CHAR REGISTERED NUMBER: 1067 MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE TRUSTEE ' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2025 ABU&ABiI CHARTERED CERTIFIED ACCOUNTANTS 71 Wordsworth R ad SMALL HEATH BIRMINGHAM WEST MIDLANDS 8IOOED
MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE FOR T E YEAR ENDED31 DECEMBER 2025 CONTENTS Charity- Examiners report Trustees, report 314 Balance shÈet Statement of financial activitles Schedule of funds Notes
MOS UE NOOR ULULOOM AND ISL4MIC EDUCATION CENTRE LEGAL AND DMINIS E INFORMATION Reglstered Charlty Number: 1067639 Chalrman: Mr Zaker Choudhry Treasurer. Mr Tariq Asghar Trustees: Mr Zaker Choudhry (Chairman) Mr Habib ur Rehman (Secretary) Mr Tariq Asghar ITreasure¥l Mr Yousaf Al Mr Abdul Jabbar Mr Mohammed 8ashir Mr Ali Asghar Secretary: Mr Hablb ur Rehman Reglstered Office: 85 St Oswald Road Small Heath Birmingham 810 9RB Accountants: Abu & Abu Chartered Certified Accountants 71 Word5WOrth Road Small Heath Birmingham West Midlands BIOOEO Bankers: Barclays Barsk plc
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOS UE NOOR UL ULOOM ANO ISLAMIC EDUCATION CENTRE FOR THE YEAR ENDED 31 DECEMBER 2025 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 Trust'l for the year ended 3111212025. Responsibllltles and basis of report A5 the charlty trvstees of the Trust, you are responsible for the preparation of the accounts in accordan w5th the requirements of the Charities Act 20111-the Act'l. I report in respect of my examination of the Trust'5 accounts carried out under sertion 145 of the 2011 Act and in carrying out my examlftaiion, I have followed the 3ppll¢able Directions given by the Charity Commission under section 14515llbl of the Att. 8451s of 5ndepÈndent examiner's report My examination was carried out in accordance with the General Oirections given by the Charity Commission. An Èxamination include5 a review of the accounting records kept by the charity aESd a comp3ri50n of the accounts presented with those records. It also includes consideration of any unusual items or disc105ures in the ccounts. and seeking explanations fFom you as trustees concerning any such matters. The procedure5 undertaken do nor provide all the eviden¢e that would be required in an audit, and consequently no opinion 15 given as to whether the accounts present a 'true and fair view" and the report is limited to those matters Set out in the statement below. Independent examiner's Statement I have cornpleted my examir>ation. I confirm that no material matters have come to my attention lother than that disclosed below '} in connection wlth the examination which elves me cause to believe that in, any material respect-. accounting records were not kept in accordance with sectlon 130 of the Act or the atcounts do not accord with the accounting records I have no concerFFS and have come across no other matters in connection with the examination to which attention shtsuld be drawn in order to enable a proper understanding of the accounts to be reached. Dated.. 5 June 2026 Abu Nowshed, FMAAT. FCCA Chartered Certified Accountants 71 Wordsworth Road Small Heath Birmingham West Midlands BIO OED
MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE RE RTOF THE TR EES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees who are also directors of the charlty for the purposes of the Companies Act, submit theiT annual report and the unaudited f4nHncial statements for the period ended 31 December 2020. The trustees have adoptÈd the provisions of the Statemenl of Recommended Practlce ISORPI "Accounting and Reportlng by Charities" issued in 2005 in preparin8 the annual report and financial statements of the charity. Structurè, Governance and Management Trustee inductlon and trainin8 New Trustees undergo an orientation day to brief them on their legal obligatÈons under charity and company law, the contet7t of the Memorandum and Articles of Association, the committee and decislon making processes, the bvsine55 plan and recent financial performance of the charity. During the induction day thev meet key employees and other trustees. Trvstees are encouraged to attend appropriate external training events where these will lacilitate the undertaking of their role. Or8ani5ation A board f>1 trustees of up to 4 members, who meet quarterly. administers the charity. There are sub- committees coverin8 development. membership, finaftee and audit. A Chief executive is appointed by the trustee5 to manage the day-to-day operation5 of the charity. Risk policy The trustees have examined the major strategic, business and operational risks which the chèrlty faces and conlirffl that systems have been es13bli5hed to enable regular reports to be produced so that the necessary 5tep5 can be taken to lessen these risks. Objectives and activities The principal activities 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 PTov&de guidance to future generation5 of Muslims in order for them to lead a life towards being better Muslims as well as beTrng better citizens who will live in peace and harmtsny with their neiBhbours.
MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATI N CENTRE REP RT OF THE TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER2025 Flnancial revlew Accountlng and reportlng responslbilities The trustee5 are responsible for preparing the T¥ustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generallv Accepted Ac¢ounting Practi1. The law applicable to charities England and Wales requires the trustees to prepare financS315taternents fof each financial year which give a true and fair view of the state of affairs of the charity and of the incoming Tesources and applicatlon of iesource5 of the charity for that period. In preparing these financial statements, the trustees are required to-. select suitable accounting pollcies and apply them consistently; observe the methods and principles 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 inthe financial statÈment5' prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trvstees are fesponsible for keeping proper accounting records which dlsdose with reasonable aeturacy at any time the financial posltion of the charity and enable them to ensure that the financial statemen15 comply with the Charitles Act 2011, the Charity IAccounts and Reports) Regulation5 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps foi the preventlon and detection of fraud and other irregularitiès. Approved by the trustees on 5 June 2026 signed on its behalf by.. Mr Zakei Choudhry Ichairmanl Trustee Page 4
MO UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE BALANCE SHEET AT31 DECEMBER 2025 Note 2025 2024 Tangible fixed assets Tangible assets 347,888 302.743 Currènt asset5 Cash in Hand and at Bank 18,479 32.242 18,479 32,242 Creditors Amounts falling due within one year 28,792 6,567 Net current assets 110.3131 26,575 Total assets less current Ilabllltles 337.575 328,418 Net a$5ets £337,575 £328.418 Capltal fund5 Unrestficted funds Restricted Funds 337,575 320.418 Total funds £337.575 £328,418 Approved by the trustees on 5 June 2026 and stgned on its behalf. Mr Zaker Choydhry Ichair an) The annexed note5 form part of these financial statements. Page 5
MOS UE NOOR ULVLOOM AND ISLAMIC EDUCATION CENTRE STA MENTOF F NANcIALA1v IES FOR THE YEAR ENDED 31 DECEMBER 2025 Total Funds 2025 Total Funds 2024 Note Unrest'd Funds Restritted Funds Incomlng resources Incoming Resources from 8enerated funds- Voluntary income 67,926 67,926 68,380 Tot31 incomlng rèsources 67,926 67,926 68,380 Resour¢e5 expended Costs of generating fund5 50,529 58,529 53,912 Governance cost5 240 240 210 Total resources èmpended 50,769 58,769 54,952 Net movement In funds 17,157 18,0001 9,157 14,258 Transfer between funds Total funds brought fonvard £320,418 £328,418 £314,160 Total funds carrled forward £337,575 £337,575 £328,418 Details of lftcoming resources and resources used are givèn in the notes to the financial statements.
M05 UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE STATEMENT OF FINANCIAL A IVITIES DAlLED ANALYSIS OF MOVEMENTS IN FUNDS FOR THEYEAR ENDED 31 DECEMBER 2025 2025 2024 General Fund Balance B/fwd (Deficit) / Surplus lor the year 320,418 17,157 314,160 6258 337,575 320,418 Restricted Fund Balance 8/fwd IOeficitl15urplus for the year 8,000 18.OOCtI 8,000 8,OL)O Total funds at 31 Decembèr £337.575 £328,418
MOS UE NOOR UL ULOOM AND ISLIMIC EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR TH£ YEAR ENDED 31 DECEMBER 2025 Attounting pollcSes The charSty constitute5 a publlc benefit entity as defined by FRS 102. The linancial statements have been prepared in accordance with Accountin8 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 IFR51021 issued on 16 July 2014 la5 updated through Bulletin I published on 2 February 20161. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021, the Charities Att 2011 and UK Generally Accepted Practice as it applies from l January 2015. The charity has applied Update Bulletin l as publlshed on 2 February 2016 and does not include a cash flow statement on the 8round5 that it is applying FRS 102 Section IA. The financial Statements are prepared on a going ¢oncern basi5 under the historical convention ImLidified to include certain item5 at fair v?luel. The financial statements are presented in sterling which 15 the functional currency of the charlty and rounded to the nearest pound. The slgnifieant accounting policie5 applied in the prepafation of these financlal statements are set out below. These policies have been consistently applied to all years unless otherwise stated. Incomlng resour¢es All incoming resources are included in the SOFA when the charity is legally entitled io 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 c5assified under headings that aggregate all costs related to the category Where tost5 cannot be directly attributed to partlcular headings they have been allocated to activities on a basis con515tent with use of the resources. Land and buildings- Not Depreciated Plant and Machinery- 15% per annum of cost Fixtures and Fliiings- 25 % per annum of cost Fund accounting General funds are tsnrestricted funds which are available for use at the discretion of the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statement5. Restricted funds are funds which are to be used in accordance with Specific restrictlons irnposed by donors or which have been raised by the charity for particular purposes. The c05t of raising and administering such funds are charged againsl the specific fund. The aim and use of each restritted fund 35 Set out in the notes to the financial statements.
MOS UE NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025 Tanglble fixed assets Land Plant and and Buildings Machinery Fixtures and Flttings Total Cost.. At 01 january 2025 Additions 301,450 45,349 8,846 9.247 319,543 45,349 At 31 December 2025 346,799 8.846 9.247 364,892 Depreciation.. At 01 January 2025 Charge fof the year 7.647 9,153 24 16,800 204 At 31 December 2025 7,827 9.177 16,704 Net book value.. At 31 December 2025 £346,799 E 1,019 £70 £347.888 At 31 December 2024 £301.450 £ 1.199 £ 94 £303,743 Creditors Amounts falling due within one yeaT'.- Z025 2024 Other Creditors Other Taxes & PAYE Accruals and Deferred Income 25.500 3,112 180 3,275 3.112 180 £ 28,792 £ 6,567
MOS NOOR UL ULOOM AND ISLAMIC EDUCATION CENTRE NOTES TO THE FINANCIAL STATEMENTS IContinue<ll R THEYEAR END 31 DECEMBER 2025 Incoming resources Rest'd Intome Funds 2025 Unrest'd Funds 2025 Total Funds 2025 Total Funds 2024 Voluntary Income Jumma Income Membership Fee Eid collect*on Other Incorne Sadaqah 65,050 65.050 56.510 115 2,955 800 8,000 2,876 2,876 67,926 67,926 68,380 Costs of gènerating funds 2025 2025 2024 Unrestrlcted Funds Restrlcted Ftsnds Total Insurance Cleaning Telephone Depreciation Wages Repairs ènd maintenance Light a¥td heating Water Rates PTillting Mosque Refvrbishment Mosque Events Bank Charges Sadaqah 2,300 5,370 529 203 35,533 797 3,938 1,596 200 2.078 5,266 496 243 31,567 1,826 10,293 1,435 170 328 210 63 8,000 50.529 8,000 53.912 Governance costs 2025 2024 Accountancy 240 210 210 210 IOIpago