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2023-08-31-accounts

Charity registration number 1081557

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023 oe

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL

LEGAL LEGAL AND AND ADMINISTRATIVE ADMINISTRATIVE INFORMATION INFORMATION

Trustees
Trustees		 Trustees
Trustees		 ABobat
ABobat
MA Sidat
MA
Sidat
Y Diwan
Y Diwan
SADesai
SA Desai
Y Khalifa
Y Khalifa
R Jassat
R Jassat
N Kola
N Kola
H Mulla
H Mulla
S Sidat
S Sidat
IKola
 Kola
A Patel
A Patel
Charity
Charity		 number
number		 1081557
1081557
Principal
Principal		 address
address		 Plane Tree Road
Plane Tree Road
Blackburn
Blackburn
Lancashire
Lancashire
BB1 6PH
BB1 6PH
Independent examiner
Independent examiner		 AMS Accountants
AMSAccountants		 Corporate
Corporate		 Ltd
Ltd
Chartered
Chartered		 Accountants
Accountants
Floor 2
Floor 2
9 Portland
9 Portland		 Street
Street
Manchester
Manchester
M13BE
M1 3BE

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAHISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL

CONTENTS CONTENTS

Page Page Trustees' Trustees' report report 1-3 1-3 Independent Independent examiner's examiner's report report 4 4 Statement Statement of of financial financial activities activities 5 5 Balance Balance sheet sheet 6 6 Notes Notes to to the the financial financial statements statements 7-13 7-13

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL TRUSTEES' TRUSTEES' REPORT REPORT FOR FORTHE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

The The trustees trustees present present their their annual annual report report and and financial financial statements statements for for the the year year ended ended 31 31 August August 2023. 2023.

The The trustees trustees have have adopted adopted the the provision provision of of the the Statement Statement of of Recommended Recommended Practice Practice (SORP) (SORP) "Accounting "Accounting and and

Reporting Reporting by by Charities" Chaities" (FRS (FRS 102) 102)in in preparing preparing the the annual annual report report and and financial financial statements statements of of the the charity. charity. The The accounts accounts have have been been prepared prepared in in accordance accordance with with the the accounting accounting policies policies set set out out in in note note 1 1 to to the the accounts accounts and and comply comply with with the the charity's charity's governing governing docunment, document, applicable applicable law law and and Accounting Accounting and and Reporting Reporting by by Charities Charities:Statement : Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland published published on on 16 16 July July 2014 2014 (as (as amended amended by by Update Update Bulletin Bulletin 1 1 published published on on 2 2 February February 2016). 2016).

Objectives Objectives and and activities activities

The The Charitable Charitable Trust Trust is is constituted constituted by by Trust Trust Deed, Deed,and and its its objects objects are: are:

To To promote promote the the benefit benefit of of the the community community in in Blackburn Blackburn (the (the area area of of benefit) benefit) and and in in particular particular without without prejudice prejudice to to the the

generality generality of of the the foregoing, foregoing, the the Muslim Muslim community, community, by by associating associating together together the the Muslim Muslim people people and and the the local local authorities authorities

and and other other organisations organisations in in a a common common effort effort to to relieve relieve poverty poverty and and sickness, sickness, to to advance advance the the Muslim Muslim religion religion and and to to

provide provide facilities facilities for for prayer prayer services services and and for for recognition recognition and and leisure-time leisure-time occupation occupation with with the the object object of of improving improving the the conditions conditions of of life life of of the the said said community. community. We We review review our our aims, aims, objectives objectives and and activities activities each each year. year. This This review review looks looks at at what what was was achieved achieved and and the the outcomes outcomes of of

work work in in the the previous previous 12 12 months.The months. The review review looks looks at at the the success success of of each each key key activity activity and and the the benefits benefits they they have have bought bought

to to those those groups groups of of people people we we are are set set up up to to help. help. The The review review also also helps helps us us ensure ensure our our aim, aim, objectives objectives and and activities activities remained remained focused focused on on our our stated stated purposes. purposes. We We have have referred referred to to the the guidance guidance contained contained in in the the Charity Charity Commission's Commission's general general guidance guidance on on public public benefit benefit when when reviewing reviewing our our aim aim and and objectives objectives and and in in planning planning our our future future activities. activities. In In

particular, particular, the the trustees trustees consider consider how how planned planned activities activities will will contribute contribute to to the the aims aims and and objectives objectives they they have have set. set. The The trustees trustees have have paid paid due due regard regard to to guidance guidance issued issued by by the the Charity Charity Commission Commission in in deciding deciding what what activities activities the the charity charity should should undertake. undertake.

Achievements Achievements and and performance performance In In furtherance furtherance of of the the objects, objects, but but not not oS, os seies, Me he trustees trustees may may exercise exercise the the following following powers:- powers:

To To make make provision provision for for daily daily prayes, prayers, irarals “imerals and and burial burial arrangements, arrangements, marriages marriages and and other other religious religious and and social social

ceremonies. ceremonies. To To provide provide for for Islamic Islamic Education Education and and language language teaching teaching for for the the Muslim Muslim community and community and their their children. children.

