Registered charity number 1058291
Masjide-e-Irfan
Financial Statements
31 December 2025
Masjide-e-Irfan Reference and Administrative Information for the period ended 31 December 2025
Address
28/30 Shearbank Road Blackburn Lancashire BB1 8AZ
Registered charity number 1058291
Board of Trustees
Mr Ebrahim Munshi Mr Abdul Samad Umerji Ismail
Appointed independent examiner
M A Ibrahim (FCCA)
Accountants
M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
Bankers
National Westminster Bank Plc 35 King William Street Blackburn Lancashire BB1 7DL
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Masjide-e-Irfan Trustees’ annual report for the period ended 31 December 2025
Registered charity number 1058291
The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.
The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.
Objectives and activities
The objects of the charity are set out in the constitution are summarised as follows:
To impart religious education of Islamic faith and prayers to children aged 6-14 years enabling to adopt and abide by moral codes and ethics by the faith and literature set out by the scholars of Islamic University of Deoband India in accordance with "Ahle Sunnat - Waljamat".
In setting our objectives and planning our activities our trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
Activities and achievements
The charity carries out a wide range of activities in pursuance of its charitable aims.
The trustees consider that these activities, summarised below provide benefit to those who worship at the Mosque.
The mosque continues to provide public benefit through its programme of prayers, religious activities, celebration of key events in the Islamic calendar such as Ramadan and Eid, funeral facilities, Nikah (Islamic marriage) ceremonies, lectures to promote islamic awareness and knowledge and community activities.
Finally the trustees may decide from time to time to organise and undertake such other projects consistent with the spirit of Islam.
Structure, governance and management
Masjid-e-Irfan is registered as a charity with the Charity Commission under charity no: 1058291. It is governed by a declaration of trust dated 29 July 1996.
The executive committee is responsible for the management and administration of the charity.
They are appointed by the membership of the charity. All major decisions are taken by majority votes and in case of equality the chairman has a second casting vote.
Reference and administrative information
See preceding page under 'Charity Information'.
Names of the charity trustees who manage the charity
All trustees are named on the preceding page under 'Charity Information'.
Risk management, financial review and reserves policy
The trustees actively review all major risks which the charity faces and drawn up a risk assessment. The trustees are satisfied that all systems are in place and arrangements have been made to manage any risks identified.
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Masjide-e-Irfan Trustees’ annual report for the period ended 31 December 2025
The charity’s main source of income is from public donations.
Lillah donations were received from worshippers and used for general maintenance of the mosque premises.
The trustees have reviewed the reserves of the charity. Funds available are sufficient to permit the charity to continue in operation in the medium to long term, together with the continued support from the donors.
The Trustees would like to thank all those who assisted us with their moral and financial support and trust they continue to do so.
There are no uncertainties about the charity continuing as a going concern.
Statement of Trustee’s responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period in preparing these financial statements, the trustees are required to:-
h Select suitable accounting policies to be applied consistently
h Observe the methods and principles in the Charities SORP
- h Make judgements and estimates that are reasonable and prudent
h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,
h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are 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, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the trustees and signed on its behalf by:
Mr Abdul Samad Umerji Ismail Trustee
Date: 12/08/2026
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Masjide-e-Irfan
Independent Examiner's Report to the Trustees of Masjide-e-Irfan
I report to the trustees on my examination of the accounts of Masjide-e-Irfan (the Trust) for the period ended 31 December 2025.
Respective responsibilities of trustees and examiner
As the charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
I report in respect of my examination of the Trust’s accounts 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
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
n the accounting records were not kept in accordance with section 130 of the Charities Act; or n the accounts did not accord with the accounting records; or
n the accounts did 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.
The appointed independent examiner of the trust:
M A Ibrahim (FCCA) Date: 12/08/2026
M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
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Masjide-e-Irfan Statement of financial activities for the period ended 31 December 2025
| Notes Unrestricted Endowment Total funds funds 2025 £ £ £ Incoming resources 2 Income and endowments from: Donations and legacies 121,024 - 121,024 Charitable activities 136,664 - 136,664 Total incoming resources 257,688 - 257,688 Resources expended 3 Expenditure on: Charitable activities 205,265 14,997 220,261 Net movement in funds 52,423 (14,997) 37,426 Reconciliation of funds Total funds brought forward 223,359 2,544,499 2,767,858 Total funds carried forward 275,782 2,529,502 2,805,284 |
Total 2024 £ 133,231 121,677 |
|---|---|
| 254,908 | |
| 181,738 | |
| 73,170 | |
| 2,694,688 | |
| 2,767,858 |
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Masjide-e-Irfan Balance Sheet At 31 December 2025
| Notes Unrestricted Endowment Total funds funds 2025 £ £ £ Fixed assets Tangible assets 4 147,860 2,505,388 2,653,248 147,860 2,505,388 2,653,248 Current assets Debtors 5 - - - Cash at bank and in hand 159,552 - 159,552 159,552 - 159,552 Creditors:amounts falling due within one year Interest free loans - - - Trade creditors and accruals 6 7,516 - 7,516 7,516 - 7,516 Net current assets 152,036 - 152,036 Net assets 299,896 2,505,388 2,805,284 The funds of the charity 7 Unrestricted funds 299,896 - 299,896 Endowment Waqaf funds - 2,505,388 2,505,388 Total charity funds 299,896 2,505,388 2,805,284 |
Total 2024 £ 2,669,214 |
|---|---|
| 2,669,214 45,866 81,410 |
|
| 127,276 20,200 8,432 |
|
| 28,632 | |
| 98,644 | |
| 2,767,858 | |
| 223,359 2,544,499 |
|
| 2,767,858 |
Approved by the board of trustees and signed on its behalf by
Mr Ebrahim Munshi Date: 12/08/2026 Trustee
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Masjide-e-Irfan Notes to the Accounts for the period ended 31 December 2025
1 Accounting Policies
(a) Basis of preparation
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and charities SORP (FRS 102) effective 1 January 2019, published by the Charity Commission in England & Wales.
