Rter Cb•ri v %0- 1079162 UMMAT-UL-ISLAMIYYAT Trustees. Repurl and . Iccounts For the Year Ended 31 December 2025
CONTENTS Legal and Adminisiraiive Deiails Trustee%' Report liisJcp¢ndcnt Examiners. Report Siatement of Financial ALlivili¢s Balance Sheet Notes to the Accounts PAGE io 21Page
REFERE)CE A%D ADI11NISTR.4TII'E DET.41LS OFTHE CHARII"Y. 115 TRL5TEE8 AND ALIN"I5LRS FOR TIIE I'£AR E%DKD JI IIF.fF.IIBER 2025 Tr¥sie¢s l Mr. AFxlulffjaniyy Ayind¢-Usmath Ichawl 2. MT. Olap)si Owojori 4. MT. I)uadn Mustspha S. Mr. Sammy Nohc¢m Sanni.A1] ChriTr reOster¢d iumb¥r 107916? D#te of Chrit•blt RryhiirgtloD 29 Janullry 2(KXI Princ1 om¢e 139 aRIISIDE STREET SE15 ITF S¢¢reiaTh MT Abdiilfianiyy Ayinde-Usm•n A¢¢¢Mthiing Assi$1 Clo Go(xlioGiv¢ Bnker N•iWcsi Bank
TRLSTEES. REPORT FOR THE I'E.4R L.NVLD 11 DECE)IBER 2025 The Boaro of Trosie¢s. Who at¢ the trusi¢L% for clwL"ry Iw pwrffjes. 5ubmil theit annual report an th¢ financial 5th1emLmts of Lmmal-ul-lslamiyaai foT Iljr ytar ¢tbd¢d 31 DE¢emlKY ?0?£ The Board of Tn16¢3 wrtfirrnx thai the atmii21 re)rt and fiThan¢ial siakm¢Thts of Ih¢ Chanty complj. w'iili...Ihe Slement of Recommended Praclic¢ ISORPI'Ac¢ouviin8 and R¢ponins by Chanti. ItrKS 102). updaied ediijon. Strutiure. goiernaDc¢ and The S Trusttts •re.' Mr. Abdu14ianii'y Ai'lnde-bsiiiMI (Ch4irl T ol8$1 Ooiori Mr. Sheifu Jajyesimi ,. Qythdn Muswha Mr. Samm). Noheem S&rtoi.A]3she T1 Trw¢¢U ploy ty primary Mle in enAwin8 gorxl Aoven)wtt and functioning of ih¢ foundaiion. Th¢ Board's role. fln5 and TtswJnsibiliis art quite clearly define(I The Charity currenily has a Ton& i¢am of Ad¥w knard m¢mkns in the w'ho hAv¢ helped 10 secure financial support and ¢onmbuic 10 Ihc ylwiiiins of ih¢ orwiution Govtrnln% DKumtnt: mmai.ul-Islaniiyadl is an uThincOryx)rn thanble organ11 fonnt41 on 31 O¢wber 11)QQ And T¢gitsiLt¢d as 4 ¢horiiy on 29 Jary ?(KMI Th¢ ¢han"ty is Rovemed by i Tn drtd ded 31 Oci¢Jber Re¢ryitm¢nt #lld ppololmtnt of Truitees: Th¥ mem.15 Gcneral Tn1¢¥ at¥1 truscs forthe puryThe ofciwly law. New irusie¢s maybe aptxFinied by resolution of a mc¢iLn8 Ot the tNtts. Mu¢h of ¢haTiry'S work fwtses up)n promouon of Mu$15m Folth IIK TpAThnins ottd maint¢nanee nf 11$ pl¥4¢¥ ufworship. TtL¢ Gen¢Tal Ttus¢ DoArd se¢ks to ¢thSUTe th•E Ihe need5 of Ih's RTOUP are appropri•ly rellccd through lh¢ dL%'ersity of the Mi¢¢ FKdy. 10 ¢nhan¢e th¢ txM¢niial rA)ol of tru¢c$ thc charity ha4 through selrftivc adi'¢nisLIIB and netsvorking with Noluntary org4ni5aisons odive in th¢ secior soughi io ideniify rho$¢ who would be