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← Al-Hassan Education Centre

2025-03-31-accounts

Registered number 3725121

Charity number 1078159

AL-HASSAN EDUCATION CENTRE

Report and Accounts

31 March 2025

AL-HASSAN EDUCATION CENTRE

Report and accounts Contents

Page
Company information 1
Director/ Trustees' report 2-5
Accountants' report 6-7
Income and expenditure account 8
Balance sheet 9
Notes to the accounts 10-13
Detailed income and expenditure account 14

AL-HASSAN EDUCATION CENTRE Company Information

Directors/ Trustees

Muhammad Farooq Wajid Hussain Irshad Ul Haq Choudhary Muhammad Akram Najmi Abdul Jabbar

Secretary

Asif Ali

Accountants

Rehman Michael & Co 277 Roundhay Road Leeds West Yorkshire LS8 4HS

Natwest Bank

Harrogate Road Leeds

Registered office

Leeds, West Yorkshire, LS8 4LG

Registered number

3725121 Company limited by guarantee

1

AL-HASSAN EDUCATION CENTRE Registered number: =Data!E7 Director and Trustees' Report

Charity number 1078159

The directors/trustees present their report and accounts for the year ended 31 March 2025.

Principal activities

The company's principal activity during the year continued to be a charitable organisation.

Directors/ Trustees

The following persons served as directors during the year:

Muhammad Farooq Wajid Hussain Irshad Ul Haq Choudhary Muhammad Akram Najmi Abdul Jabbar

1 Structure, Governance and Management

The charity Al-Hasan Education Centre is a Company Limited by Guarantee, incorporated 3 March 1999 and registeerd as a charity on 11 January 2006.

Their main objective is to serve the local muslim community by providing a place of worship, education and leisure.

All members of the Management Committee give their time voluntarily and receive no benefits from the charity.

Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period after which they must be re-elected at the next Annual General Meeting.

The Management Committee meets on a monthly basis and is responsible for the strategic direction and policy of the charity.

The Management Committee during the year has reviewed the main risks facing the charity and will continue to do so regularly basis. Trustees are satisfied that systems and processes are in place to manage the risks that have been identified.

In particular, the Committee continues to ensure good financial forward planning and cash flow awareness and has established a reserves policy, setting aside reserves equivalent to approximately 6 months running costs for the charity. Policies and procedures are regularly updated to minimise operational risks and to ensure appropriate protection measures are in place for e.g. vulnerable adults and children.

2 Aims and Objectives

The charity's main objectives and activities are:

3 The focus of our work 2024-25

The masjid bank accounts are used for the daily expenditure for maintaining land and buildings.

2

AL-HASSAN EDUCATION CENTRE Registered number: =Data!E7 Director and Trustees' Report

Charity number 1078159

Funeral services funds that are received are mostly utilised for funeral purposes. Apna centre funds that are received are mostly utilised for delivery of leisure activities. We have two full time Imams who lead the prayers and are teaching Arabic/ Islamic studies and history to the local community.

Our online services for education and prayers improving.

Masjid E Ouba

We use the buildings to facilitate more people and provide further education to the youth of today. We are using the new facilities for praying and other community activities since 2017/2018 and it has the expected facilities for disadvantaged groups. Such as; the elderly, youth, and the disabled.

. The Madrassa Education has been reviewed which has resulted in better education standards for both boys and girls. We teach Nazira, Quran, Hifz, Islamic and Arabic study. We have 200 regular students aged 5 - 18 yrs. We have a waiting list of students who are served and admitted on first come, first served basis.

Our Imam reads verses from the Holy Quran on every Sunday after Zuhr Prayer for an hour and then explains the text in detail. This programme is very successful with people from all ages particularly in the question and answer session after the talk. Prominent scholars have often visited our Mosque to give lectures which have attracted a number of youngsters to come to the Mosque.

We have a Nikkah (marriage) register with our imam.

We are grateful to all those who have contributed generously.

Masjid library - key objectives

*To provide access to books on Islam and the Muslim world in English and Urdu for the local community.

*To promote literacy amongst young people through books on Islam.

*To allow access to the wider community and to promote a balanced true and accurate image of our faith, and on Muslims in the UK. Positive feedback has been received from those who have had the opportunity to use the library.

Funeral Service

Key objectives

To provide a service to families requesting funereal rites and rituals at the Masjid subject to availability. Mourners sit on an average of 3 days per funereal at the moment. This service is limited due to the lack of space. As soon as the new mosque is complete we will be able to provide seperate facilities for men and women. Bathing facilities and cold room facilities will be provided for the dead bodies. 95% of bereavements are from Leeds. Staff and volunteers are from Leeds.

