Charity number: 1067922
Idara Isha-atul Islam
Trustee's report and financial
statements for the year ended
23 November 2025
## **Idara Isha-atul Islam**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Trustees report|**2-3**|
|Independent examiners' report|**4**|
|Statement of financial activities|**5**|
|Balance sheet|**6**|
|Notes to the financial statements|**7-9**|
## **Idara Isha-atul Islam**
## **Legal and administrative information**
**Charity number** 1067922 **Business address** 52 Milner Street Old Trafford Manchester M16 7GG **Trustee** Muhammed Iqbal Bawa Muhammad Bilal Bawa Salman Mahmood **Accountants** Nexus Accountancy Ltd 5 Holker Close Manchester Ml3 0DE **Bankers** Lloyds Bank PO Box 1000 Andover BX1 1LT
**Page 1**
## **Idara Isha-atul Islam**
## **Report of the trustee**
## **for the year ended 23 November 2025**
The trustee presents this report and the financial statements for the year ended 2 3 November 2025. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
The Charity is constituted under 1998 constitution registered with the Charities Commission under Number 1067922. The Trustees have responsibility for the overall management and operation of the charity.
## **Objectives and activities**
_Objectives and aims_
The advancement of religion of Islam in accordance with The advancement of the religion of Islam in accordance with the tenets and doctrines of the Sunni sect of Islam (Ahle Sunnat Wal Jammat Deoband school of thought) and the advancement of the education of Muslim children in accordance with the tenets and doctrines of the Sunni sect of Islam (Ahle Sunnat wal Jammat Deoband school of thought).
The mosque is operational for daily prayers and holds a number of classes & activities for local community including daily and weekly sessions for adults and children.
## **Achievements and performance**
## _Charitable activities_
Our charitable donations have been increased due to accommodate extended facilities and spaces have been made available for the community.
We continue to work in partnership with a number of other organisations and charities in line with the needs of the local community.
**Page2**
## **Idara Isha-atul Islam**
## **Report of the trustee**
## **for the year ended 23 November 2025**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is 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 Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
On behalf of the board
Muhammed Iqbal Bawa
## **Trustee**
**Page3**
## **Idara Isha-atul Islam**
## **Independent examiner's report to the trustees on the unaudited financial statements of Idara Isha-atul Islam**
I report on the accounts of Idara Isha-atul Islam for the year ended 23 November 2025 set out on pages 2 to 10.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
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. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
- have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
----------------------------------------
## **Nexus Accountancy Limited**
**Independent examiner 5 Holker Close Manchester United Kingdom**
## **M13 0DE**
**Page4**
## **Idara Isha-atul Islam**
## **Statement of financial activities**
**For the year ended 23 November 2025**
|**Notes**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
**Total incomingresources**
**Resources expended**
Premises Light & Heating
Legal & Professional (Insurance)
Communications and IT (Telephone)
Other office expenses
4
Interest Payable & Similar charges
**Total resources expended**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
£
69,292|**Unrestricted**
**funds**
£
69,292|**Unrestricted**
**funds**
£
69,292||
|---|---|---|---|---|
||||69,292||
||||4,446
2,164
440
2,271
-||
||||**9,321**||
|||40,092
**100,063**|||
**The notes on pages 7 to 10 form an integral part of these financial statements.**
**Page5**
## **Idara Isha-atul Islam**
## **Balance sheet**
## **as at 23 November 2025**
|**Notes**
**Fixed assets**
Tangible assets
6
**Current assets**
Debtors
Cashatbank and in hand
Creditors: amounts falling
due within one year
**Net current assets**
**Total assets less current**
**liabilities**
Creditors: amounts falling due
after more than one year
**Net assets**
**Funds**
Unrestricted income funds
7
**Total funds**|£
-
100,063|**2025**
£
125,259
100,063|£
40,092|**2024**
£
125,259
40,092|
|---|---|---|---|---|
||100,063
-||40,092
-||
||||||
|||**225,322**
-||**165,351**
-|
|||**225,322**||**165,351**
**165,351**|
|||**225,322**|||
|||**225,322**||**165,351**|
The financial statements were approved by the trustee on and signed on its behalf by
Muhammed Iqbal Bawa Trustee
**The notes on pages 7 to 10 form an integral part of these financial statements.**
**Page6**
## **Idara Isha-atul Islam**
## **Notes to financial statements**
## **for the year ended 23 November 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
## **1.2. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
## **1.3. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
## **1.4. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and buildings Not depreciated Fixtures, fittings and equipment - 15% Reducing balance Motor vehicles 25% Reducing balance
Page 7
## **Idara Isha-atul Islam**
## **Notes to financial statements**
## **for the year ended 23 November 2025**
## **1.5. Defined contribution pension schemes**
Charity do not have any pension scheme.
## **2. Voluntary income**
|**Voluntary income**||||
|---|---|---|---|
||**Unrestricted**|**2025**|**2024**|
||**funds**|**Total**|**Total**|
||£|£|£|
|Donations (including Friday collections)|69,292|69,292|44,905|
||69,292|69,292|44,905|
## 3.
## 4. **Other office expenses**
|Bank charges|£39|
|---|---|
|Water
|£1,841|
Repair & maintenance £391
**£2,271**
Page 8
## **Idara Isha-atul Islam**
## **Notes to financial statements**
## **for the year ended 23 November 2025**
|**6.**|**Tangible fixed assets**|**Land and**||||
|---|---|---|---|---|---|
|||**Building**||||
|||£||||
||**Cost**|||||
||At 24 November 2024|125,259||||
||Additions|-||||
||At 23 November 2025|125,259||||
||**Depreciation**|||||
||At 24 November 2024|-||||
||Charge for the year|-||||
||At 23 November 2025|-||||
||**Net book values**|||||
||At 24 November 2024|125,259||||
||At 23 November 2025|**125,259**||||
|**7.**|**Unrestricted funds**|At|||At|
|||24 November|Incoming|Outgoing.23 November||
|||2024|resources|resources|2025|
|||£|£|£|£|
||General Fund|165,351|69,292|(9,321)|225,322|
Page 9