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2023-08-31-accounts

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Registered Charity no: 1077423

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MAZAHIRUL ULOOM LONDON

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

ABACUS PARTNERS (LDN) LLP CHARTERED CERTIFIED ACCOUNTANTS UNIT A, ABBOTTS WHARF 93 STAINSBY ROAD LONDON E14 6JL

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MAZAHIRUL ULOOM LONDON

Charity Information

Trustees Mr Harunur Roshid Chowdhury Chairman Mr Faruk Ahmed Secretary Mr Muhammad Gias Uddin Treasurer Mr Ahmed Jamshed Mr Lays Miah Mr Jamshed Ali Mr Shah Dobir Kamaly Mr Al-Hajj Altaf Hussain JP Mr Abdul Motlib Mr Faiz Muhammad Rahman Mr Hussain Ahmed Mr Md Shihab Uddin Charity number 1077423 Principal Office 241 - 243 Mile End Road London E1 4AA

School Principal & Coordinato Mr Imdadur Rahman Al-Madani (Principal) Mr Khalil Goddard (Head teacher) Mr Zubair Rahman (Islamic Curriculum Coordinator)

School Governance Committee is made of 5 members including parents

Mosque & Madrassah Imams Moulana Masum Ahmed

independent Examiner Abacus Partners (Ldn) LLP Chartered Certified Accountants Unit A, Abbotts Wharf 93 Stainsby Road London E14 6JL Bank Nat West Bank Plc Stratford Broadway 1-11 Broadway, Stratford, London E15 4BL

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MAZAHIRUL ULOOM LONDON

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

CONTENTS Page
1.Trustees' report 1to4
2. Independent Examiner's Report 5
3. Statement of Financial Activities 6
4. Balance sheet 7
5.Notestothefinancialstatements 8to11

MAZAHIRUL ULOOM LONDON Trustees’ Report for the Year Ended 31 August 2023

The trustees present their annual report and financial statements for the year ended 31 August 2023 and confirm they comply with the Charities Act 2011, the trust deed and the Charities SORP requirements.

Structure, Governance and Management

Governing Document

Mazahirul Uloom London is constituted as a charitable trust registered with the Charity Commission in September 1999 under charity number 1077423. It is governed by a deed of trust last updated in November 2003.

Organizational Structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.

The trustees meet together as a body bi-monthly and are responsible for all decisions taken in relation to running the Mosque and its facilities, and activities provided by the charity. The trustees also oversee decision making of the Mazahirul Uloom School. To ensure the smooth running of the school and its compliance with the Education (Independent Schools Standards) England Regulations 2010, the charity trustees have set up a separate management committee for the school for day-to-day management. The school management committee meets every week. The day-to-day management of the Mosque and facilities and its projects is undertaken by trustees who are act as its volunteers.

Recruitment and Appointment of Trustees

The existing trustees are responsible for the recruitment of new trustees. The current trustees have been long time trustees and this has helped provide stability and continuity and local confidence. The trustees believe this approach attracts commitment from local people and support with funding for its projects.

induction and Training of Trustees

The current trustees are the elders of the community and recognize the need to recruit younger members in a process of renewal, and will be working with its advisers in the coming year to establish a process of induction and introduction of new trustees in accordance with its trust deed.

Risk Management

The trustees assess the risks the charity faces on an ongoing basis and manage them throughout the year. Policies and procedures are in place to ensure that risks are reduced. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the Mosque are kept under review. Appropriate DBS checks, supported by policies are made for all those who work with children or other vulnerable groups within the Mosque or School. There is a physical separation and access to the School and Mosque.

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MAZAHIRUL ULOOM LONDON Trustees' Report for the Year Ended 31 August 2023

Objectives and Activities

Objectives

The objects of the charity are set out in the charity's trust deed and are summarized as follows:The advancement of education and religion in accordance with the tenets and doctrines of the Quran and Hadith.

We meet these objects for the benefit of the public, and we do this through the provision of the Mosque and its religious activities and the School.

Strategies

Our aim is to provide a religious facility that provides for spiritual and educational development of Muslims. We believe a development of faith and first class education service combined will help build a strong, peaceful local community that is confident enough to engage with and make a positive contribution to wider society. We believe our activities are helping this community development process and delivering public benefit.

Our strategy is to continue to provide valuable services locally and attract funding to continue to develop our building and the community. The Mosque is open for the five daily prayers, the Friday prayers being a focus of our social and community development and the Schoo! operates from the same building premises as the mosque but in separated area.

