Registered Charity No - 1079162 UMMAT-UL- ISLAMIYYAT Trustees, Report and Accounts For the Year Ended 31 December 2024
CONTENTS PAGE Legal and Administrative Details Trustees, Report Independent Examiners, Report Statement of Financial Activities Balance Sheet Notes to the Accounts 10
REFERENCE AfiD ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees l. Mr. Abdul-Ganiyy Ayind¢-Usman (Chair) 2. Mr. Olaposi Owojori 3. Mr. Sheifv Jaiyesimi 4. Mr. Quadti Mustapha 5. Mr. Sammy Noheem Sanni-Alashe Charity registered Number 1079162 Date of Charitable Registration 29 January 2000 Principal office 59 Wessex Drive Erith DA8 3AE Secretary Mr Abdul-Ganiyy Ayinde-usman Independent examiners Accounting Assist Ltd Clo GoodtoGive Bankers Natwest Bank
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECENtBER 2024 The Board of Trustees, who are the trustees for charity law purpos¢s, submit their annual report and the financial statcmcnts of Ummat-ul-Islamiyaat for the year ended 31 December 2024. The Board of Trustees confms that the annual report and fjnancial statements of th¢ Charity comply with current ststutory rcquiremcnls, the rcquir¢m¢nts of the Charity's governing document and the provisions of th¢ Statement of Recommcnd¢d Practice (SORP) 'Accounting and Reporting by Charitics (revised 2005). Structure? governance and management The S Trustees are: Mr. Abdul-Ganiyy Ayinde-usman (Chair) Mr. Olaposi Owojori Mr. Shcifu Jaiyesimi Mr. Quadri Mustapha Mr. Sammy Noheem Sanni-Alashe The Trustees play a primary rolc in ¢nsuring good gov¢rnance and fimctioning of the foundation. The Board's role, functions and responsibiliti¢s are quite clearly dcfin¢d. Th¢ Charity currcntly has a strong team of Advisory board mcmbers in the UK who havc helped to secure financial support and contribute to the future planning of the organisation. Governing Document: Ummat-ul-Islamiyaat is an unincorporated charitable organisation fonned on 31 October 1999 and rcgist¢r¢d as a charity on 29 January 2000. The charity is governed by a Trust deed dated 31 Octobcr 1999. Recruitment 2nd appointment of Trustees: The members of the Gcncral Trustee Board arc trustees for the purpose of charity law. New trust¢¢s maybe appointed by resolution of a meeting of the Irust¢es. Much of charity's work focuses upon promotion of Muslim Faith and thc running and maintenance of its placcs of worship. Th¢ Gcneral Truslcc Board seeks to ensure that the needs of this wup arc appropriately rcfl¢ctcd through th¢ diversity of th¢ trustce body, to enhancc the potential pool of ts'uslecs the Ch"Ity has through sclective adv¢rtising and networking with voluntary organisations active in the sector sought to identify those who would be willing to becomc membcrs of the charity and use th¢ir own expcricncc to assist the charity. Risk Management: We arc committcd to a policy of identifying, monitoring and managing th¢ risks that might advcrscly affect th¢ activitics in which w¢ ar¢ involved. In this contexL risk is defined as the potential to fail to achi¢vc charity objectives and for loss. financial and reputstional, inherent in the environm¢nt in which we operate in th¢ natur¢ of the transactions undertaken. Th¢ principal risk of th¢ charity has been its dendence on voluntary incom¢. Trustees have initiatcd various proc¢sses to mitigatc such risk so that the charity has sutTicient reserve in the event of adverse condition(s).