4 Future Goals

a To continue to review Madrassa Education system and Education Standards

b To oversee the running of the mosque and centre

c To continue to develop formal policies and procedures for the organisation

Long term objective

Continue to develop the two buildings adjacent to the Mosque so that funeral, education and facilities for women are completed.

3

AL-HASSAN EDUCATION CENTRE Registered number: =Data!E7 Director and Trustees' Report

Charity number 1078159

Brief Summary of Achievements (Masjid -E - Ouba)

The management committee of Al Hassan Education Centre has made many positive achievements within this year with continuous public & community support. This includes the following:

Classes:

The Madrassah education has been reviewed and this has resulted in better educational standards and outcomes for both boys and girls, the number of which is around 300 students combined in the Masjid and Apna Centre.

Funeral Service:

Our funeral now covers 95% of the city of Leeds. To provide a service to families requesting funeral rites and rituals at the Masjid subject to availability. Mourners sit on an average of 3 days per funeral at the moment. This service is limited due to lack of space. As soon as the new mosque is complete we will be able to provide separate facilities for men and women. Bathing facilities and cold room facilities will be provided for the dead bodies. 95% of bereavements are from Leeds. Staff and volunteers are from Leeds.. We also operate a death committee system from 2001. We currently have 105 members on the committee list and membership starts of by paying a one off lump sum deposit and a £25 per/annum fee thereafter every year. Upon a death claim, we pay out the full funeral costs. The funeral service has 3 staff members who are on a voluntary basis in order to operate this. The accounts and finance related to Funeral Service are not used anywhere else other than for funeral service and if required as a matter of urgency then this money is placed back as soon

Apna Centre

Apna Centre is also bus and we have permanent weekly bookings for elderly women and men lunch club sessions, Kids Karate Classes, Educational study classes as well as one-off engagements, meetings & breakfast clubs. The accounts and finance related to Apna Centre are not used anywhere else other than for Apna Centre and if required as a matter of urgency then this money is placed back as soon as possible.

4

AL-HASSAN EDUCATION CENTRE Registered number: =Data!E7 Director and Trustees' Report

Charity number 1078159

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 30 December 2025 and signed on its behalf.

M' Farooq

M Farooq Director

5

AL-HASSAN EDUCATION CENTRE Accountants' Report

Accountants' report to the directors of AL-HASSAN EDUCATION CENTRE

You consider that the company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Rehman Michael & Co Chartered Certified Accountants

277 Roundhay Road Leeds West Yorkshire LS8 4HS

30 December 2025

6

Charity number 1078159

AL-HASSAN EDUCATION CENTRE Income and expenditure Account for the year ended 31 March 2025

Income
Less: Cost of income generation
Gross surplus
Administrative expenses
Operating Surplus/(loss)
Surplus/(loss) before taxation
Tax on profit/(loss)
Surplus for the year
Total funds brought forward
Total funds carried forward		 2025
£
268,879
(116,511)
152,368
(132,520)
19,848
19,848
-
19,848
2,168,839
2,188,688
1		 2024
£
273,393
(168,658)
104,735
(112,492)
(7,757)
(7,757)
-
(7,757)
2,133,393
2,125,636
(43,203)

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and is reconciled to the total funds as shown in the Balance Sheet Notes as required by the said Statement.

All activities derive from continuing operations

7

AL-HASSAN EDUCATION CENTRE Registered number: 3725121 Balance Sheet as at 31 March 2025

Charity number 1078159

Notes
Fixed assets
Tangible assets
3
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
4
Net current assets
Net assets
Capital and reserves
Surplus/ deficit account
11
Accumulated funds		 2025
£
1,928,718
311,327
(51,358)
259,969
2,188,687
2,188,687
2,188,687
-		 2024
£
1,939,056
286,662
(56,879)
229,783
2,168,839
2,168,839
2,168,839
-

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

M' Farooq

M Farooq Director Approved by the board on 30 December 2025

8

AL-HASSAN EDUCATION CENTRE Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Voluntary income

The value of services provided by volunteers has not been included in the accounts.

Grants and donations

Grants, including grants for the purchase of fixed assets, are recognised in full in the period to which they relate, and are split depending on the nature of the incoming resource.

Resources expended

Resources expended are recognised in the period in which they relate on an accruals basis and split depending on the nature of the expenditure incurred.

Winding up or dissolution of the charity

If the charity were to be dissolved or wound up the trustees would pass any net assets to similar organisations and deserving causes.

