R￿ter￿ 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￿￿] Ch*riTr reOster¢d iumb¥r 107916? D#te of Ch*rit•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¢ B*nker* 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 Tn￿16¢3 wrtfirrnx thai the atmii21 re￿)rt and fiThan¢ial siakm¢Thts of Ih¢ Chanty complj. w'iili...Ihe S￿lement 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 O*oiori 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. f￿￿l￿n5 and TtswJnsibilii*s 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￿ than￿ble organ1￿1￿￿ fonnt41 on 31 O¢wber 11)QQ And T¢gitsiLt¢d as 4 ¢horiiy on 29 J￿￿ary ?(KMI Th¢ ¢han"ty is Rovemed by i Tn￿ drtd d*ed 31 Oci¢Jber Re¢ryitm¢nt #lld *ppololmtnt of Truitees: Th¥ mem￿.15 Gcneral Tn￿1¢¥ at¥1 trus*cs forthe puryThe ofciwly law. New irusie¢s maybe aptxFinied by resolution of a mc¢iLn8 Ot the tN*tts. 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 rellcc*d 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$¢ who would be williD8 ￿ brcom¢ m¢mF*r5 of Ihe chriiy a￿A ih¢iT own cxtKncnre io assist th¢ Chuiry. Riik M*n*g¢mtDt: We ar¢ committd ￿ ¥ rK¥li¢y of ideniify"Ln& moDitOTin8 and managing ihc risk5 thai mi%hl avcrsely affeci the ￿tivitI¢5 in whi¢h we wrr involv¢d. In this coniext. nsk 15 d¢fined ihe poierttial io fail lu a¥hi¢v¢ charity objertive5 and for Ii>ss. fiJw)iial and rerwtaiional. jnheT¢nt in the ¢nvironmenl in whicb we operaie the nature of th¢ tranwiiotss un(knaken. The pnncipal risk of the cl￿1￿. has b¢en its dcputhice on voluntsry incomc. Trosiees hai'e initiaicd v¥ious proc¢sses to miti8a* swh nsk 50 that the chariry has suffLcieni Teserve in ihe ￿'eft1 of adverse conditii)nl5I. 41 Page TRLSTEES, REPORT FOR THE )'E.4R LNDLUJI DECÉ.%IBER 2025 The twsiees ha%'e also exami￿ 01￿.r op¢ratIoT￿ aThl business risks which they face and confirn ihat Ihey ha¥'e thk¥n sieps io tnitigaie th¢ SLgnLfiiaThi risks. Publi¢ Benefi¢: The TnLStees have had due regard io ibe Chan"ty Lommissi¢)n's guidance vn publi¥ IKn¢fii undcr S¢CiiQTL 17 of ihc Ch•nlie6 A¢1 2011. knd Arp 4ati%fied thai ihe chan'ty's WlVIti¢s dunn8 ihc y¢aT d¢li%'ered direa public b¢neftl lo the communily str%￿. 0bj¢Cti%'￿ ind #c¢ivities: To advanc¢ ih¢ Islamic reli￿0￿ in accordanry with the Holy Quran and th¢ autheniic Hadiih of Rasulull•h To reliev¢ p)vcrty si¢kness and disty¢s5wwi Muslims ne To advarKe l$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¢￿ urx￿1•) wclfur¥ Atwj in ord¢r io impr4)ve tbeir 4uHliry Of life Op¢rntioD•l for this year have kn $upported bv doDalions from Tn￿1￿% 8nd g¢n¢ral donation5 Tecei%'ed throu8h rai$it)g affliviiies. FIA*D¢lal r*wlew: Th• 14YgMt ¢otttrilMikinn in the eharity for Ihe year came frun 8th)eral offerin8s. The Ch￿ilY IxgaD ITS chantsble a¢¢ivilies from January 21XX>. The Chariry currently aims w d¢51￿1¢ the wl fur￿ received less ¢XT*ns¢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 Cor￿r*¢ 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¢ >r*rfy prowmme. Stii¢Ment ol Board of Trnsttts. reiponslbllldes Th¢ Board of Truy¢es arc wiblc rytpann8 lh¢ Anttudl ReF￿n atwj lh¥ fLtwn¢iul si*em¢ntg in AttoTiJ￿e with applirable law and Lniied K￿8th)rn Gencrdll) Acttp*d A¢couniing Pracli¢e. Ch8rity18w appli¢4ble to ¢hatiMes in En8lanthWal¢$ requiT¢S the BoATd of TruM¢¢s 10 p￿pare 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 $laiem¢n15 IhL' Board OrTn￿le¢S hai'¢.' Sel¢ct¢d suitable gccoun4inB polici¢5 and wlied them consi￿enI1Y. Made Jud￿en[S ortd esiimaies thai arc ￿aSOnable atMI pnjdent. Sta*d whdh¢T applicablc accouiiiing swMI￿dS ha%'e bttn follvw¢d. SUbj￿t to any mai¢rial d¢partur¢s dJs¢losed explained irt the fLnallriHI stsiements.. aud TRL'STEES, REPORT FOR THE I'EAR E%DED JI DECEIIBER 202$ 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[￿J1￿l1ltY 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 fra￿1 and other irresulariiics. The Board of Tr￿51¢¢5 is [￿￿TI5￿ble for the ma]nkn￿nCe 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 inde￿nden1 examincr are unaware,. and ￿.¢ hav¢ uk¢n all I￿ step% th* we ought io have taken as Tn￿tt5 in OTdeT io make outselv¢s aW￿e of atty rele%'tsn¢ inf0m￿tIon ond io establish that ihe ehoriry's indepond•nl examin¢r are aware of infomwion. IAd•p•hd•tst EA*mI￿r. Th• Ch4rit>'s ind•p•nd•ni •xa¥nin•r, An4Th Ha5wI. FCCA ofAc¢owiiing Aggigt Ltd Cly Cjood to Give L￿. have indica*d Iheir Willin8￿ 10 offer Ih¢mselvcs for 4pwiThim¢ni. This rep)n was approved by the TTUYttS •Thl siwKd on I￿1r 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 Findnear se¢iion 144(1} of ihe CharLlie5 Aci 2011 (the A¢ii and thai an irtdep¢nd¢ni ¢xamiThotion Is Ii¢ed¢d. li is my responsibilit). to.. Examine ih¢ ac¢(￿ts {und¢r Seciion 145 of the ChariiLes Affll.. To follow ihe proc¢dur¢s laid do*n in the Gencrnl Dir¢ciions gii'en by the CTharity Cumm15siof*TS luThJer S¢ciion 14515Kbi of lh¢ Chiniies Acii: and To 5t*e wh¢iheT parti￿lar maiiern hgv¢ conK 10 my aii¢niityx. B•sls of Indtp¢nden¢ Ex8mlh¢r'i report My f xaminaiion Was caffied In xcordan¢e wilh the General Lh"ffclion5 8iv¢n by th¢ Charity Commission¢rs. An ¢xaminaiiorL in¢lud¢S a lh¢ ￿¢0￿*11￿8 rcenTd* kcw bv Ihe Group( D151ri¢1 and 3 iomparisoD ofih¢ accowits tffjcnicd with rlKts¢ rnx>rds. li al&0 inilud¥'S considerdiil)n of ony unusual Liens OT di5¢1osuTes in the accounts and sttkinbi explanaiivns from you as tru4iecs concerning any su¢h maN¢fs Th¢ procethLTe5 unden8kcn thi noi pft)I'Ldc all ihe ¢vidence th41 would b¢ requircd in 8n audit. and ci)nxyu¢nilv fto opinion 15 givcn as to ¥%hcihLY thc #ccoun15 PTeseThi •'true ind f•iT *iew and tk report is limiwl w those matters W oui in stsiemerti klow. Indtptndtnt Ex¥Jmln¢r'5 %l•ttin¢DI ID connecihoD with my examin•tiLML ￿ m¥t*rhas come w my ai*ntion.' 