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees have alco examined other operational and busincss risks which they face and confirni that th¢y hav¢ taken steps to mitigate thc significant risks. Public Benefit: The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and havc paid due regard to public benefit when preparing this report. The benefit Provided to the public is consistent with the aims of the charity in UK. Objectives and activities: To advance the Islamic religion in accordance with the Holy Quran and the authentic Hadith of Rasulullah To r¢licv¢ povcrty sickn¢ss and distress amongst Muslims need To advance Islamic education by th¢ provision and maintenanc¢ of a Mosqu¢ and School To provide or assist in thc provision of facilitics for rccrcation or other l¢isur¢ tim¢ in London, particularly for Muslims in the interest of social welfare and in order to improve thcir quality of life Operational costs for this year hav¢ bc¢n supportcd by donations from Trustces and general donations received through fund raising activities. Financial review: The largest contribution to the charity for the year came from general offerings. The charity began its charitabl¢ activities from January 2000. Thc Charity curr¢ndy aims to designatc the total nd received less expenses for the main objective of the charity. Plans for future periods: The Charity plans to develop a new fvndraising strategy to include mass marketing. Besides mass marketing and events. the charity is aiming to achieve its targets through s¢curing donations from FtNWt, trusts and foundations and corporate supporters. A development board may b¢ cated to hclp include other avcnues of fundraising to bc included in the yearly programme. Statement of Board of Trustees, responsibilities The Board of Trustees are responsible for preparing the Annual Report and the financial staiements in accordancc with applicablc law and Unit¢d Kingdom G¢n¢rally Accepted Accounting Practice. Charity law applicablc to charities in Englandlwales requires the Board of Trust¢cs to prcparc financial statem¢nts for each financial year which give a true and fair view of thc statc of affairs of the Charity and of thc surplus or deficit of the Charity for that p¢riod. In pr¢paring those financial statemcnts the Board of Trustecs havc: Scl¢ct¢d suitabl¢ accounting policies and applicd thcm consistently, Made judgmcnts and Cslimates that r¢asonabl¢ and prud¢nL Stated whether applicable accounling standards hav¢ b¢cn followed, subjcct to any material d¢partur¢s disclos¢d and ¢xplain¢d in the financial statements; and
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Prcpared the financial stat¢mcnts on a going concern basis (unlcss it is inappropriate to presume that thc Charity will continu¢ in op¢ration). Th¢ Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. Thry are also responsible for keeping proper accounting rccords which disclose with reasonablc accuracy at any time the financial position of the Charity and enable them to ensur¢ that the financial statements comply with the Charities Act 1993. Th¢y ar¢ also responsible for safeguarding the ass¢ts of the Charity and hence for taking rcasonable steps for thc delcction and preventkon of fraud and other irregularities. The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial inforniation included on the Charity's w¢bsitc. Lcgislaiion in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions, Statement of disclosure of inforniation to indepcndcnt examiner. We, as the Trustecs of th¢ Charity who held office at the date of approval of these financial statemeiits as set out on page l each confm, so far as we are aware. that: Ther¢ is no relevant infonnation of which the Charity's indcpcndent examiner are unaware. and we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant inforn]ation and to establish thaf thc charity's indepeiident examiner are aware of that inforn]ation. Independent Examiner: The Charity's indcp¢ndcnt cxaminer, Anum Hassan, FCCA of Accounting Assist Ltd Clo Good to Give Ltd, have indicated their willingncss to offer themselves for appointmcnt. This r¢port was approved by the Trustees on and signed on their behalf by: Name Signature....... 7-3-2f
INDEPENDENT EXAMINER"S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UMMAT.U ISLAMIYAAT I report on th¢ financial statements of the charity for the year cnd¢d 31 December 2024 which comprise the Statem¢nt of Financial Activities and Balanc¢ Sheet with associate notes. This report is made solely to the charity's Trustees, as a body, in accordance with s¢ction 145 of the Charities Act 201 l and rcgulations madc undcr section 154 of that Act. My work has b¢cn undcrtaken so that I might stat¢ to th¢ charity's Truslccs those matt¢rs I am rcquired to state to them in an independent ¢xaminer's report and for no other purpose. To the fullcst extent pcnnitted by law, I do not accept or assume responsibility to anyone othcr than the charity and the charity's Trustees as a body, for my cxamination work. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND ExAllNER The charity's Trustees are responsible for the pparation of the fmancial statemcnts, and they considcr that an audit is not required for this year under section 144(2) of thc Charities Act 2011 (the Act) and thal an indcpend¢nt ¢xamination is need¢d. It is my responsibility to: Examine the accounts (under Section 145 ot.the Charities Act). To follow th¢ procedures laid down in the General Directions giv¢n by the Charity Commissioners (under Scction 145(5)(b) of th¢ Charities Act): and To state whethcr particular matters have come to my att¢ntion. Basis of Independent Examiner's report My examination was CTI¢d out in accordance with the Gcncral Directions given by the Chai'ity Commissioners. An examination includes a r¢view of the accounting recoi'ds k¢pt by th¢ Group/District and a comparison of the accounts presented with those records. It also includcs consideration of any unusual items or disclosures in the accounts and seekin8 explanations from you as trustees conccrning any such matters. The procedures undertakcn do not provid¢ all the evidenc¢ that would bc required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair, view and th¢ rq)ort is limit¢d to those matters set out in the staEcment below. Independent Examiner's statement In connection with my exatnination, no matter has com¢ to my attention: l) wliich gives mc rsOnable cause to believe that in any material respect the requirements: to keep accounting records in accordancc with section 130 of the Act. and to prcpare financial slalements which accord with the accounting records and comply with the accounting requirem¢nts of the Act have not been met. or 2) to which, in my opinion, attcntion should b¢ drawn in ord¢r to cnable a propcr understanding of the financial statements to be reach¢d. Signed: Dated: 2810312025 Anum Hassan, FCCA On behalf of Accountin8 Assist Ltd