Going concern

The Charity has sufficient cash at bank as at the year end and has raised further funds since then, which provide adequate resources to finance committed delivery programmes, along with the day to day operations. The trustees monitor the expenditure level and adjust development expenditure to ensure that expenditure is only incurred when sufficient funds are available to cover payments as they fall due. On this basis, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, being a period of twelve months after the date on which this report and financial statements are signed. For this reason, it continues to adopt the going concern basis in the financial statements.

Purposes of Unrestricted/ Restricted Funds

Delivering mental health and other services to local community. The activities are described in the Trustees Report. Full analysis of income and expenditure is available on the last page.

9

AL-HASSAN EDUCATION CENTRE Notes to the Accounts for the year ended 31 March 2025

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings and land These are not being depreciated because their market value is greater than cost/ NRV Plant, equipment, furniture and machinery 10% reducing balance Motor vehicles 20% reducing balance

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2
Employees
Average number of persons employed by the company
3
Tangible fixed assets		 2025
Number
3		 2024
Number
3

10

AL-HASSAN EDUCATION CENTRE Notes to the Accounts for the year ended 31 March 2025

Cost
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Land and
buildings
£
1,854,707
1,854,707
-
-
-
1,854,707
1,854,707		 Plant and
machinery
etc
£
283,761
283,761
216,965
6,827
223,792
59,969
66,796		 Motor
vehicles
£
19,000
19,000
1,447
3,511
4,958
14,042
17,553		 Total
£
2,157,468
2,157,468
218,412
10,338
228,750
1,928,718
1,939,056

The properties are not being depreciated because the market value is greater than the cost.

4
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security costs
Other creditors (unpaid salaries and accruals)		 2025
£
49,304
2,054
-
51,358		 2024
£
49,304
2,185
5,390
56,879

5 Other information

AL-HASSAN EDUCATION CENTRE is a private company limited by guarantee and incorporated in England. Its registered office is: Leeds,

West Yorkshire, LS8 4LG

9 Ultimate control and related parties

The directors/ trustees are the ultimate controlling party. There were no related party transactions.

10 Analysis of assets and liabilities representing each of the charity's funds

Balance Unrestricted Restricted Balance
at March funds funds at March
2024 £ £ 2025
Tangible fixed assets (unrestricted) 1,939,056 (10,338) - 1,928,718
Current Assets 286,662 24,665 - 311,327

11

AL-HASSAN EDUCATION CENTRE Notes to the Accounts for the year ended 31 March 2025

Current Liabilities (creditors)
(56,879)
Long Term Liabilities (creditors)
-
Transfer
-
2,168,839
11 Movement in Funds
(Capital account)
Unrestricted funds
Restricted funds
Transfers
Total funds reconciled to balance sheet
There were no designated funds during the period		 5,521
-
-
19,848
Balance
at March
2024
£
782,081
1,386,944
-
2,169,025
(186)		 -
-
-
-
Incoming
Resources
£
18,476
1,372
-
19,848
-		 (51,358)
-
-
2,188,687
Balance
at March
2025
£
800,557
1,388,316
2,188,873
(186)

12

Charity number 1078159

AL-HASSAN EDUCATION CENTRE Detailed profit and loss account for the year ended 31 March 2025

Income
Apna Centre
Masjid Quba
Education Centre
Funeral Services
Government grants/ misc income
Transfer
Grants and donations
Less: Cost of income generation
Charitable direct costs (cemetries etc)
Less: Administrative expenses
Employee costs:
Wages and salaries
Motor expenses
Premises costs:
Rates and water
Service charges
Light and heat
Cleaning
General administrative expenses:
Telephone and fax
Subscriptions
Bank charges
Insurance
Equipment expensed
Repairs and maintenance
Depreciation
Legal and professional costs:
Audit and accountancy fees
Total administration costs
Surplus for the year		 Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
18,942
-
18,942
-
4,107
4,107
-
79,846
79,846
165,984
-
165,984
-
-
-
-
-
-
184,926
83,953
268,879
116,511
-
116,511
-
41,549
41,549
-
-
-
-
41,549
41,549
1,721
4,237
5,958
14,218
180
14,398
12,844
32,132
44,976
187
187
28,970
36,549
65,519
1,199
350
1,549
161
-
161
-
-
-
4,967
4,133
9,100
3,432
-
3,432
872
-
872
10,338
-
10,338
20,969
4,483
25,452
-
-
-
-
-
-
49,939
82,581
132,520
18,476
1,372
19,848		 Total
2024
£
10,965
3,364
72,372
186,692
-
-
273,393
168,658
41,262
1,038
42,300
4,157
17,017
19,524
187
40,885
1,480
159
270
4,091
1,382
12,936
7,639
27,957
1,350
1,350
112,492
7,757
-

There were no designated funds during the period.

13