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

`-1` alate 



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. 

`-2` 

a 



## 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 

ars `-3` 



## 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` 

- M1 `M1` 3BE `3BE` 

## Dated: `Dated:` 9 `9` September `September` 2024 `2024` 

An `-4 -` 



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

ae `-5` 



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

> ay `-6` 



## 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.` 

> ahs `-7` 



## 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` 

- `1` 1 Accounting `Accounting policies` policies 

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



## `3` 3 Income `Income` from `from` charitable `charitable activities` activities 

|Income from charitable<br>activities<br>Income from charitable activities|||
|---|---|---|
||Unrestricted<br>Unrestricted|Unrestricted<br>Unrestricted|
||funds<br>funds|funds<br>funds|
||2023<br>2023|2022<br>2022|
||£|£|
|School<br>fees<br>School fees|341,691<br>341,691|483,709<br>483,709|
|Other income<br>Otherincome|18,127<br>18,127|27,891<br>27,891|
||359,818<br>359,818|511,600<br>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<br>2023|2022<br>2022|
|---|---|---|---|---|
||||£<br>£|£|
|Direct<br>costs<br>Staff costs<br>Depreciation<br>and impairment<br>Rates<br>Insurance<br>Direct costs<br>Staffcosts<br>Depreciation and impairment<br>Rates<br>Insurance|||510,938<br>11,473<br>14,296<br>7,671<br>510,938<br>11,473<br>14,296<br>7,671|631,215<br>12,660<br>18,046<br>13,852<br>631,215<br>12,660<br>18,046<br>13,852|
|Light and heat<br>Books,<br>fees and prizes<br>Printing, postage and stationery<br>Telephone<br>Repairs<br>and maintenance<br>Computer running<br>costs<br>Cleaning<br>Sundry expenses<br>Accountancy<br>Light and heat<br>Books, feesand prizes<br>Printing, postage and stationery<br>Telephone<br>Repairs and maintenance<br>Computerrunning costs<br>Cleaning<br>Sundryexpenses<br>Accountancy|||38,236<br>24,341<br>6,280<br>4,940<br>20,459<br>7,114<br>1,537<br>6,992<br>1,500<br>38,236<br>24,341<br>6,280<br>4,940<br>20,459<br>7,114<br>1,537<br>6,992<br>1,500|36,630<br>67,126<br>10,180<br>7,747<br>34,826<br>13,431<br>263<br>4,026<br>1,325<br>36,630<br>67,126<br>10,180<br>7,747<br>34,826<br>13,431<br>263<br>4,026<br>1,325|
||||655,777<br>655,777|851,327<br>851,327|
|Analysis by fund<br>Unrestricted<br>funds<br>Analysis by fund<br>Unrestricted funds|||655,777<br>655,777|851,327<br>851,327|
|Net movement<br>in funds<br>Netmovement in funds|||2023<br>2023|2022<br>2022|
||||£|=|
|The net movement<br>in funds is stated<br>The net movement in funds is stated|after charging/{crediting):<br> after charging/{crediting):||||
|Depreciation<br>ofowned<br>tangible<br>fixe<br>Trustees<br>None<br>of the trustees<br>(or any persons<br>connected<br>charity<br>during<br>the year.<br>Employees<br>The average monthly<br>number of employees during<br>Employment<br>costs<br>Wages and salaries<br>Depreciation ofowned tangible fixes assets<br>Trustees<br>None of the trustees (or any persons connected <br>charity during the year.<br>Employees<br>The average monthly numberofemployees during <br>Employment costs<br>Wages and salaries||with them) received<br>the year was:<br> with them) received <br> the yearwas:|11,473<br>12,660<br>any remuneration<br>or<br>benefits<br>from<br>the<br>2023<br>2022<br>Number<br>Number<br>25|<br>2023<br>32<br>2022<br>510,938<br>631,215<br>11,473<br>12,660<br> any remuneration or benefits from the<br>2023<br>2022<br>Number<br>Number<br>25<br>32<br>2023<br>2022<br>£<br>£<br>510,938<br>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<br>rh|Employees<br>Employees|||||||(Continued)<br>(Continued)|