To To co-operate co-operate in in a a strictly strictly non non political political way way with with welfare welfare agencies, agencies, voluntary voluntary organisations, organisations, local local and and central central government government

departmentsand departments and other other agencies agencies in in furtherance furtherance of the of the objects objects and and to to exchange exchange information information and and advice advice with with them. them.

To To buy, buy, take take on on lease lease or or exchange exchange any any property property necessary necessary for for the the achievement achievement of of the the objects objects and and to to maintain, maintain, furnish furnish for for use. use. Subject Subject to to any any consent consent requires requires by by law law to to sell, sell, lease lease or or dispose dispose of of all all or or any any part part of of the the property property of of the the organisation. organisation. To To promote promote co-operation co-operation and and unity unity among among Muslim Muslim members members in in furtherance furtherance of of the the common common cause cause and and interest interest in in Islam. Islam.

To To raise raise funds funds by by means means of of donations, donations, gifts, gifts, legacies, legacies, grant grant aid aid from from statutory statutory authorities authorities and and other other loans loans and and fundraising fundraising events. events.

To To establish establish or or support support any any charitable charitable trusts, trusts, associations associations or or institutions institutions formed formed for for all all or or any any of of the the objects. objects.

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL TRUSTEES' TRUSTEES' REPORT REPORT (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023 Financial Financial review review Total Total income income for for the the period period decreased decreased to to £640k(£850k £640k(£850k in in 2022), 2022), of of which £360k(£512k which £360k(£512k in in 2022) 2022) was was generated generated from from charitable charitable activities activities and and £280k(£338k £280k(£338k in in 2022) 2022) was was derived derived from from donations donations and and legacies, legacies, and and grants. grants. The The value value of of charitable charitable donations donations fell fell by by £211k £211k in in 2023, 2023, due due to to increased increased living living costs costs for for UK UK households households and and soaring soaring bills bills over over the the past past year. year. With households With households tightening tightening their their outgoings outgoings and and cutting cutting back back on on discretionary discretionary spendings spendings in in order order to to manage manage their their bills, bills, this this has has affected affected student student numbers numbers and and donations donations to to charity. charity. Costs Costs remained remained tightly tightly managed managed and and decreased decreasedin in line line with with decrease decrease in in income. income. As As a a result result of of decrease decrease in in income income and and tightly tightly managing managing the the costs costs on on charitable charitable activities, activities, the the trust trust managed managed to to restrict restrict its its shortfall shortfall for for the the period period to to £16k. £16k.

Reserves Reserves policy policy

It It is is the the policy policy of of the the charity charity that that unrestricted unrestricted funds funds which which have have not not been been designated designated for for a a specific specific use use should should be be

maintained maintained at at a a level level equivalent equivalent to to between between three three and and six six month's month's expenditure. expenditure. The The trustees trustees consider consider that that reserves reserves at at this this level level will will ensure ensure that, that, in in the the event event of of a a significant significant drop drop in in funding, funding, they they will will be be able able to to continue continue the the charity's charity's current current activities activities while while consideration consideration is is given given to to ways ways in in which which additional additional funds funds may may be be raised. raised. This This level level of of reserves reserves has has been been maintained maintained throughout throughout the the year. year.

Aside Aside from from the the income income generated generated by by the the charity charity shop, shop, the the principal principal funding funding sources sources for for the the charity charity are are currently currently by by way way of of collection collection boxes, boxes, appeals appeals and and donation donation and and school school fees. fees. The The trustees trustees actively actively review review the the major major risk risk which which the the charity charity faces faces on on a a regular regular basis basis and and believe believe that that maintaining maintaining reserves reserves at at the the current current ievels. levels, cambined combined with with an an annual annual review review of of the the controls controls over over key key financial financial systems, systems, will will provide provide sufficient sufficient resources resources in in ihe the even: svart 2! s aclvarss vrse conditions. conditions. The The trustees trustees have have also also examined examined the the operational operational and and business business risks risks faced faced by by the the charity charity anc and Gorn comicrs ima: iha ey they have have established established systems systems to to mitigate mitigate the the significant significant risks. risks. Looking Looking forward forward the the trust, trust, 's» öko s:7:- oeycaities, crarites, faces faces challenges challenges and and uncertainties. uncertainties. However, However, trustees trustees believe believe that that during during 2022/23 2022/23 we we have have continsed continued i: it 3d (ssc song ©tnng foundations foundations which which will will help help us us to to be be both both more more resilient resilient and and more more dynamic dynamic in in the the future. future.

Plans Plans for for future future periods periods The The charity charity plans plans Gontinuing continuing the the activities activities outlined outlined above above in in the the forthcoming forthcoming years years for for the the benefit benefit of of the the community community subject subject to to satisfactory satisfactory funding funding arrangements. arrangements.

