REGISTERED CHARITY NUMBER: 1052332 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR ISLAMIC RESEARCH INSTITUTE OF GREAT BRITAIN Abbey & Co Associates I" Floor, Abbey House 270-272 Lever St Bolton Laneashire BL3 6PD ISLAMIC RESEARCH INSTITUTE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Ito5 Independent Examiner's Report Statement of Financial Acllvltles Balance Sheet Notes to the Financlal Statements 9t013 Detalled Statement of FinanelAI Aetlvllles 14 ISLAMIC RESEARCH INSTITirrE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present theRr report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Praetice applicable to charities preparing their accounts in aeeordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2015). Page I ISLAMIC RESEARCH INSTITUTE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES Objectives and aims The objects for which the Society was estsblished are to promote the Islamic faith principally through the activities of teaching, study, practice and the observance of moral discipline all within the Islamic Faith. The Trnst further aims lo provide for the growing social, educational and welfare needs of loGal youihs and of all members of the community in general. Islam - An Eternal Way of Life Islam is more than just a religion - it is a complete way of life and io follow it is to follow a definitive code of conduct. Nol only does Islamic legislation relate 10 belief and worship, but also for a Muslim, ALLAFI SWT has also divinely ordained the economic and social aspects of his or her life. Therefore. il iq imperative for a Muqlim, regardless of his place of residence, that not only does he live in accordance wilh the law of the land in which he resides, bui that he abides by the dictates of Islamic law. (Shariah law) as well. Musllm BritAln The rising Muslim population of the United Kingdom has naturally resulted in Ihe Muslims encountering many social problems, particularly on the domestic front. Furtherniore. il was ascertained that the vast majority of these problems Stemmed from ignorance to the Islamic rule5 and regulations rcgardmg ma￿lage and divorce. It was therefore decided after consultalion, to forn) a 'Council for Shariah Research, comprising of a body of Scholars. This was .8el up in early 1994 in Dewsbury. West Yorkshire, and is tirelessly continuing il.s service to the Muslim public lo the pre%enl day. In recognizing its urgent need and importance, the facts speak for themselves. to this date. over 700 ca4cs have had the benefit of having bccn given a Llear legal ruling by the Council for Shariah Research - only ALLAH SWT knows how many more have not. Tho Need for A Sharlmh Councll A Livi5 n)arriagie in Britain require.% a ii)an and a wonian lo accept each oiher in ihe preseiice of two witnesses in the Regtj.%lrar's Office, whether Ihey have coiiduLled iin l%lainic Ma￿la￿Te (Nikah) immaterial. Siniilarly. a civil divorce require% the peiilioner (hu.sband OR wile) lo Ille a divorce petition al court with the Judge finalising, the divorce with a decree ab.solute. It is worili iiolingi Ihal tlie laws of civil Ma￿lage and divorce are applicable to all re%idenls of the United Kingdom, irrespective of Iheir sex, colour, race or religious persuasion. Islamic Shariah requires a man or woman lo accept each other as husband and wife in front of two sane. mature men or one man and two ivomen. However, unlike Briiish civil law, Islam ha.s grantcd the right of Talaq lo the man with the woman being granted the right to seek Khula - both are pro¢edurc¥4 for Icnninating the Islamic marriage. In the event of the rights of the woman being abused or if she is being subjected to both physlcal and psychological abuse. then domestic lftfe becomes unbearable, and in the words of the Qur'an, 'her life hangs in the balance, (i.e., she is nciiher able to conlinue a.% a wife happily, nor 18 she able to break away and remarry). then a Qadhi (Islamic Judge), can consider the plea from a woman, and decide according to Ihe Shariah on the di55olulion of the Ma￿lage. However, in non-muslim countries, the judgemenl of a non-muslim judge is often nol binding according to Islami Shariah law and the woman still require% the judLFement of a Qadhi lo declare her marriage annulled, clearing the way for her lo legally remarry. In this instance. Ihe Scholar% have recommended Ihe establishment of Shariah Councils presided by l%lamically qualified Qadhi s to consider ihe fate of unsuccessful marriages and to declare them annulled, if necessary, after careful consideration in the light of l%lamic Shariah, thereby enabling ihe woman 10 remarry and continue with her life. Harmony with Brltish Law There is a common misconception thal to follow Shariah law meaiis that Muslims do not have to abide by British law. This is incorrect - as long as the dictates of Islamic law are nol breached, Islam advises its adherenis to follow the law of the land - and thankfully. there are no British laws oppressing Muslims and forcing them to break the command of ALLAH SWT. Page 2 Page 2 ISLAMIC RESEARCEI INSTITUTE OF GREAT BIUTAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITJES Objectives and aims Indeed, there are many similarities between English and Islamtc family law. One such example is the law relaiing to custody of the child. According lo English law, both parents who have been parties to a marriage retain parenlal responsibility of the child, unlil the