7 ## CHARITY REGISTERED NUMBER: 1067639 . MOSQUE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE ## TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ~ - ABU & ABU CHARTERED CERTIFIED ACCOUNTANTS 535 COVENTRY ROAD SMALL HEATH ’ BIRMINGHAM WEST MIDLANDS B10 OLL @”)ae) ' Abu &oe Abu MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Registered Charsty Number: 1067639 Chairman: Mrzaker Choudhry Treasurer: Mr Tariq Asghar Trustees.. Mrzaker Choudhry Ichairmanl Mr Habib ur Rehman (Secretary) Mr Tariq Asghar (Treasurerl Mr Yousaf Ali MrAbdul Jabbar Mr Mohammed Bashir Mr Ali A5ghar Secretary. Mr Habib ur Rehman Registered Office: 85 St Oswald Road Small Heath Birmingham BIO 9RB Accountants: Abu & Abu Chartered Certified Accountants 71 Wordsworth Road Small Heath Birmingham West Midlands BIO OED Bankers: Barclays Bank plc C?IlRTf.kFD Cv:, YlTrltD Ar.iTrL'NTANTS MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION C.ENTRE FOR THE YEAR ENDED 31 DECEMBER 2023 CONTENTS Page Charity- Examiners report Trustees, report 314 Balance sheet Statement of financial activities Schedule of funds Notes D AC¢.'(>LfprffA Tr*TS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOS UE NOOR LII ULOOM AND ISLAMIC EDUCATION CENTRE FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts which are set out on pages 5 to 10 I report to the trustees on my examination of the accounts of the above charity I the Trusv,) for the year ended 31 December 2024. Responsibilitles and basls of report As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111"the Act"). I report in respert of my examination of the Trust's account5 carried out under settion 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145151{bl of the Att. Basls ot independent examtner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disc105ures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a "true and fair view" ènd the report is limited to those matters set out in the statement below. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below l in connection with the examination which gives me cause to believe that in, any material respect- accounting records were not kept in accordance with settion 130 of the Act or the accounts do not accord with the accounting records I have no con attention s er an e come across no other matter5 in connection with the examination to which in order to enable a proper understanding of the accounts to be reached. aw Dated- 25 April 2025 Abu Nowshed. FM Chartered Certified Accountants 71 Wordsworth Road Small Heath Birmingham West Midlands BIO OED CAAKI >è£D CrR TT*l£ f? Ar.r0￿.￿￿AX.Ts MOS UE NOOR ULULOOM AND ISLAMIC EDUCATION CENTRE REPORT OF THE TRUSTE FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees who are also directors of the charity for the purposes of the Companie5 Act, submit their annual report and the unaudited financial statements for the period ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" issued in 2005 in preparing the annual report and financial statements of the charity. Structure, Governance and Management Trustee induttion and training New Trustees underEO an orientation day to brief them on their legal obligations under charity and company law. the content of the Memorandum and Articles of Association. the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking o* their role. Organisation A board of trustees of up to 4 members, who meet quarterly, administers the charity. There are 5ub- committees coverin8 development. membership, finance and audit. A Chief executive is appointed by the trustees to manage the day-to-day operations of the charity. Risk policy The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. Objectives and activities The principal attivities of the charity are: - To provide a place of worship for the localmuslim community - To advance public awareness in the Islamic faith in the UK To provide guidance to future generations of Muslims in order for them to lead a life towards being better Muslims as well as being better citizens who will live in peace and harmony with their neighbours. Page 4 CKAR1'F?F.D CERTIFIED *_f.r.tsur*L.%wr% MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATlQfTI CENTRE REPORT OF THE TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024 Financial revlew Accounting and reportlng responslbilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England and Wales requires the trustees to prepare financial statement5 for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select Suitable accounting policies and apply them con51Stently,' observe the methods and principle5 in the Charities SORP- make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained irTrthe financial statements- prepare the financial statements on a going concern basis unle55 It 15 inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Art 2011. the Charity (Accounts and Report51 Regulation5 2008 and the provision of the trust deed. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 25 April 2025 signed on its behalf by.. Mr Zaker Choudhry {Chairmanl Trustee Page 4 Mos UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE BALANCE SHEET AT 31 DECEMBER 2024 Note 2024 2023 Tangible fixed assets Tangible assets 302.743 249,530 Current assets Cash in Hand and at Bank 32,242 67,921 32,242 67,921 Creditors Amounts falling due within one year 6,567 3,291 Net current assets 25,675 64.630 Total assets less current liabilities 328.418 314.160 Net assets £328,418 £314,160 Capital funds Unrestricted fund5 Restricted Funds 320.418 8,000 314.160 Total funds £328.418 £314.160 Approved by the tru5tee5 on 25 April 2025 and signed on its behalf. Mrzaker Choudhry {Chairmanl The annexed note5 form part of these financial statements. Page 5 MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds 2024 Total Fund5 2023 Note Unrest'd Funds Restrlcted Funds Incoming resources Incoming Resources from generated funds: Voluntary income 60,380 8.000 68,380 65,826 Total Incoming resources 60,380 8.000 68.380 65.825 Resources expended Costs of generating funds 53,912 53,912 64,958 Governance costs 210 210 210 Total resource5 expended 54,122 54,922 65.168 Net movement In funds 6,258 14,258 658 Transfer between funds Total fund5 brought forward £314,160 £314.160 £313.502 Total funds carried forward £320,418 8,000 £328.418 £314.160 Details of Incoming resources and resources used are given in the notes to the financial statement5. Page 6 CHAkY£XElI CEXTf¥iED ArcoLbT.45Tr% MOSQUE NOOR ULULOOM AND ISLAMIC EDUCATION CENTRE STATEMENT OF FINANCIAL ACTIVITIES D￿AlLED ANALYSIS OF MOVEMENTS IN FUNDS FOR THE YEAR ENDED 31 DECEMBER 2023 2024 2023 General Fund Balance Blfwd (Deficit) / Surplus for the year 314,160 6,258 313,502 658 320,418 314,160 Restricted Fund Balance Blfwd (Deficit) / Surplus for the year 8.000 Total funds at 31 December £328,418 £314,160 Page 7 MOS UE NQOR UL ULOOM AND ISLAMIC EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢counting policies The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accountin8 and Reporting by Charities: Statement of Recommended Practice appSicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 issued on 16 July 2014 las updated through Bulletin I published on 2 February 20161, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS1021, the Charities Act 2011 and UK Generally Accepted Practice as it applies from l January 2015. The charity has applied Update Bulletin l as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section IA. The financial statements are prepared on a going concern basis under the historical convention Imodified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. The significant accounting policie5 applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated. Incoming resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular heading5 they have been allocated to activities on a basis consistent with use of the resources. Land and building5 - Not Depreciated Plant and Machinery- 15% per annum of cost Fixtures and Fittings - 25 % per annum of cost Fund accounting General funds are unrestrirted funds which are available for use at the discretion of the trustees for particular purposes. The aim and use of each designated fund 15 set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrittions imposed bv donors or which have been raised by the charity for particular purpose5. The c05t of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund as set out in the notes to the financial statements. CI1JBTE%rTr C rp.Tiil-_D ALL0￿￿'t.￿￿T5 MOS UE NOOR JI L ULOOM AND ISLAMIC EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2024 Tangible fixed assets Land Plant and and Buildings Machinery Flxtures and Flttln8S Totsl Cost: At 01 January 2024 Additions 247,995 53,455 8.846 9,247 266,088 53,455 At 31 December 2024 301.450 8.846 9,247 319,543 Depreciation: At 01 January 2024 Charge for the year 7,436 211 9,122 31 16.558 242 At 31 December 2024 7,647 9,153 16,800 Net book value: At 31 December 2024 £301.450 £ 1.199 £302.743 At 31 December 2023 £247.995 £ 1,410 £ 125 £249,530 Creditors Amounts falling due within one year:_ 2024 2023 Other Creditors OtherTaxes & PAYE Accruals and Deferred Income 3,275 3,116 180 3,111 180 £ 6,567 £ 3.291 CIjARTFxr.D CEXTiiiED A(.'QQbNTAN'ts MOS UE NOOR UL UIOOM AND ISLAMIC EDUCATION CENTRE NOTES TOTHE FINANCIALSTATEMENTS (Continuedl FOR THE YEAR ENDED 31 DECEMBER 2024 Incoming resources Rest'd Income Funds 2024 Unrest'd Funds 2024 Total Funds 2024 Total Funds 2023 Voluntary Income Jumma Income Membership Fee Eid collection Other income Sadaqah 56.510 115 2,955 800 62,345 172 2,709 600 62.345 172 2.709 600 8.000 60,380 8.000 65,826 55,784 Costs of generating funds 2024 2024 2023 Insurance Cleaning Telephone Depreciation Wages Repairs and maintenance Light and heating Water Rates Printing M05que Refurbishment M05que Events 2,078 5,266 496 243 31,567 1,826 10,293 1,435 170 328 210 1,728 5,163 454 291 33.943 900 18,239 990 230 2,830 190 53,912 64.958 Governance Costs 2024 2023 Accountancy 210 210 210 210 pio