Structure, Structure, governance governance and and management management

The The organisation organisation is is a a charity, charity, established established on on 11 11 October October 1969 1969 and and registered registered as as a a charity charity on on 14 14 July July 2000. 2000. The The charity charity

was was established established under under a a constitution constitution of of charity charity deed deed which which established established the the objects objects and and powers powers of of the the charity charity and and is is governed governed under [under] its its deed. deed.

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL TRUSTEES' TRUSTEES' REPORT REPORT (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

The The trustees trustees who who served served during during the the year year and and up up to to the the date date of of signature signature of of the the financial financial statements statements were: were: A A Bobat Bobat MASidat MA Sidat

Y Y Diwan Diwan SA SA Desai Desai Y Y Khalifa Khalifa R R Jassat Jassat N N Kola Kola H H Mulla Mulla S S Sidat Sidat | I Kola Kola

A A Patel [Patel]

Appointment Appointment of of trustees trustees is is governed governed by by the the Trust Trust Deed Deed of of the the charity. charity. The The board board of of Trustees Trustees is is authorised authorised to to appoint appoint new new trustees trustees to to fill fillvacancies vacancies arising arising through through resignation resignation or or death death of of an an existing existing trustee. trustee. None None of of the the trustees trustees has has any any beneficial beneficial interest interest in in the the company. company. All All of of the the trustees trustees are are members members of of the the company company and and guarantee guarantee to to contribute contribute £1 £1 in in the the event event of of a a winding winding up. up. The The Charity Charity has has a a Management Management Committee Committee of of up up to13 to13 members members who who meet meet regularly regularly and and are are responsible responsible for for the the strategic strategic direction direction and and policy policy of of the the charity. charity. At At present present the the committee committee has has 11 11 members members from from a a variety variety of of backgrounds backgrounds relevant relevant to to the the work work of of charity. charity. The The Committee Committee is is lead lead by by the the chairman chairman and and the the secretary secretary also also sits sits on on the the committee. committee. Board Board of of Trustees Trustees continue continue to to provide provide excellent excellent services services working working to to move move the the Charity Charity forwards. forwards. They They give give their their time time freely freely and and provide provide excellent excellent advise advise te to the the Charity's Charity's management management team team and and receive receive no no remuneration remuneration or or benefits benefits from from the the charity. charity.

The The trustees’ trustees' report report was was approvad by approved by ie tie Board Soard of of Trustees. Trustees. Qa WJ A A Patel Patel i Chairman Chairman

9 9 September September 2024 2024

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER'S REPORT REPORT TO TO THE THE TRUSTEES TRUSTEES OF OF MASJID-E-SAJEDEEN, MAsJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL

| Ireport report to to the the trustees trustees on on my my examination examination of of the the financial financial statements statements of of Masjid-e-Sajedeen, Masjid-e-Sajedeen, Maddresah Maddresah Islamiyah Islamiyah & & Islamiyah lslamiyah School School (the (the charity) charity) for for the the year ended year ended 31 31 August August 2023. 2023.

Responsibilities Responsibilities and and basis basis of of report report As As the the trustees trustees of of the the charity charity you you are are responsible responsible for for the the preparation preparation of of the the financial financial statements statements in in accordance accordance with with the the requirements requirements of of the the Charities Charities Act Act 2011 2011 (the (the 2011 2011 Act). Act).

| Ireport report in in respect respect of of my my examination examination of of the the charity's charity's financial financial statements statements carried carried out out under under section section 145 145 of of the the 2011 2011 Act. Act. In In carrying carrying out out my my examination examination | I have have followed folowed all all the the applicable applicable Directions Directions given given by by the the Charity Charity Commission Commission under under section section 145(5)(b) 145(5)(b) of of the the 2011 2011 Act. Act.

Independent examiner's statement

Independent examiner'sstatement Since Since the the charity's charity's gross gross income income exceeded exceeded £250,000 £250.000 your your examiner examiner must must be be a a member member of of a a body body listed listed in in section section 145 145 of of the the 2011 2011 Act. Act. | I confirm confirm that that | am am qualified qualified to to undertake undertake the the examination examination because because | am am a a member member of of ICAEW, ICAEW, which which is is one one of of the the listed listed bodies. bodies. | Ihave have completed completed my my examination. examination. | I confirm confirm that that no no matters matters have have come come to to my my attention attention in in connection connection with with the the examination examination giving giving me me cause cause to to believe believe that that in in any any material material respect: respect: 1 1 accounting accounting records records were were not not kept kept in in respect respect of of the the charity charity as as required required by by section section 130 130 of of the the 2011 2011 Act; Act; or or 2 2 ___ the the financial financial statements statements do do not not accord accord with with those those records; records; or or 3 3 the the financial financial statements statements do do not not comply comply with with the the applicable applicable requirements requirements concerning concerning the the form form and and content content of of accounts accounts set set out out in in the the Charities Charities (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 other other than than any any requirement requirement that that the the accounts accounts give give a a true true and and fair fair view view which which is is not not a a matter matter considered considered as as part part of of an an independent independent examination. examination. | I have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be be drawn drawn in in this this report report in in order order to to enable enable a a proper proper understanding understanding of of the the financial financial statements statements to to be be reached. reached.