williD8 brcom¢ m¢mFr5 of Ihe chriiy aA ih¢iT own cxtKncnre io assist th¢ Chuiry. Riik Mng¢mtDt: We ar¢ committd ¥ rK¥li¢y of ideniify"Ln& moDitOTin8 and managing ihc risk5 thai mi%hl avcrsely affeci the tivitI¢5 in whi¢h we wrr involv¢d. In this coniext. nsk 15 d¢fined ihe poierttial io fail lu a¥hi¢v¢ charity objertive5 and for Ii>ss. fiJw)iial and rerwtaiional. jnheT¢nt in the ¢nvironmenl in whicb we operaie the nature of th¢ tranwiiotss un(knaken. The pnncipal risk of the cl1. has b¢en its dcputhice on voluntsry incomc. Trosiees hai'e initiaicd v¥ious proc¢sses to miti8a* swh nsk 50 that the chariry has suffLcieni Teserve in ihe 'eft1 of adverse conditii)nl5I. 41 Page
TRLSTEES, REPORT FOR THE )'E.4R LNDLUJI DECÉ.%IBER 2025 The twsiees ha%'e also exami 01.r op¢ratIoT aThl business risks which they face and confirn ihat Ihey ha¥'e thk¥n sieps io tnitigaie th¢ SLgnLfiiaThi risks. Publi¢ Benefi¢: The TnLStees have had due regard io ibe Chan"ty Lommissi¢)n's guidance vn publi¥ IKn¢fii undcr S¢CiiQTL 17 of ihc Ch•nlie6 A¢1 2011. knd Arp 4ati%fied thai ihe chan'ty's WlVIti¢s dunn8 ihc y¢aT d¢li%'ered direa public b¢neftl lo the communily str%. 0bj¢Cti%' ind #c¢ivities: To advanc¢ ih¢ Islamic reli0 in accordanry with the Holy Quran and th¢ autheniic Hadiih of Rasulull•h To reliev¢ p)vcrty si¢kness and disty¢s5wwi Muslims ne To advarKe l$lami¢ edutttion by the w0visi and mainier•nc¢ of * Mu4uc and School To pro%'ide or assisl in Ihe proiision of fdciliii¢S for reall0n OT oiher leisure lime in Lot)don, particularly ILY Muslims io ih¢ in[er¢ urx1•) wclfur¥ Atwj in ord¢r io impr4)ve tbeir 4uHliry Of life Op¢rntioD•l for this year have kn $upported bv doDalions from Tn1% 8nd g¢n¢ral donation5 Tecei%'ed throu8h rai$it)g affliviiies. FIAD¢lal rwlew: Th• 14YgMt ¢otttrilMikinn in the eharity for Ihe year came frun 8th)eral offerin8s. The ChilY IxgaD ITS chantsble a¢¢ivilies from January 21XX>. The Chariry currently aims w d¢511¢ the wl fur received less ¢XTns¢s for th¢ main obJ¢¢ii%'¢ of Ihe charity. Plan$ for fu¢¥re perlods: The Charity pian5 io dev¢lqTr a new Mtthi$ing $Traiegy iLTr in¥lu41¢ iiiAsJ mark¥tins. B¢sLdos m¥x mllrkLtIDB and ¢%'enis. the ¢h8Tiiy i% aimin8 to hleye 118 L1f8clS Ihrough securing donation5 from HNW'I, Iru51$ and foundaiioos and Corr¢ SUPW>rters. A dcv¢lopment tM)ard may b¢ ¢al¢d lo help Includ¢ oiher 3venu¢s of fundm'sing to be in¢lud¢d in th¢ >rrfy prowmme. Stii¢Ment ol Board of Trnsttts. reiponslbllldes Th¢ Board of Truy¢es arc wiblc rytpann8 lh¢ Anttudl ReFn atwj lh¥ fLtwn¢iul