|---|---|---|---|---|---|---|---|---|
||Ihere were no employees whose<br>Therewere no employees whose|annual<br>remuneration<br> annual remuneration||was more than<br> was more than|£60,000.<br> £60,000.||||
|8<br>8|Tangible<br>fixed<br>assets<br>Tangible fixed assets||||Freehold<br>land<br>and<br>buildings<br>£<br>Freehold land<br>and buildings<br>£||Fixtures and<br>fittings<br>£<br>Fixtures and<br>fittings<br>£|Total.<br>Total<br>£|
||Cost<br>At<br>1September 2022<br>Cost<br>At 1 September 2022|||||434,436<br>434,436|229,672<br>229,672|664,108<br>664,108|
||At 31 August 2023<br>At31 August2023|||||434,436<br>434,436|229,672<br>229,672|664,108<br>664,108|
||Depreciation<br>and impairment<br>At<br>1September 2022<br>Depreciation<br>charged in the year<br>Depreciation and impairment<br>At 1 September 2022<br>Depreciation charged in theyear|||||-<br>-|153,182<br>11,473<br>153,182<br>11,473|153,182<br>11,473<br>153,182<br>11,473|
||At<br>31August2023<br>At 31 August2023|||||-|164,655<br>164,655|164.655<br>164,655|
||Carryingamount<br>At31 August2023<br>Carrying amount<br>At 31 August2023|||||434,436<br>434,436|65,017<br>65,017|499,453<br>499,453|
||At 31 August 2022<br>At31 August2022|||||434,436<br>434,436|76,489<br>76,489|510,925<br>510,925|
||Creditors:<br>amounts<br>falling due within<br>Creditors:amounts falling duewithin||one year<br> oneyear||||2023<br>2023|2022<br>2022|
||||||||£|iS|
||Other taxation<br>and social<br>security<br>Accruals<br>and deferred<br>incone<br>Other taxation and social security<br>Accruals and deferred income||||||3,056<br>1,501<br>3,056<br>1,501|3,175<br>1,325<br>3,175<br>1,325|
||||||||4,557<br>4,557|4,500<br>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<br>1<br>At1|Incoming<br>Incoming|Resources<br>Resources|At <br>At|31 <br> 31|August<br> August|
|---|---|---|---|---|---|
|September<br>September|resources<br>resources|expended<br>expended|||2023<br>2023|
|2022<br>2022||||||
|£|£|£<br>2|||£|
|717,815<br>717,815|639,335<br>639,335|(655,777)<br>(655,777)|||701,373<br>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<br>10|Unrestricted<br>funds<br>Unrestricted funds|||||(Continued)<br>(Continued)|
|---|---|---|---|---|---|---|
||Previousperiod:<br>General<br>funds<br>Previous period:<br>Generalfunds|At<br>1<br>September<br>2021<br>719,531<br>At 1<br>September<br>2021<br>2<br>719,531||Incoming<br>resources<br>849,611<br>Incoming<br>resources<br>£<br>849,611|Resources<br>expended<br>(851,327)<br>Resources <br>expended<br>2<br>(851,327)|At 31 August<br>2022<br>717,815<br> At31August<br>2022<br>£<br>717,815|
|11<br>11.|Analysis<br>of net assets between funds<br>Analysis of net assets between funds||||||
|||||||Unrestricted<br>Unrestricted|
|||||||funds<br>funds|
|||||||2023<br>2023|
|||||||£|
||At 31 August 2023:<br>At 31 August 2023:|||||499,453<br>499,453|
||Tangible<br>assets<br>Current<br>assets/(lia bilities)<br>Tangible assets<br>Currentassets/(liabilities)|||||201,920<br>201,920|
|||||||701,373<br>701,373|
|||||||Unrestricted<br>Unrestricted|
|||||||funds<br>funds|
|||||||2022<br>2022|
|||||||£|
||At 31 August 2022:<br>Tangible<br>assets<br>Current<br>assets/(liabilities)<br>At 31 August 2022:<br>Tangibleassets<br>Current assets/(liabilities)|||||510,925<br>206,890<br>510,925<br>206,890|
|||||||717,815<br>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`