AMS AMS Accountants Accountants Corporsie Corporats Ltd Lic

Chartered Chartered Accountants Accouriants

Floor Floor 2 2 9 9Portland Portland Street Street

Manchester Manchester

Dated: Dated: 9 9 September September 2024 2024

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL

STATEMENT STATEMENT OF OF FINANCIAL FINANCIAL ACTIVITIES ACTIVITIES INCLUDING INCLUDING INCOME INCOME AND AND EXPENDITURE EXPENDITURE ACCOUNT ACCOUNT FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

Unrestricted
Unrestricted		 Unrestricted
Unrestricted
funds
funds		 funds
funds
2023
2023		 2022
2022
Notes
Notes		 £ £
Income from:
Income from:
Donations
and legacies
Charitable
activities
Donations and legacies
Charitable activities		 2
3
2
3		 279,517
359,818
279,517
359,818		 338,011
511,600
338,011
511,600
Total
income
Total income		 639,335
639,335		 849,611
849,611
Expenditureon:
Charitable
activities
Expenditure on:
Charitable activities		 4 655,777
655,777		 851,327
851,327
Total
expenditure
Total expenditure		 655,777
655,777		 851,327
851,327
Net expenditureand movement
Netexpenditure and movement		 infunds
infunds		 (16,442)
(16,442)		 (1,716)
(1,716)
Reconciliation
of funds:
Reconciliation of funds:
Fund balances
at
1 September 2022
Fund balances at 1 September 2022		 717,815
717,815		 719,531
719,531
Fund balances at 31 August 2023
Fund balances at 31 August 2243		 701,373
701,373		 717,815
717,815

The The statement statement of financial financial activities activities inekdas ineiuciss all allgains gains and and losses losses recognised recognised in in the the year. year. All Allincomeand income and expenditure expenditure derive derive from from continuing continuing activities. activities.

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL

BALANCE BALANCE SHEET SHEET AS AS AT AT 31 31 AUGUST AUGUST 2023 2023

2023
2023		 2022
2022
Notes
Notes		 £ £
£		 (z £
Fixedassets
Fixed assets
Tangible
assets
Tangible assets		 8 499,453
499,453		 510,925
510,925
Currentassets
Current assets
Cash at bank and in
Cash at bank and in		 hand
hand		 206,477
206,477		 211,390
211,390
Creditors:
amounts
Creditors: amounts		 falling due within
falling due within
oneyear
oneyear		 9 (4,557)
(4,557)		 (4,500)
(4,500)
Net current
assets
Net current assets		 201,920
201,920		 206,890
206,890
Total
assets less current
Total assets less current		 liabilities
liabilities		 701,373
701,373		 717,815
717,815
Income funds
Income funds
Unrestricted
funds
Unrestricted funds		 701,373
701,373		 717,815
717,815
701,373
701,373		 717,815
717,815

The The financial financial statements statements were were approved approvedby by the the Trustees Trustees on on 9 9 September September 2024 2024 Ayub Ayub Patel[Patel] Rai Trustee Trustee