siem¢ntg in AttoTiJe with applirable law and Lniied K8th)rn Gencrdll) Acttpd A¢couniing Pracli¢e. Ch8rity18w appli¢4ble to ¢hatiMes in En8lanthWal¢$ requiT¢S the BoATd of TruM¢¢s 10 ppare rinancial siai¢ments for each financial )'taT which gii"e a tru¢ fair %'iew of ihe 51ate of affairs of the Chariry #Ni of the or d¢fi¢ii o(the Chan"ty for thal riod. In prepAnDS Ihths¢ fLnancial $laiem¢n15 IhL' Board OrTnle¢S hai'¢.' Sel¢ct¢d suitable gccoun4inB polici¢5 and wlied them consienI1Y. Made Juden[S ortd esiimaies thai arc aSOnable atMI pnjdent. Stad whdh¢T applicablc accouiiiing swMIdS ha%'e bttn follvw¢d. SUbjt to any mai¢rial d¢partur¢s dJs¢losed explained irt the fLnallriHI stsiements.. aud
TRL'STEES, REPORT FOR THE I'EAR E%DED JI DECEIIBER 202$ Prepared ihe fJnan¢iai sthiements on a going ¢orK¢rn lS lunles5 il 15 inappropria¢c io pr¢sume th the Choriry will in opmiioDI. Board of Tnjstccy hay ovcrall rcs[J1l1ltY for cnsurmg ihat th¢ ChgTiry hoy •n gppropriNt system of ¢ontyols. finat)cial and erwIS¢. Th¢>. ar¢ also responsible for keeping proper accouniing records which dis¢los¢ w'ith Te2gA)nable accurac) ai any lime ihc financial posiiion of Ihc Charity and ¢nablé them to ¢n£ute thtst the fiiiancial st•16 eomplj. u'ith the Chanti¢s Aci 2n1 l. Th¢y ar¢ also responsible foT safeguarth.ng the a5seis of The Chan"ty' and he¢ for iaktng reasonable epS for ihe detmion and preventiotl of fra1 and other irresulariiics. The Board of Tr51¢¢5 is [TI5ble for the ma]nknnCe and ini¢yily vf th¢ ¢orrAYai¢ and finatKial Informaiiot) It)cluded on tht Charitv's ebSite. L¥isiatJon in thv Uniwd Kingdom Bvv¢rnJn8 tho preparation I¢ dLss¢mination of finan¢ial s¢atemeThis may differ from lesislaiion in other junsth"¢tions. S¢aiemeni 0rdisclosu ofiftfom)auon w itwkpffldent examineT. W•, 05 th• Tn•5 of th• Chwity VA h•ld off• w th• dJt• of •pprov¥l of thw fitharteLal 8tawn•Mts as oui on page l exh confirm. so fara5 wc ar¢ aware. ih.' Th¢re is no Tel.an1 iThfornuiion of which Ihe L-hariry's indenden1 examincr are unaware,. and .¢ hav¢ uk¢n all I step% th we ought io have taken as Tntt5 in OTdeT io make outselv¢s aWe of atty rele%'tsn¢ inf0mtIon ond io establish that ihe ehoriry's indepond•nl examin¢r are aware of infomwion. IAd•p•hd•tst EAmIr. Th• Ch4rit>'s ind•p•nd•ni •xa¥nin•r, An4Th Ha5wI. FCCA ofAc¢owiiing Aggigt Ltd Cly Cjood to Give L. have indicad Iheir Willin8 10 offer Ih¢mselvcs for 4pwiThim¢ni. This rep)n was approved by the TTUYttS •Thl siwKd on I1r behalf by.. Sb8n4ture............... J..4]?12.6......