The charity is a public benefit entity.
(b) Funds structure
Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.
Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.
Endowment Waqaf funds as applied to mosque property is a religious endowment. The properties under Waqaf endowment are dedicated to Allah SWT for public benefit on a perpetual basis. Restricted Fixed Waqaf funds cannot be gifted, granted or disposed.
(c) Incoming resources
All income from charitable activities and voluntary donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included in these accounts.
(d) Resources expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
(e) Tangible fixed assets and depreciation
Depreciation has been charged at the following rates inorder to write off the assets over their estimated useful lives:
| Asset category | Annual rate |
|---|---|
| Unrestricted buildings | 2% |
| Fittings and equipment | 20% |
The trustees are of the opinion that the depreciation charge for the endowment buildings is not required as the buildings are maintained and the expenditure reflected in the income and expenditure account.
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Masjide-e-Irfan Notes to the Accounts for the period ended 31 December 2025
| 2 Analysis of incoming resources Donations and legacies Donations Other Total Charitable activities Parent contributions Total Total income 3 Analysis of resources expended Expenditure on charitable activities Wages and paye Employee pension Examination prizes Heat and light Rates Water charges Cleaning and consumables Repairs and maintenance Depreciation Telephone and internet Subscriptions and software Stationery, postage and printing Sundry expenses Accountancy fees Payroll fees Independent examiner's fee Bank charges Other expenses Total Total expenditure |
Unrestricted Endowment 2025 funds funds Total funds £ £ £ 118,686 - 118,686 2,338 - 2,338 121,024 - 121,024 136,664 - 136,664 136,664 - 136,664 257,688 - 257,688 Unrestricted Endowment 2025 funds funds Total funds £ £ £ 146,705 - 146,705 2,316 - 2,316 6,800 - 6,800 17,781 - 17,781 265 - 265 218 - 218 469 - 469 21,478 - 21,478 4,196 14,997 19,192 422 - 422 480 - 480 947 - 947 - - - 625 - 625 1,093 - 1,093 250 - 250 613 - 613 607 - 607 205,265 14,997 220,261 205,265 14,997 220,261 |
2024 Prior year £ 121,241 11,990 |
|---|---|---|
| 133,231 | ||
| 121,677 | ||
| 121,677 | ||
| 254,908 | ||
| 2024 Prior year £ 130,312 2,148 1,890 8,882 412 11,811 439 1,029 18,837 349 100 3,151 28 500 843 250 757 - |
||
| 181,738 | ||
| 181,738 |
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Masjide-e-Irfan Notes to the Accounts for the period ended 31 December 2025
| 4 Fixed assets: tangible assets Unrestricted Land and Buildings £ Cost At 1 January 2025 182,322 Additions / Improvements - At 31 December 2025 182,322 Depreciation At 1 January 2025 32,818 Charge for the year 3,646 At 31 December 2025 36,464 Net book value At 31 December 2025 145,858 At 31 December 2024 149,504 5 Analysis of debtors: 2025 £ Trade debtor - Taxation and social security - Total - 6 Analysis of creditors: 2025 £ Accruals 7,516 Total 7,516 7 Analysis of net assets between funds Unrestricted funds £ Tangible fixed assets 147,860 Current assets 159,552 Current liabilities (7,516) Total net assets 299,896 |
Unrestricted Land and Buildings £ 182,322 - |
Endowment Fittings and Land and Total equipment Buildings £ £ £ 77,273 2,458,948 2,718,543 1,775 1,451 3,226 |
|---|---|---|
| 182,322 | 79,049 2,460,398 2,721,769 |
|
| 32,818 3,646 |
16,511 - 49,329 15,546 - 19,192 |
|
| 36,464 | 32,056 - 68,521 |
|
| 145,858 | 46,992 2,460,398 2,653,248 |
|
| 149,504 | 60,763 2,458,948 2,669,214 |
|
| 2024 £ 101 45,765 45,866 2024 £ 8,432 8,432 Restricted income Endowment Total funds funds 2025 £ £ £ - 2,505,388 2,653,248 - - 159,552 - - (7,516) |
||
| 299,896 | - 2,505,388 2,805,284 |
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Masjide-e-Irfan Notes to the Accounts for the period ended 31 December 2025
8 Details of certain items of expenditure
2025 2024 Fees for examination of the accounts £ £ Independent examiner’s fees 250 250
9 Transactions with trustees and related parties.
There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.
10 Employees 2025 2024 Number Number Average number of employees 24 22
No employee received emoluments of more than £60,000.
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