excess of£60,000. | ||||
| 9 | Tangible fixed assets | |||
| . | £ | £ | £ | |
| Cost or revaluation | ||||
| At 1 April 2024 | 291,233 | 4,131 | 295,364 | |
| At 31 March 2025 | 291,233 | 4,131 | 295,364 | |
| Ce | ||||
| Depreciation and | ||||
| impairment | ||||
| At 1 April2024 | - | 4,129 | 4,129 | |
| At31March2025 | nn +?tee | |||
| Net book values | ||||
| At 31 March 2025 | 291,233 | 2 | 291,235 | |
| At31March2024 | ~291,233, | ~~291,235 |
Page 10
The Shah Jalal Muslim Society Islamic Centre
Notes to the Accounts
10 Debtors
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Other debtors (Chichester Jamia Centre} | 25,000 | - | ||||
| 25,000 | - | |||||
| 11 | Creditors: | |||||
| amounts falling due within oneyear | ||||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Accruals | 400 | 800 | ||||
| 400 | 800 | |||||
| 12 | Movement in funds | |||||
| Incoming | ||||||
| resources | ||||||
| At1 April | (including other gains/losses |
Resources expended |
At31 March 2025 |
|||
| 2024 | } | |||||
| £ | £ | £ | ||||
| Restricted funds: | ||||||
| . | Unrestricted funds: | |||||
| Generalfunds | 344,226 | 28,419 | (28,016) | 344,629 | ||
| Total funds | 344,226 | 28,419 — |
(28,016) | 344,629 | ||
| 13 | Analysis of net assets between funds | |||||
| Unrestricted funds |
Total | |||||
| £ | £ | |||||
| Fixed assets | 291,235 | 291,235 | ||||
| Net current assets | 53,394 | 53,394 | ||||
| 344,629 | 344,629 | |||||
| 14 | Reconciliation of net debt | |||||
| At 31 | ||||||
| At 1 April | March | |||||
| 2024 | Cash flows | 2025 | ||||
| £ | £ | £ | ||||
| Cash and cash equivalents | 53,791 | (24,997) | 28,794 | |||
| §3,791 | (24,997) | 28,794 | ||||
| Netdebt | 53,791 | (24,997) | 28,794 |
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