INDEPENDENT EX.4IIINF.R'S RF.PORT
FOR THE I'EAR ENDED 31 DECE%IBER 2025
INDEPENDF.NT EK&MINER'S REPORT TO THE TRLSTEES OF LIM%IAT-LL-
ISLAiiiI'AAT
I report on the fit)aDcial swiemeffjs ofihe ¢hzrity for vear ended 31 Decemb¢r 2025 whi¢h
ompri5¢ th¢ Si4etDern of Findn
ST.4TE11ENT OF FINANCIAL ACTIVITIES IlncoryM)raiin¥i inLUlIK rA1}dIn ar¢vunll FOR THE YEAR ENDED31 DECEIIBER 2025 Toial Fund5 Unresiriffltd Resiri¢i¢d Funds 11125 2025 1024 ot¢s In¢omlDg reUre Gonernl offerin 147.951 l JJ,412 Cjift Aid 33.052 33.052 31.154 2J 25 15 Toil Incomlng r¢sourtts 181.028 184.028 186 491 riprthd¢d Chlln'iable A¢tiviiies & FxinWC 167.690 167.690 191.508 Gov•mth¢¢ eosis 9.149 9.149 8.39 Total Resources exp¢Thdtd 176039 176JI.19 21JO.1116 Movemeni in #] fund for the year- Nd Income I Irxpendiwrel For the year Fund balanc¢ brought forw#Y 4.189 8.189 -13.515 12235 10.330 22.565 36.080 Fund irAlan¢¢ ca1¢ forward I424 14J.iO 30.754 22J65 .18e
BALA%fF SHF.ET AS AT 31 DECEIIBER 2025 21125 2025 2024 2024 FIXED ASSETS 19.080 20.566 Tl1b1¢ aJJeis CL.RREYT ASSETS tkbiors 19.948 Cath at baThk 1*.988 14.918 22269 CRLDI'IUKS: amouth failin¥ iihin uni %car 3.314 20270 NET CLRRENT A&SETS 11.674 1.999 N£T ASSKTS -10.754 22,565 LHAKITY FLI'DS UnT¢Sin¢ted funds 16A24 12235 R¢Mrict¢d tw 14.330 10.330 TOT,tL FUSDS 30.7$4 22365 This was approved by The Tntste¢s ots $id on th"r behalf by.. CLfiPtsSI C.[.bL' JLIKI Slgn•tsre.... The notes on pag¢s I1- 12 form part of thes¢ financ1
OTFS TO THE FIN.4NCI.4I. ST.4TF.)IF.NT FOR THE I-EAR E%DED31 DECEIIBER •025 I. ACCOLINTINC PULICIES Basis of pr¢paratlOD of fknaJ¢ial sliltmffiis The financial &taiemenis hai¢ pfipared under hi1¢•1 cosi conN'eniion and in accordance wilh ihe Finala] R¢pTrning applicabl¢ in the UK and Republic of Irland IFRS 102} a% Lt applit£ lo %mAller nIiIi 2nd the %taiemcni of RecommeNl¢d Pwtice ISORPI'A¢¢ouniing and Rw)rring by Chaniies. IFRS 10?1, uplaied llIon. The chanty ¢oLsiiiuies a public Fnelhl eniily &$ deljned by FRS 102. +'und ccountiAÈ rJcncTal fvn(ts are un51(1¢ fLuvJ5 Vlii¥li w¢ a%ailabl¢ for ai th¢ di%r¢tion of iho Tnjsrees in funberanLe of the ¥e¥J¢ral obj'ectives of the chariry and which have been designai¢d for other purposes. Res¢nci¢d funds fvnds which are to b¢ us¢d in ac¢ordanc¢ w'iih sp¢¢ific r¢siriciiorts Imp08¢d b>. donOYS or which h4%.• b••n r4is•d by the ch2ritv for pat1itiilAT piiTrny The ¢o$i$ of raising and admhThisiering $u¢h fur¥Js are Charged against lh¢ specific fund. The aim and use of Laih r¢stn¢i¢d fijnd L5 5¢10111 in the no lh¢ tinancrdl $¢ai¢m¢nis. IJ Ineoming rtsour¢ All ineomjns T¢SOUT¢es are included in the Stateme1 of finarKial xtivities when the ¢hanty cnli¢l<m¢ni io lh< fund% of t•¢4iw and the amount can bt mex%iJTeA wirh sufficieni reliability. Donaied services or fa¢ilill¢S. which compris¢ donaicd %cryic¢s. are inGlud¢d in incom¢ at alualion which is an e51imaie of the finan¢1 CO born¢ by the domr wh¢r¢ such a c05t 1$ giidrttifiobl¢ 4nd me&surnbl•. No irt¢offle is r•tOlE¢d where ihere 1% nn fInA.1#1 enAI