Use of volunteers

Mainly trustees work as volunteers and in adition there are only 6 other volunteers.

Activities and Achievements

How our activities deliver public benefit :-

The charity carries out a wide range of activities in pursuance of its charitable objects. The trustees consider that these activities, summarized below, provide benefit both to those who worship at our Mosque and the local community around Tower Hamlets.

Religious activities

Our Masjid/Schoo! providesa facility for our five daily prayers and worship and for the activities associated with our faith. During the year under review, we offered full range of religious services in general. All COVI 19 restrictions were reviewed and withdrawn.

Prayers: The Mosque is open all 7 days for daily and Friday prayers All COVID-19 restrictions reviewed and withdrawn. During the week we have 500-750 people who regularly attend daily prayers and over 500 who regularly attend Friday prayers.

During Ramadan the charity operated full services of Iftar preparation, Taraweeh Prayers, eid prayers and other possible special religious events and services.

Hifz classes: Memorization of the Quran is considered an important element of religious education and training. We continue to provide this facility for the young people, our all classrom lectures and activites reinstead. This programme continues to run successfully with about 30 young people regularly attending these classes.

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MAZAHIRUL ULOOM LONDON Trustees' Report for the Year Ended 31 August 2023

islamic Lectures: : Our normal public lectures, prayers and seminars have been returned with the preCOVID spirit.

Educational Activities

We continued to provide an independent education service through the Mazahirul Uloom London School. The school provides National Curriculum education, as well as faith based learning, for 5 Secondary school classes from Year 7 to 11 totalling 125 students of which 15 completed their secondary education and left with a minimum of 9 GCSE’s. All of whom went on to further education.

The school also excels in pastoral care having built and maintained excellent relationships with parents. We believe that this is vital to enabling us to deliver a quality education service to our students.

Mazahirul Uloom London also provides evening and weekend supplementary classes for children between the ages 5-16, the total number of students attending these classes are 90. These students are drawn from the local community who do not necessarily attend the regular school.

The school has built on earlier successes and has given more focus to students and staff well-being . Ofsted began their most recent report (2021) with: "Pupils said that they enjoy school a great deal because it is so welcoming. This sums up what it is like to attend Mazahirul Uloom perfectly. The welcoming and inclusive cultire brings everyone together. As a result, pupils are cared for well"

Numbers at the school are healthy and we have more applications than we can accommodate (currently 120 sudents). Teachers are happy that the school works to help them maintain felexible and comfortable work-life balance which is one perhaps the main, reason that staff retention is not a problem at MUL

As Ofsted reported..."there is a strong emphasis by the headteacher on ensuring that staff workload is managabel. Staff greatly appreciate the flexibility they have to balance work and home life" At MUL we believe that these issues are important in order that we nay fulfil our larger mission of what the charity stands for.

Reserve policy: The trustees has determined that the appropriate level of free reserves which are not invested should be equivalent 3 to 6 months' expenditure, approximately £91K to £182K. Despite the fact that note 10 to the financial statements shows total unrestricted funds of £831K, the charity only had free reserve fund of £171K after the designated fund of £660K to match the net cost of net fixed assets. This free reserve has fallen as the year ended and the board is working to improve during the year 2023/2024 onward. As there is nofurther capital committment the charity has no concern of its going concern operation.

Premises extension

During the year the charity's extension work was slow and no extra Q-e-Hasana raised. This year extension work cost extra £52,000, which is reflected in freehold improvement brining freehold value at cost of £1,218,735.

Review of Transactions and Financial Position

As at 31 August 2023 the charity's net balance sheet value is £830,977.

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MAZAHIRUL ULOOM LONDON Trustees' Report for the Year Ended 31 August 2023

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).

The law applicable to charities in [England & 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 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:

The trustees are responsible for keeping proper accounting records that 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 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 irregularities.

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The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on charities information page.

Independent Examiner

An independent examination was carried out by Abacus Partners (Ldn) LLP, Chartered Certified Accountants. The charity elected to dispense with the annual appointment of independent Examiner. In the absence of a specific resolution to the contrary Abacus Partners (Ldn) LLP will continue in office.

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This report, which has been prepared taking advantage of special exemptions applicable to small entities, was approved by the board on 21 June 2024 and signed on their behalf.