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

1 1 Accounting Accounting policies policies Charity Charity information information Masjid-e-Sajedeen, Masjid-e-Sajedeen, Madressa Madressa Islamiyah lslamiyah & & Islamiyah Islamiyah School School is is a a charitable charitable trust trust registered registered in in England and England and Wales. Wales. The The registered registered office office is is Plane Plane Tree Tree Road, Road, Blackburn, Blackburn, Lancashire, Lancashire, England, England, BB1 BB1 6PH. 6PH. 1.1 1.1 Accounting Accounting convention convention The The financial financial statements statements have have been been prepared prepared in in accordance accordancewith with the the Charity's Charity's Trust Trust Deed, Deed, the the Charities Charities Act Act 2011 2011 and and the the Statement Statement of of Recommended Recommended Practice, Practice, "Accounting “Accounting and and Reporting Reporting by by Charities", Charities", issued issued in in March March 2005 2005 applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS (FRS 102)" 102)" (as (as amended amended for for accounting accounting periods periods commencing commencing from from 1 1 January January 2016). 2016). The The charity charity is is a a Public Public Benefit Benefit Entity Entity as as defined defined by by FRS FRS 102. 102. The The charity charity consitutes consitutes a a public public benefit benefit entity entity as as defined defined by by FRS102. FRS102. The The financial financial statements statements have have been been prepared prepared in in accordance accordance with with Accounting Accounting and and Reporting Reporting by by Charities Charities : : Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS102) (FRS102) issued issued on on 16 16 July July 2014 2014 (as (as updated updated through through Update Update Bulletin Bulletin 1 1 published published on on 2nd 2nd February February 2016), 2016)., the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the United United Kingdom Kingdom and and Republic Republic of of Ireland Ireland (FRS102), (FRS102), the the Charities Charities Act Act 2011, 2011, the the Companies Companies Act Act 2006 2006 and and UK UK Generally Generally Accepted Accepted Practice. Practice. The The financial financial statements statements are are prepared prepared on on a a going going concern concern basis basis under under the the historical historical cost cost convention. convention. The The financial financial statements statements are are prepared prepared in in sterling, sterling, which which is is the the functional functional currency currency of of the the charity. charity. Monetary Monetary amounts amounts in in these these financial financial statements statements are are rounded rounded to to the the nearest nearest £. £. The The financial financial statements statements have have been been prepared prepared under under the the historical historical cost cost convention. convention. The The principal principal accounting accounting policies policies adopted adopted are are set set out out below. below. 1.2 1.2 Going Going concern concern At At the the time time of of approving approving the the finarcial financial staetents, stz'emants, the the trustees trustees have have a a reasonable reasonable expectation expectation that that the the charity charity has has adequate adeguate resources resources to to coniiius conünae i n apraional apsraiional existence existence for for the the foreseeable foreseeable future. future. Thus Thus the the trustees trustees continue continue to to adopt adopt the the going going concarn cones: basis a's of 2? accounting accounting in in preparing prepaing the the financial financial statements. statements. 1.3 1.3. Charitable Charitable funds funds Unrestricted Unrestricted funds funds are are available available for for use use at at the the discretion discretion of of the the trustees trustees in in furtherance furtherance of of their their charitable charitable objectives. objectives. Designated Designated funds funds comprise comprise funds funds which which have have been been set set aside aside at at the the discretion discretion of of the the trustees trustees for for specific specific purposes. purposes. The The purposes and purposes and uses uses of of the the designated designated funds funds are are set set out out in in the the notes notes to to the the financial financial statements. statements. Restricted Restricted funds funds are are subject subject to to specific specific conditions conditions by by donors donors or or grantors grantors as as to to how how they they may may be be used. used. The The purposes purposes and [and][uses] uses of [of] the [the] restricted restricted funds funds are are set set out out in in the the notes notes to to the the financial financial statements statements. Endowment Endowment funds funds are are subject subject to to specific specific conditions conditions by by donors donors that that the the capital capital must must be be maintained maintained by by the the charity. charity. 1.4 1.4 Income Income Income Income is is recognised recognised when when the the charity charity is is legally legally entitled entitled to to it it after after any any performance performance conditions conditions have have been been met, met, the the amounts amounts can can be be measured measured reliably, reliably, and and it is is probable probable that that income income will willbe be received. received. Cash Cash donations donations are are recognised recognised on on receipt. receipt. Other Other donations donations are are recognised recognised once once the the charity charity has has been been notified notified of of the the donation, donation, unless unless performance performance conditions conditions require require deferral deferral of of the the amount. amount. Income Income tax tax recoverable recoverable in in relation relation to to donations donations received received under under Gift Gift Aid Aid or or deeds deeds of of covenant covenant is is recognised recognised at at the the time time of of the the donation. donation.

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

1 1 Accounting Accounting policies policies (Continued) (Continued) Legacies Legacies are are recognised recognised on on receipt receipt or or otherwise otherwise if if the the charity charity has has been been notified notified of of an an impending impending distribution, distribution,

the the amount amount is is known, known, and and receipt receipt is is expected. expected. If If the the amount amount is is not not known, known, the the legacy legacy is is treated treated as as a a

contingent contingent asset. asset.

Donated Donated services services and and facilities facilities are are included included at at the the value value to to the the charity charity where where this this can can be be quantified. quantified. The The value value

placed placed on on these these resources resources is is the the estimated estimated value value to to the the charity charity of of service service or or facility facility received. received.

The The value value of of services services provided provided by by volunteers volunteers has has not not been been included included in in the the accounts. accounts. Voluntary Voluntary income income is is received received by by way way of of grants, grants, donations donations and and gifts gifts and and is is included included in in full in full in the the Statementof Statement of Financial Financial Activities Activities when when receivable. receivable. Grants, Grants, where where entitlement entitlement is is not not conditional conditional on on the the delivery delivery of of a a specific specific performance performance by by the the charity, charity, are are recognised recognised when when the the charity charity becomes becomes unconditionally unconditionally entitled entitled to to the the grant. grant.