ljnrne by 3 Ihj'rd party. In¢omc lax r¢¢overabte in relation io don108 r¢¢eived under Gift Aid OT d¢¢ds of covenant is reco8nis¢d ai th¢ time of the diM)aiioTh. ResoMr¢es txpended Exp¢ndittWe 1$ accouThied for an a¢1¥ bas and has been I]ded under ¢xpe2Jse ¢•1¢8ori¢s ihat aggre8Ot¢ all ¢0515 forallo¢¥ion to 1Vill¢s. Where eosis cannot be directly attributed 10 parli¢u1arpI1vIIieS. It have been allo¢Ad on a bA$i5 ¢On51S1 wilh lh¢ use of ik re%)yrces. IA Fundraisin8 costs thos¢ incurred in s¢¢kin8 volunwy ¢oniribuiLons Ind do noi Includ¢ the costs ofdi5semithaiing infonnaiioth in SUPPXE ofihe ¢hariiabl¢ &ClLI'ilie8. SupFrf>n c0515 arc Ih05e ¢(tsts inCu¢d directly in supwi of eXPendiN on the objca% of ihe ehariiy and includ¢ proje¢1 mana8emcnl ed 11 ai H¢adqoarters. Govem8nce costs aT¢ those incurred in eonneciion with admini$waiion of the chariry. and romplLance '1th roThslituiional and siaiulory wuirements. Grants payable chaTg¢d In th¢ year when th¢ offer is mth ex¢¢pi in ihosc cas¢$ where the offer is condilional, such 8rants b¢in8 reeo8niscd as expetxliwre the condiiioD5. IOIFdge
OTF.S TO THTr" FIN.4NCI.41. ST..ITF.IIENT(ConriwueA7) FOR THE I'E.4R E%DED31 DECEIIBER2015 aitsching ar¢ fulfilled. Grdllts off¢r¢d subi¢ci 10 co11470$ which have T1 beert mei at the Yend ar¢ nored as a commiuneni bui t)01 accrued a% expendiNre. T AYGIBLE FIXED ASSET Depreciation is provided ai the following annual ra in order lITe off each a55et over its ¢stimat¢d 4th1 lif¢. L&J41 & Duildins 13 thprtciaicd. 20&v Fixnwcs and fI1n> on NLIV Moior vehkle$ LOMP¢1 equipmeDi 20°1• uii YLIV VOLLNTARY I%COIIE 2025 2024 rh)naiinns 151.951 155,412 Gift Pid 33.052 31.154 Other ToiAI Inenrnp 184.028 186.591 TRUSTEES. EXPE%SES ThL truste cxpcn5¢5 during the year ¢nded 31 DemnEer 2025 We £0 DEBTORS 2025 2024 her tkbt(K5 19.948
OTES TO THE FI%A%C141 ST A TFMFNT(fftNlifiM•dJ FOR THE YEAR E%DgD JJ DECEMBER 2025 5. CKLDI'IVHS A.MUL.NIS frALLI)G LILIE MITHJN ONE YEAR 2015 2024 Orher Crcdiiv 3.314 •0,970 6. TANGIBLE FINED ASSET Lthd & Buildin8 Equipmttht Toial COST Ai 31, December 2024 9.085 61.675 70.760 Additions 1,013 Ai 31" December 2025 9.085 6:,688 71,773 DEPRECIAT10Tr4 At 3111 Deeémbtr 2024 sn.144 Charge for Ihe Year Ai 31" tkcember 2025 2.499 52.693 52.6413 NET BOOK VALLE At 31. De¢¢mber 2024 9.085 20,566 19.080 Ai 31" tkcember 2025 9.085 9.993 7. RF.STRICTF.D FL'NDS The r¢stn¢itrJ fUA balanc¢ of £14.310120?4.. £10.330) represents fd5 received foT spwifi¢ purwws 85 dircaed by donows. Dur]ng the year. restrtctcd Income of £4.(KKI wa5 r<1.¢. No res¢ncied expLndLiure was Lncurrd in th¢ y¢ar. Th¢ art held pending applicaiion lo Splf] purwhsc for which they were donad. RESERI'ES POLIC), Th¢ TTUStee5 havc CO51der*I70th to the Icvel of r¢Ser held by the cIlty. As at 31 Deeembcr 2025. ioial funds sirxyj ai £30.754 comprising unr¢5md¢d funds of £16.424 and resrricicd funds of £14,330. The tru51ees keep the reserves position whd¢r regular 10 ¢we the tharity can meet its oblig8tion$ 4nd CQMLnue lis Kri%'ihe5. 121paBe