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Mr. Faruk Ahmed
Secretary
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MAZAHIRUL ULOOM LONDON YEAR ENDED 31 AUGUST 2023

| report on the accounts of the charity for the year ended 31 August 2023 which are set out on pages 6 to 11. The accounts have been prepared on the basis of accounting policies set out on page 8.

Respective responsibilities of trustees and examiner:

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of ACCA.

It is my responsibility to:

Basis of independent examiner'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 disclosures 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” and the report is limited to those matters set out in the statement below.

Independent examiner's statement:

2 To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

N A myCHOAVDHURY OSFCCA ABACUS BY RTNERS (LDN) LLP

Chartered Certified Accountants

London E14 6JL

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MAZAHIRUL ULOOM LONDON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

Total Total
Unrestricted Restricted 2023 2022
INCOMEAND EXPENDITURE Notes £ £ £ £
Incoming Resources
Voluntary Income 3.1 107,463 - 107,463 84,005
Charitable Activities Income 3.2 349,566 - 349,566 337,274
Total Income 3 457,029 - 457,029 421,279
Resources Expended
VoluntaryCost 41 434 - 434 900
Charitable Activities Cost 4.2 358,299 - 358,299 323,995
Administrative Cost 4.3 21,801 - 21,801 23,285
Total Resources Expended 4 380,534 - 380,534 348,180
NetIncome/ Deficitfortheyear 76,495 - 76,495 73,099
Fund as at
1 September 2022		 754,482 754,482 681,383
Fundsasat31August2023 10 830,977 - 830,977 754,482

The notes on pages 8 to 11 form part of these accounts. Page -6

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MAZAHIRUL ULOOM LONDON BALANCE SHEET AS AT 31 AUGUST 2023

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2023|Total2022| |Notes|£|£|£| |Fixed|Assets:| |Tangible|Assets|5|1,227,964|1,166,321| |Current|Assets:| |Debtors|&|prepayments|6|95,436|400,021| |Cash|at|Bank|and|in|hand|77,552|100,040| |172,988|200,061| |Creditors:| |Amount|falling|due|within|one|year|7|58,640|61,190| |Net|Current Assets|114,348|138,874| |1,342,312|1,305,192| |Creditors:| |Amount|falling|due|more|than|one|year|8|511,335|550,710| |Total|Net|Assets|830,977|754,482| |Funds| |Unrestricted|funds:|General|10|830,977|754,482| |Restricted|Funds|10|-|-| |Total Funds|830,977|754,482|

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These accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) (UK GAAP applicable to Smaller Entities).

Approved by the Board of Trustees on 21 June 2024 and signed on it's behalf by

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Mr Harunur Roshid Chowdhury
(Trustee- Chairman)
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Mr Muhammed Gias Uddin (Treasurer)

The notes on pages 8 to 11 form part of these accounts.

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MAZAHIRUL ULOOM LONDON

Notes to the financial statements

for the year ended 31 August 2023

1 Accounting Policies

1.1 Basis of preparation of accounts:

1.2 Grants and Donation receivable:

1.3 Allocation of cost:

1.4 Tangible fixed assets and depreciation:

Fixed assets for the charity use are capitalised at cost. They are stated in the accounts at cost less depreciation.

Depreciation is calculated to write off the cost less their estimated residual value, over their expected useful lives on the following basis:

Fixture, fittings and equipments

10% on cost.

  1. Incoming Resources The incoming resources and surplus are attributable to the principal activities of the charity.

  2. INCOME SUMMARY

3.1 Voluntary Income Unrestricted Restricted 2023 2022
£ £ £ £
Friday Collection 22,074 22,074 37,349
General Donation 85,389 85,389 46,656
107,463 - 107,463 84,005
3.2 Charitable Activities Income Unrestricted Restricted 2023 2022
£ £ £ £
Student Fees 330,498 330,498 330,993
Evening Madrasha 8,800 8,800 6,281
Other income 10,268 10,268 -
349,566 - 349,566 337,274
TotalIncome 457,029 - 457,029 421,279

3.2 Charitable Activities Income

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MAZAHIRUL ULOOM LONDON Notes to the financial statements for the year ended 31 August 2023