child reaches majority, which in English law is the age of 18. Islamic law says the same. with the only difference being that Islamically the Child rea¢hes majority when he or she reaches the age of puberty. Another example of the faci that both legal systems share the same principles and that they can therefore co-exist is in relation to the very important issue of reconciliation. In English law, solicitors have a duty to investigate any possibility of reconciliation. by way of mediation facilities if necessary. They should be alive to the possibility that the pU￿oSe of the visit to the solicitor may not be to actually to obtain a divorce, bul to impress upon the other party to mend his ways by forcing upon him the realisation of what will happen if he does not. Similarly, when a case is broughi to the Shariah Council, after iniiially notifying boih parties that the Shariah Council is involved, both parties are invited (o attend and participaie in a meeiing where they can discuss the relevant issues and the possibility of reconciliation. There are many similarities and ways in which the two Icgal systems can co-exisl. but for the sake of brevity, we have mentioned only two. Recognltlon An important sign Ihal the work carried out by the Shariah Council is widely recognised is shown by the number of case8 that are referred lo us by women's groups and forums. Furthemlore. we are now geiiing more and more letters from 501icilors acling for parties, asking u5 to help resolve the issues of an unsuccessful marriage Islamically. and in conjunction with English divorce proceedings. Additionally, individuals with dual or foreign nalionalily are increa,singly relying on our documentation to support various Islamic matters of life al embassies and consulates of Muslim-majorily countries. Volunteers Many volunleers give up their time to help out the charity, particularly al Ihe weekends and the evenings to help with improving the supplcmcntary schoollpremises in all arcas. We are greaily indebted lo these volunteers for their commitment and support. ACHIEVEMENT AND PERFORMANCE How our activities deliver public beneflt The charily carries out a wide range of activities in pursuanc¢ of ils charitable aims. The lrnstees consider ihal these activities, summarised below, provide benefit both io those who worship al our place of worship, helped all those who Used the Sharee council for matrimonial mallers and disputes and aided the UK Muslim community with research and solutions in relation lo social problems faced by Muslims in the UK. Religious Activities Our Mosque provides a centre for our prayers and worship and for the activilies associated with our faith. During the year under review. we offered a range of religious services and aclivilies including.. Prayers.. The place of worship within ihe charities building is open for all daily and Friday prayerq. During the week we have over 20 people who regularly attend daily prayers and over 200 who regularly Friday prayer. Festivals.. The charity provides facilities in ternis of sernion, literature and place of worship on those special occasions. Funeral Facilities: The charity provides a complete funeral service in line with the leachings of Islam. We relieve the deceased's bereaved relatlvcs of the burden of organising burials. Nikah.. The Mosque provides Muslim couples with an appropriate location for their Nikah (Islamic marriage). Hifz Classes.. Memorisation of ihe Quran is considered an important element of religious education and training. We continue to provide this facility for Ihe all-young people in the charity's buildings. Evening classes.. Classes are offered lo children io learn aboul the basic fundamental of Islam Islarnic Awareness: We have launched a series of lectures, open to all, to promote Islamic knowledge and awareness. Page 3 ISLAMIC RESEARCH INSTITUTE OF GREAT BIUTAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENT AND PERFORMANCE Islamic Wills Service The charity has launched a new Wills service for the Muslim community of England and Wales. This service enables Muslims lo obtain a legally binding but also Islamically compliant Will. Through this, relevant Islamic inherilance advice is also given to individuals and families. Mediation Service With a growing demand for alternative avenues of resolving disputes, the mediation service works to reach acceptable resolutions lo real-life problems. The mediation service has gained much recognition and success over the past couple of years. Our expertise on both the religious and culiural front has allowed us lo mediate on a range of complex disputes on various mailers. Community acllvities Our community hall and rooms provide a valuable educational and recreational lo all in our local community. A wide variety of activities are organised and lake place from our community cenlre. Hall and rooms.. Our hall and meeting rooms are available for use by local groups and organisations. The ¢harity's building has been used as a local 18lami¢ nursery in the past. It provided Crèche and nursery facilities 10 more than 75 children. Due to plans to cxlend the nursery. the local nursery has since moved out into new premises. Currently we are undertaking the following aetlvltles: Seminars - organised periodically on various educational topics. Courycs - short courses are held to lake an in depth look al topics covered in seminars. Evening School - for children agjed 