Incoming Incoming resources resources from from charitable charitable trading trading activity activity are are accounted accounted for for when when earned. earned. 1.5 1.5 Expenditure Expenditure All Allexpenditure expenditure is is recognised recognised and and accounted accounted for for on on an an accrual accrual basis basis as as a a liability liability is is incurred. incurred. Expenditure Expenditure includes includes any any VAT VAT which which cannot cannot be be fully fully recovered, recovered, and and is is reported reported as as part part of of the the expenditure expenditure to to which which it it relates: relates:

Costs Costs of of generating generating funds funds comprise comprise the the costs costs associated associated with with attracting attracting voluntary voluntary income income and and the the costs costs of of

trading trading for for fundraising fundraising purposes purposes including including the the charity's charity's shop. shop.

Charitable Charitable expenditure expenditure comprises comprises those those costs costs incurred incurred by by the the charity charity in in the the dlivery delivery of of its its activities activities and and services services for for its its beneficiaries. beneficiaries. It !t includes includes both both costs costs that that can can be be allocated allocated directly directly to to such such activities activities and and those those

costs costs of of an an indirect indirect nature nature necessary necessary to to support support them. them. Governance Governance costs costs include include those thoz ests s282oriated 2csociated with with meeting meeting the the constitutional constitutional and and statutory statutory requirements requirements

of of the the charity charity and and include include the the aoROY acce::2:ey fees fees and and cost cost linked linked to to the the strategic strategic management management of of the the charity charity All All costs costs are are allocated allocated betwee: betwesn te ‘se axpEnditure exnenditure categories categories of of the the SoFA SoFA on on a a basis basis designed designed to to reflect reflect the the use use

of of the the resource. resource. Costs Costs relaüng relating to to a a particular particular activity activity are are allocated allocated directly, directly, others others are are apportioned apportioned on on an an appropriate appropriate basis basis consistent consistent with wiih uss use [of] of [the] the resources. [resources.] 1.6 1.6 Tangible Tangible fixed fixed assets assets Tangible Tangible fixed fixed assets assets are are initially initially measured measured at at cost cost and and subsequently subsequently measured measured at at cost cost or or valuation, valuation, net net of of

depreciation depreciation and and any any impairment impairment losses. losses.

Depreciation Depreciation is is recognised recognised so so as as to to write write off off the the cost cost[or] or valuation [valuation] of of assets assets less less their their residual residual values values over over their their useful useful lives lives on on the the following following bases: bases:

Freehold Freehold land land and and buildings buildings Not Not depreciated depreciated Fixtures Fixtures and and fittings fittings 15% 15% Reducing Reducing balance [balance] The The gain gain or or loss loss arising arising on on the the disposal disposal of of an an asset asset is is determined determined as as the the difference difference between between the the sale sale proceeds proceeds and and the the carrying carrying value value of of the the asset, asset, and and is is recognised recognised in in [the] the statement [statement] of of financial financial activities. activities.

ois -8

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO THE TO THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

(Continued) (Continued)

1.7 1.7 Impairment Impairment of of fixed fixed assets assets At At each each reporting reporting end end date, date, the the charity charity reviews reviews the the carrying carrying amounts amounts of of its its tangible tangible assets assets to to determine determine whether whether there there is is any any indication indication that that those those assets assets have have suffered suffered an an impairment impairment loss. loss. If If any any such such indication indication exists, exists, the the recoverable recoverable amount amount of of the the asset asset is is estimated estimated in in order order to to determine determine the the extent extent of of the the impairment impairment loss loss (if (if any). any). 1.8 1.8 Cash Cash and and cash cash equivalents equivalents Cash Cash and and cash cash equivalents equivalents include include cash cash in in hand, hand, deposits deposits held held at at call call with with banks, banks, other other short-term short-term liquid liquid investments investments with with original original maturities maturities of of three three months months or or less, less, and and bank bank overdrafts. overdrafts. Bank Bank overdrafts overdrafts are are shown shown within within borrowings borrowings in in current current liabilities. liabilities.

Basic Basic financial financial assets assets

Basic Basic financial financial assets, assets, which which include include debtors debtors and and cash cash and and bank bank balances, balances, are are initially initially measured measured at at transaction transaction price price including including transaction transaction costs costs and and are are subsequently subsequently carried carried at at amortised amortised cost cost using using the the effective effective interest interest method method unless unless the the arrangement arrangement constitutes constitutes a a financing financing transaction, transaction, where where the the transaction transaction is is measured measured at at the the present present value value of of the the future future receipts receipts discounted discounted at at a a market market rate rate of of interest. interest. Financial Financial assets assets classified classified as as receivable receivable within within one one year year are are not not amortised. amortised.