STATE1NT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Reslricted Tolal Fund$ Total Funds 2024 2024 2024 2023 Notes Incoming resources General offerings 153,37? 2,040 155,412 168.678 Gift Aid 31.154 31,154 43,456 Other 25 25 103 Total Incoming resources 184,551 2,040 186,591 212,237 Resources expended Charitable Activities & Expendirure 191,508 191.508 203,649 Governance costs 8,598 8,598 11,671 Total Resources expended 200,106 200,106 215,321 Movement in total fund for the year- Net income l (expenditure) For the year -15,555 2,040 -13,515 3,084 Fund balance brought forward 27,790 8,290 36,080 39,164 Fund balance carried forward 12,235 10?30 22,565 36,080
BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note FIXED ASSETS Tangibl¢ assets 20,566 23,436 CURREwf ASSETS Debtors 19,948 10,254 Cash at bank 2J21 14,062 22,269 24,316 cREDORS. amounts falling due within one y¢ar 20270 11,671 NET CUR, NT A&SETS 1,999 12,644 NET ASSETS 22,565 36,080 CHARITV FufiDS Unr¢5tricled fvnds 12,235 10?30 27,790 8,290 Restricted fvnds TOTAL FUNDS 22,565 36,080 This was approvcd by the Trustees on and signed on their behalf by: Name Signature...-.. Date Th¢ notcs on pages 10- 12 forni part of thcsc financial statem¢nts
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 I. ACCOUNTING POLICIES Basis of preparation of financial statements The fmancial statements have been prepared und¢r the historical cost convention, with the exception of investmcnts which ar¢ included at market value. and in accordance with the Financial Reporting Standard for Smallcr Entili¢s (¢ffective April ?008). The financial statem¢nts havc been prepared in accordance with the Statement of R¢commended Practice (SORP), 'Accounting and Rcportin8 by Charitics, publishcd in March 2005 and applicable accountin8 Standards. Fund accounting General ndS are unrestricted funds which are available for use at the discretion of the Trustees in rtheranc¢ of the gencral objcctives of the charity and which hav¢ not been dcsignated for other purposes. Restrict¢d funds are funds which are to be used in accordance with specific restrictions impos¢d by donors or which have been raiscd by the charity for particular purposes, Th¢ Costs of raising and administering such fvnds are charged against thc spccific fvnd. Th¢ aim and use of each restricted fund is set out in th¢ notes to the financial statements. Incoming resources All incoming resources are included in th¢ Statement of financial activities when the charity has ¢ntitlement to the funds, certainty of receipt and thc amount can bc measured with sufficienl reliability. Donated services or facilities, which comprise donated seNices, included in income at a valuation which is an estimate of the financial cost borne by the donor whei'e such a cost is quantifiable and measurable. No income is recognised whcre there is no financial cost boine by a third party. Incom¢ tax recoverable in relation to donations recciv¢d under Gift Aid or deeds of covenant is recognised at the time of th¢ donation. Resources expended Expenditure is accounted for on an accruals basis and has been included under expensL categories that aggregat¢ all costs for allocation to activities. Where costs cannot bc directly atti'ibuted to particular activities, th¢y have been allocat¢d on a basis consistent with the use of the resources. Fundraising costs ar¢ those incurr¢d in seeking voluntary contributions and do not includc the costs of disscminating infonnation in support of the charitabl¢ activities. Support costs atc th05¢ Costs incurrcd dir¢ctly in support of ¢xp¢nditure on th¢ obj¢cEs of the ch'Ity and include project managemcnt carri¢d out at Headquarters. GoveiTranc¢ costs are thos¢ incurred in Connection with administration of th¢ charity and compliance with constitutional and ststutory requircmcnts. Grants payabl¢ ar¢ charged in th¢ year when the offer is made except in those cases where the offcr is conditional, such grants being reco8nis¢d as expenditur¢ when the conditions 101 Page
NOTES TO THE FUqANCIAL STATEMENT(Continued) FOR THE YEAR ENDED 31 DECEMBER 2024 attaching arc fulfilled. Grants off¢rcd subject to conditions which havc not been met at the year¢nd ar¢ notcd as a commitm¢nt but not accrued as expenditure. TANGIBLE FIXED ASSET D¢prrxiation is provided at the following annual rates in order to writ¢ off each asset ovei. its ¢stimat¢d use] life. oirice and musical equipment 200/0 on NBV Fixtures and fitlings 200/0 OD NBV Motor vehicles 20% onNBV Computer equipment 20%onNBV VOLUNTARY INCOME 2024 2023 Donations Gift Ald Other 155,412 31,154 25 168,678 43.456 103 Total Income 186,591 212,237 TRUSTEES'ES EXPENSES The trust¢¢s' ¢xp¢ns¢s during the year ended 31 December 2024 were £0 DEBTORS 2024 2023 Other Debtors 19,948 19,948 10,254 10,254 Total 11 I Page
NOTES TO THE FINANCIAL STATEMENT(Continued) FOR THE YEAR ENDED 31 DECEMBER 2024 S. CREDITORS: AMOUNTS FALLING DUE WITIttN ONE YEAR 2024 2023 Other Creditors Total 20.270 11,671 6. TANGIBLE FIXED ASSET Land & Building Equipment Total COST At 31 It December 2023 9,085 61,675 70,760 At 3111 December 2024 9,085 61,675 70,760 DEPRECIATION At 31 st December 2023 43,736 43,736 Charge for the Year 2,870 2,870 At 3111 December 2024 50,194 50.194 NET BOOK VALUE At 31" December 2023 9,085 14J51 23,436 At 31$1 December 2024 9,085 11.481 20,566 121 Page