4 EXPENSES SUMMARY

4.1 Voluntary Cost Unrestricted Restricted 2023 2022
£ £ £ £
Subscriptions 434 434 900
434 - 434 900
4.2 Charitable Activities Cost Unrestricted Restricted 2023 2022
£ £ £ £
Salaries and wages 250,606 250,606 245,217
Employer's NIC 4,615 4,615 6,879
Staff Pension 2,644 2,644 2,106
Water and Rates 4,460 4,460 4,815
Casual & cover teacher 27,747 27,747 20,162
Teacher Training - - 597
Hire of Equipment's 7,570 7,570 7,002
Cleaning, Repairs & Maintenance 6,927 6,927 6,033
Telephone/Internet
Printing/Postage/Copying		 801
1,334		 801
1,334		 1,158
967
Trips and event expenses 10,672 10,672 1,741
Heating and Lighting 4,343 4,343 6,515
Insurance 6,936 6,936 5,006
Study Materials 13,817 13,817 6,844
Examination fees & Ofsted 15,827 15,827 8,954
358,299 - 358,299 323,995
4.3 Administrative Cost Unrestricted Restricted 2023 2022
£ £ £ £
a) Support Costs
Salaries and wages 6,877 6,877 7,200
Employer's NIC 48 48 71
Hire of Equipment's 1,892 1,892 2,334
Cleaning, Repairs & Maintenance 1,732 1,732 4,508
Telephone/internet 200 200 289
Printing/Postage/Copying 333 333 -
Heating and Lighting 483 483 724
Insurance 2,312 2,312 1,669
Bank Charges 3,388 3,388 3,066
Consultancy and Professional fees
Depreciation on FF and Equipment's		 -
~		 -
-		 1,864
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17,265 - 17,265 18,721
b) Governance Costs
Salaries and wages 2,292 2,292 2,400
Employer's NIC 16 16 24
Consultancy Fees/legal 373 373 465
Accountancy 1,855 1,855 1,675
4,536 - 4,536 4,564
21,8041 - 21,801 23,285
TotalExpenses 380,534 - 380,534 348,180

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MAZAHIRUL ULOOM LONDON

Notes to the financial statements for the year ended 31 August 2023

5 Tangible Fixed Assets Freehold Freehold Fixture, fitting
Properties & Equipment's Total
£ £ £
Cost B/Fwd 1,166,321 102,347 1,268,668
Addition-extension/improvement 52,415 9,228 61,643
1,218,736 111,575 1,330,311
Depreciation:
Charges B/Fwd		 102,347 102,347
Charge for the year - -
- 102,347 102,347
Net Book Value
As at 31 August 2023 1,218,736 9,228 1,227,964
As at 31 August 2022 1,166,321 0 1,166,321
6 Debtors & Prepayments 2023 2022
£ £
Student Fees 45,436 49,894
Loan to Darul Uloom Foundation 50,000 50,000
Other Debtors - 127
95,436 00,027
7 Creditors: Amount Falling Due Within One Year 2023 2022
£ £
Other Creditors 1,825 -
Qurd e Hasana - Pvt Loan 56,815 61,190
Advance Tuition Fess - -
58,640 61,190
8 Creditors: Amount Falling Due After More Than One Year 2023 2022
£ £
Qurd e Hasana - Pvt Loan 511,335 550,710
517,335 550,710
Private Loans: "Qurd Hasana” are loans from the charity's beneficiaries, which only have a moral obligation to repay on demand,
if possible. There is no interest due or security given for these loans.
9 Staff Emoluments 2023 2022
£ £
Total wages and salaries 259,775 254,817
Employer's NIC 4,679 6,973
264 454 261,790
Direct Charitable 255,221 252,096
Others 9,233 9,694
264,454 261,790
Avg No ofemployees: Admin 1 1
Avg No ofemployees: Direct 23
24		 22
23
Employees paid in excess of£60,000 during the current year
andpreviousyear None None

No remuneration was paid to any trustees or their associates during the year ended 31.08.2023 nor at 31.08.2022.

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MAZAHIRUL ULOOM LONDON

Notes to the financial statements

for the year ended 31 August 2023

10 Movement in Funds

Movement in Funds Free Designated Unrestricted Restricted
Reserve Fund Fund Fund Total
£ £ £ £ £
As at 1 September 2022 200,063 554,421 754,484 - 754,483
Current year surplus 76,495 76,495 - 76,494
Current year transfer (105,393) 105,393 - -
Asat31August2023 177,165 659,814 830,979 - 830,977

13 Transaction with Trustees

There were no transactions with the trustees during the year.

14 Contingent Liabilities

The charity had no contingent liabilities as at 31 August 2023 nor at 31 August 2022.

There were no disclosable related party transactions during the year.

During the year the company/charity benefited from unpaid work performed by volunteers.

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