Basic Basic financial financial liabilities liabilities

Basic Basic financial financial liabilities, liabilities, including including creditors creditors and and bank bank loans loans are are initially initially recognised recognised at at transaction transaction price price unless unless the the arrangement arrangement constitutes constitutes a a financing financing transaction, transaction, where where the the debt debt instrument instrument is is measured measured at at the the present present value value of of the the future future payments payments discounted discounted at at a a market market rate rate of of interest. interest. Financial Financial liabilities liabilities classified classified as as payable payable within within one one year year are are not not amortised. amortised. Debt Debt instruments instruments are are subsequently subsequently carried carried at at amortised amortised cost, cost, using using the the effective effective interest interest rate rate method. method. Trade Trade creditors creditors are are obligations obligations to te pay pay for for goods goods or or services services that that have have been been acquired acquired in in the the ordinary ordinary course course of of operations operations from from suppliers. suppliers. Amounts Amounts payable payable are are classified classified as as current current liabilities liabilities if if payment payment is is due due within within one one year year or or less. less. If If not, not, they they are are presented prsssniec as as non-current non-current liabilities. liabilities. Trade Trade creditors creditors are are recognised recognised initially initially at at transaction transaction price price and and subsequenty subsequent; es:TGd scsi at at amortised amortised cost cost using using the the effective effective interest interest method. method. Derecognition Derecognitionof of financial financiai fiacitisas iaalizs Financial Financial liabilities liabilities are are derecogrissd derecogr'sad wher when the the charity's charity's contractual contractual obligations obligations expire expire or or are are discharged discharged or or cancelled. cancelled.

1.9 1.9 Employee Employee benefits benefits

The The cost cost of of any any unused unused holiday holiday entitlement entitlement is is recognised recognised in in the the period period in in which which the the employee's employee's services services are are received. received.

Termination Termination benefits benefits are are recognised recognised immediately immediately as as an an expense expense when when the the charity charity is is demonstrably demonstrably committed committed to to terminate terminate the the employment employment of of an an employee employee or or to to provide provide termination termination benefits. benefits.

=0% -9

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAHISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

2
2		 Donations and legacies
Donations and legacies
Unrestricted
Unrestricted		 Unrestricted
Unrestricted
funds
funds		 funds
funds
2023
2023		 2022
2022
£ £
Government grants
Membership fees
Donated goods and services
Other
Governmentgrants
Membershipfees
Donatedgoodsand services
Other		 2,106
183,097
7,986
86,328
2,106
183,097
7,986
86,328		 5,000
206,818
4,497
121,696
5,000
206,818
4,497
121,696
279,517
279,517		 338,011
338,011

3 3 Income Income from from charitable charitable activities activities

Income from charitable
activities
Income from charitable activities
Unrestricted
Unrestricted		 Unrestricted
Unrestricted
funds
funds		 funds
funds
2023
2023		 2022
2022
£ £
School
fees
School fees		 341,691
341,691		 483,709
483,709
Other income
Otherincome		 18,127
18,127		 27,891
27,891
359,818
359,818		 511,600
511,600

-10- - 10 -

5 5

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAHISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIALSTATEMENTS FINANCIAL STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

4 4 Expenditure Expenditureon on charitable charitable activities activities

2023
2023		 2022
2022
£
£		 £
Direct
costs
Staff costs
Depreciation
and impairment
Rates
Insurance
Direct costs
Staffcosts
Depreciation and impairment
Rates
Insurance		 510,938
11,473
14,296
7,671
510,938
11,473
14,296
7,671		 631,215
12,660
18,046
13,852
631,215
12,660
18,046
13,852
Light and heat
Books,
fees and prizes
Printing, postage and stationery
Telephone
Repairs
and maintenance
Computer running
costs
Cleaning
Sundry expenses
Accountancy
Light and heat
Books, feesand prizes
Printing, postage and stationery
Telephone
Repairs and maintenance
Computerrunning costs
Cleaning
Sundryexpenses
Accountancy		 38,236
24,341
6,280
4,940
20,459
7,114
1,537
6,992
1,500
38,236
24,341
6,280
4,940
20,459
7,114
1,537
6,992
1,500		 36,630
67,126
10,180
7,747
34,826
13,431
263
4,026
1,325
36,630
67,126
10,180
7,747
34,826
13,431
263
4,026
1,325
655,777
655,777		 851,327
851,327
Analysis by fund
Unrestricted
funds
Analysis by fund
Unrestricted funds		 655,777
655,777		 851,327
851,327
Net movement
in funds
Netmovement in funds		 2023
2023		 2022
2022
£ =
The net movement
in funds is stated
The net movement in funds is stated		 after charging/{crediting):
after charging/{crediting):
Depreciation
ofowned
tangible
fixe
Trustees
None
of the trustees
(or any persons
connected
charity
during
the year.
Employees
The average monthly
number of employees during
Employment
costs
Wages and salaries
Depreciation ofowned tangible fixes assets
Trustees
None of the trustees (or any persons connected
charity during the year.
Employees
The average monthly numberofemployees during
Employment costs
Wages and salaries		 with them) received
the year was:
with them) received
the yearwas:		 11,473
12,660
any remuneration
or
benefits
from
the
2023
2022
Number
Number
25
2023
32
2022
510,938
631,215
11,473
12,660
any remuneration or benefits from the
2023
2022
Number
Number
25
32
2023
2022
£
£
510,938
631,215