11 whi¢h givcs me ￿son￿b￿ ¢ause w klLev¢ t￿1 ID any mitcrial r¢sp¢¢i ihe T¢quirements.' io kc¢p ac¢owiiin8 records in a¢eordan¢e ￿1th sedion 130 of the Aci. and p#re finAncial 44iemen15 ￿.￿l£h ac£oTd with the x¢ouniing re¢ords and comply wilh Ihc ￿E0￿￿ting requIr￿￿ts of th¢ A habc becn met: OT 21 10 whi¢h, irt my opiniw4 altcniion slwld be drawn in order io ¢nable aprow uLvJersw￿ln of the financial $￿teMentS ¢0 be rach¢d. D*ted: 2810712026 Signed.. Anym Ha&san. FCCA On b¢h31f ofA¢couniJng A$5iSt Ltd 71Fa8 ST.4TE11ENT OF FINANCIAL ACTIVITIES IlncoryM)raiin¥i inLUlIK rA￿1}dIn￿￿ ar¢vunll FOR THE YEAR ENDED31 DECEIIBER 2025 Toial Fund5 Unresiriffltd Resiri¢i¢d Funds 11125 2025 1024 ot¢s In¢omlDg re￿Ure Gonernl offerin 147.951 l JJ,412 Cjift Aid 33.052 33.052 31.154 2J 25 15 Toi*l Incomlng r¢sourtts 181.028 184.028 186 491 riprthd¢d Chlln'iable A¢tiviiies & Fx￿￿inWC 167.690 167.690 191.508 Gov•m*th¢¢ 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¢¢ ca￿1¢￿ forward I￿424 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 T￿l￿1b1¢ 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 $i￿d on th"r behalf by.. CLfiPtsSI C.[.bL' JLIKI Slgn•tsre.... The notes on pag¢s I1- 12 form part of thes¢ financ￿1 OTFS TO THE FIN.4NCI.4I. ST.4TF.)IF.NT FOR THE I-EAR E%DED31 DECEIIBER •025 I. ACCOLINTINC PULICIES Basis of pr¢paratlOD of fknaJ¢ial sliltmffiis The financial &taiemenis hai¢ pfipared under hi￿￿1¢•1 cosi conN'eniion and in accordance wilh ihe Fina￿la] R¢pTrning applicabl¢ in the UK and Republic of Ir*land IFRS 102} a% Lt applit£ lo %mAller *nIiIi￿ 2nd the %taiemcni of RecommeNl¢d Pwtice ISORPI'A¢¢ouniing and Rw)rring by Chaniies. IFRS 10?1, uplaied ￿llIon. The chanty ¢oLsiiiuies a public F*nelhl eniily &$ deljned by FRS 102. +'und *ccountiAÈ rJcncTal fvn(ts are un￿5￿1(1¢￿ fLuvJ5 V*lii¥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 $¢ai¢m¢nis. IJ Ineoming rtsour¢ All ineomjns T¢SOUT¢es are included in the Stateme￿1 of finarKial xtivities when the ¢hanty cnli¢ln c0515 arc Ih05e ¢(tsts inCu￿¢d directly in supwi of eXPendiN￿ on the objca% of ihe ehariiy and includ¢ proje¢1 mana8emcnl ￿ed ￿11 ai H¢adqoarters. Govem8nce costs aT¢ those incurred in eonneciion with admini$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 co1￿1470￿$ which have T￿1 beert mei at the Ye￿nd 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. 2￿0￿￿&v Fixnwcs and fI￿1n￿> 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 L*thd & 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 fU￿A balanc¢ of £14.310120?4.. £10.330) represents f￿d5 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 Sp￿lf] purwhsc for which they were dona*d. RESERI'ES POLIC), Th¢ TTUStee5 havc CO￿51der*I70th to the Icvel of r¢Ser￿ held by the cI￿lty. 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