5-12 years old, Icaching basic Islamic Studies. Consultancy - offering advice to individual% and service providers. Library - well %tocked library for research. FINANCIAL REVIEW Reserves pollcy The General fund repre4enls funds arising from past operating results. The tnistees are satisfied that the balance of the fund will enable the charity to nieel ils objectives and will bc ablc to look into possible oiher venues in regards to Possible p¢nnanent replacement premise%. The Iruslees have also examined the requiremcnt to maintain reserves for the on-going work of the charity and concluded thal the most appropriale level iq between 3 to 6 month5 of operational expenditure. FUTURE PLANS We plan to con501idatc our curreni success and make our services available to a wider range of people. We also plan 10 look into further projects which will help us to fulfil our aims and objectives. The charity is looking at provisions, working with age concern to create a partnership of working with the seniors of our community and increasing its relationshipb. Plans have been approved by the local ¢ouncil lo extend the premises by adding a first floor lo the rear seclion of Ihe building. Planning pemiission has been granted, and we have liaised wilh architects and surveyors. Building work has now commenced, and we hope lo complete the extension project over the next fcw months. This extension will enhance our current facililies, providing a beiier educational environment for both children and duli.4. Ji will al.qo creale dedicated space.% for specific services, improving the overall experience for our community. STRUCTURE, GOVERNANCE AIYD MANAGEMENT Governing do¢um¢nt Islamic research institute of Great Britain is conslituled under a Trust Deed adopted in 1980. Islamic research institute of Great Britain was registered as a charity with the charity commission on the 15th Ociober 1995. (No:1052332} Organisational structure The charily is managed by the tnkslees. The details of the current tNstees are below- Abdul Hai Munshi (Chairn]anlTreasurer) The appointment of trnstees is governed by the trust deed. Page 4 ISLAMIC RESEARCH INSTITUTE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who make up the Executive Committee control the charity. Details of the current Trustees are sel out above. The members in the general meeting elect trust¢¢s. All TNstees hold office until the Annual General Meeiing when Trustees Can offer themselves for re-election or re-appointment Page 5 ISLAMIC RESEARCH INSTITUTE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MAIY AGEMENT Rl$k management The trustees hav¢ a duty to identify and review the risks to which the charity ig exposed and to ensure appropriate controls aTr in place to provide reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity llumber 1052332 Principal address 34 Warren Street Saville Toivn Dewsbury West Yorkshire WF12 9L Trustees Mr A H Mun$hi Dr Ubaydurrauf Mr M H Munshl Mr A Youssouf Mr Muaaz Munshi Chalrmanrrreasurer Independent examiner Abbey & Co Associates ' Floor. Abbey House 270-272 Lever St Bolton Lan¢ashlre BL3 6PD Approved by order of the board of trustees on and signed on its behalf by: Mr A H MunshS- Trustee Page 6 ISLAMIC RESEARCH IIYSTITUTE OF GREAT BRITAIN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISLAMIC RESEARCH INSTITUTE OF GREAT BIUTAIN I report on the accounts for the year ended 31 March 2025 set out on pages seven lo thirteen. Respective responsibilities of Iruslees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trnstees consider that an audit is not required for this year (under Seclion 144(2) of the Charities Acl 2011 (the 2011 Acl)) and thal an independent examination is required. It is my responsibAlily to: examine the accounts under Section 145 of the 2011 Act to follow the procedure5 laid down in the General Directions given by Ihe Charity Commission (under Section 145(5)(b) of the 201 l Act). and to slate whether partlcular matters have come to my attention. B8s15 of the Independent examlner'$ report My examination was carried out in accordance with the General Dire¢lions given by the Charity Commi88ion. An examination includes a review of the accounting records kept by the charity and a comparison of Ihe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you a5 trustees concerning any such malters. The procedures undertaken do nol provide all the evidence thai would be required in an audit, and Consequently no opinion is given as lo whether Ihe accounis present a 'irue and fair view ' and the report is limited lo those matters set oui in the statements below. Independent examiner's statement In conneciion with my examination, no matier has come lo my aitention: which gives me reasonable cause lo believe that, in any malerial respect. the requirements to keep accounting records in accordance with Section 130 of Ihe 201 l Act,. and lo prepare accounts which accord with the accounting records and lo comply wilh the accounting requirements of the 2011 Act have nol been mcl; or (2) lo which, in my opinion, aiiention should be drawn in order to enable a proper understanding of the accounts lo be reached. Faruk Patel FFA FtA Abbey & Co Associates isl Floor, Abbey House 270-272 Lever St Bolton Lanca5hire BL3 6PD Abbey & Co. Associates Accountants and Financial Consultsnts Abbey & Co A55c￿lateS Kl 01204 J86305 I sr Fl(M)r, Abbey House D 01204 316330 270- 272 Lever Sireet Bolt•n info•abbey