6 6 Trustees Trustees

7 7

- -1- 11 -

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

7
rh		 Employees
Employees		 (Continued)
(Continued)
Ihere were no employees whose
Therewere no employees whose		 annual
remuneration
annual remuneration		 was more than
was more than		 £60,000.
£60,000.
8
8		 Tangible
fixed
assets
Tangible fixed assets		 Freehold
land
and
buildings
£
Freehold land
and buildings
£		 Fixtures and
fittings
£
Fixtures and
fittings
£		 Total.
Total
£
Cost
At
1September 2022
Cost
At 1 September 2022		 434,436
434,436		 229,672
229,672		 664,108
664,108
At 31 August 2023
At31 August2023		 434,436
434,436		 229,672
229,672		 664,108
664,108
Depreciation
and impairment
At
1September 2022
Depreciation
charged in the year
Depreciation and impairment
At 1 September 2022
Depreciation charged in theyear		 -
-		 153,182
11,473
153,182
11,473		 153,182
11,473
153,182
11,473
At
31August2023
At 31 August2023		 - 164,655
164,655		 164.655
164,655
Carryingamount
At31 August2023
Carrying amount
At 31 August2023		 434,436
434,436		 65,017
65,017		 499,453
499,453
At 31 August 2022
At31 August2022		 434,436
434,436		 76,489
76,489		 510,925
510,925
Creditors:
amounts
falling due within
Creditors:amounts falling duewithin		 one year
oneyear		 2023
2023		 2022
2022
£ iS
Other taxation
and social
security
Accruals
and deferred
incone
Other taxation and social security
Accruals and deferred income		 3,056
1,501
3,056
1,501		 3,175
1,325
3,175
1,325
4,557
4,557		 4,500
4,500

(Continued) (Continued)

10 10 Unrestricted Unrestricted funds funds

The The unrestricted [unrestricted] funds funds of of the the charity charity [comprise] comprise the the unexpended unexpended [balances] balances of of donations donations and and grants grants which which are are not not subject subject to to specific specific conditions conditions by by donors donors and [and] grantors [grantors] as as[to] to how [how] they [they][may] may be [be][used.These] used. These include [include] designated designated funds funds which which have have been been set set aside aside out out of of unrestricted unrestricted funds funds by [by] the the trustees trustees for for specific specific purposes. purposes.

General General funds funds

At
1
At1		 Incoming
Incoming		 Resources
Resources		 At
At		 31
31		 August
August
September
September		 resources
resources		 expended
expended		 2023
2023
2022
2022
£ £ £
2		 £
717,815
717,815		 639,335
639,335		 (655,777)
(655,777)		 701,373
701,373

405 - 12 -

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH SLAMIYAH SCHOOL SCHOOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2023 2023

10
10		 Unrestricted
funds
Unrestricted funds		 (Continued)
(Continued)
Previousperiod:
General
funds
Previous period:
Generalfunds		 At
1
September
2021
719,531
At 1
September
2021
2
719,531		 Incoming
resources
849,611
Incoming
resources
£
849,611		 Resources
expended
(851,327)
Resources
expended
2
(851,327)		 At 31 August
2022
717,815
At31August
2022
£
717,815
11
11.		 Analysis
of net assets between funds
Analysis of net assets between funds
Unrestricted
Unrestricted
funds
funds
2023
2023
£
At 31 August 2023:
At 31 August 2023:		 499,453
499,453
Tangible
assets
Current
assets/(lia bilities)
Tangible assets
Currentassets/(liabilities)		 201,920
201,920
701,373
701,373
Unrestricted
Unrestricted
funds
funds
2022
2022
£
At 31 August 2022:
Tangible
assets
Current
assets/(liabilities)
At 31 August 2022:
Tangibleassets
Current assets/(liabilities)		 510,925
206,890
510,925
206,890
717,815
717,815

12 42 Related Related party party transactions transactions There There[were] were [no] no [disclosable] disclosable related related party party transactions transactions during during the the year year (2022 (2022[-] - none). [none).]

13 13 Taxation Taxation

the Asgainsthe Asgains a a extent extent charity, charity,falling fallingthat that [within] within Masjid-e-Sajedeen, Masjid-e-Sajedeen, these thesesection section are are applied applied 505 505 [of] of to to the Maddresah Maddresah [the] its its Taxes [Taxes] charitable charitable Act [ Act][lslamiyah] Islamiyah 4988 [1988] objects. objects.or [or] $256& &[s256] No NoIslamiyah Islamiyah tax tax of [of] charges the [the] chargesSchoolTaxation SchoolTaxationhave [have] is is of exemptof exempt arisen [arisen] Chargeable Chargeablein in [from] from the the taxCharity. taxCharity.Gains [GainsAct] on on Act income income1992 [1992][and] andto [to]

- 13