2024-08-31-accounts

Charity Charity registration registration number number 1081557 1081557 (England (England and and Wales) Wales)

MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL ANNUAL ANNUAL REPORT REPORT AND AND UNAUDITED UNAUDITED FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2024 2024

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		MA Sidat MA Sidat
			Y Diwan Y Diwan
			SA Desai SA Desai
			Y Khalifa Y Khalifa
			N Kola N Kola
			H Mulla H Mulla
			S Sidat S Sidat
			IKola	Kola
Charity Charity	number (England and Wales) number(England and Wales)		1081557 1081557
Principal Principal		address address	Plane Tree Road Plane Tree Road
			Blackburn Blackburn
			Lancashire Lancashire
			BB16PH BB1 6PH
Independent examiner Independentexaminer			AMS Accountants AMSAccountants	Corporate Corporate	Ltd Ltd
			Chartered Accountants Chartered Accountants
			Fer2
			3Fortand Street 3 Sartiand Street
			csoster

MASJID-E-SAJEDEEN, MADDRESAH ISLAMIYAH & ISLAMIYAH SCHOOL MASJID-E-SAJEDEEN, MADDRESAH ISLAMIYAH & ISLAMIYAH SCHO OL a

CONTENTS CONTENTS

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Page Page
Trustees' report 1-3
Trustees' report 1-3
Statement Statement of of trustees' trustees' responsibilities responsibilities
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 staterments staternents 7-14 7-14
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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOOL TRUSTEES' TRUSTEES' REPORT REPORT FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2024 2024

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 2024. 2024.

The The financial financial statements statements 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

financial financial statements statements and and comply comply with with the the charity's charity's governing governing document, document, the the Charities Charities Act Act 2011, 2011, FRS FRS 102 102 "The "The Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland" Ireland" and and the the Charities Charities SORP SORP "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 Finanial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS (FRS 102)". 102)".

Objectivesand Objectives and activities activities

The The Charitable Charitable Trust Trust is is constituted constituted by by Trust Trust Deed, and Deed, 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 recegnition 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 activitis activities ach each ysar. 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 revisy review tsoks iooks ot sA 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 sei up up te ha. maiz. 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 staied purposes. purposes. Wa ¥¥e ineve Seve 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 revicwing revieving 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 plarnned 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 otherwise, otherwise, the the trustees trustees may may exercise exercise the the following following powers:- powers: To To make make provision provision for for daily daily prayers, prayers, funerals funerals 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 community and 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 departments departments and and other other agencies agencies in in furtherance furtherance of of the 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 2024 2024

Financial Financial review review

Total Total income income for for the the period period remained remained as as £640k £640k (£640k (£640k in in 2023), 2023), of of which which £333k £333k (£360k (£360k in 2023) 2023) was was generated generated from from charitable charitable activities activities and and £307k £307k (£280k (£280k in in 2023) 2023) 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 only only rose rose by by £4k £4k 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 With households 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 decreased in in line line with with decrease decrease in in income. income. As As a a result result of of decrease decrease in in income and income 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 £40k. £40k.

Reserves Reserves policy policy

It It is is the the policy policy of of the the charity charity that that unrestricted unrestricted tuncis hincis 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 throa thre. and en¢ 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 :: signiicat 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 io fo ways ways in tt iich ii additonal adaitiona! 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 ihe 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 donaticn donation and and secnaui schoui 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 levels, levels, combined 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 the the event event of of adverse adverse 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 and and confirm confirm that that they 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, like like many many charities, charities, 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 continued continued to to build build strong strong 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 continuing 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 a under 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. 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: MA MASidat Sidat Y Y Diwan Diwan

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

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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 2024 2024

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 fill vacancies 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 to 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 are are responsible responsible for for preparing preparing the the Trustees’ Trustees' Report Report and and the the financial financial statements statements in in accordance accordance with with applicable applicable law law and and United United Kingdom Kingdom Accounting Accounting Standards Standards (United (United Kingdom Kingdom Generally Generally Accepted Accepted Accounting Accounting Practice). Practice). The The law law applicable applicable to to charities charities in in England England and and Wales Wales requires requires the the trustees trustees to to prepare prepare financial financial statements statements for for each each financial financial year year which which give give a a true true and and fair fair view view of of the the state state of of affairs affairs of of the the charity charity and and of of the the incoming incoming resources resources and and application application of of resources resources of of the the charity charity for for that that year. year.

In In preparing preparing these these financial financial statements, statements, the the trustees trustees are are required required to: to: - -select select suitable suitable accounting accounting policies policies and and then then apply apply them them consistently; consistently; - observe observe the the methods methods and and principles principles in in the the Charities Charities SORP: SORP; - - make make judgementsand judgements and estimates estimates that that are are reasonable reasonable and and prudent; prudent; - state state whether whether applicable applicable accounting accounting standards stendards have have been been followed, followed, subject subject to to any any material material departures departures disclosed disclosed and and explained explained in in the the financial financial staternents; staternents:; and and - prepare prepare the the financial financial statements statements on on the the going going concern cancern basis basis unless unless it is is inappropriate inappropriate to to presume presume that that the the charity charity will wilI continue continue in in operation. operation. The The trustees trustees are are responsible responsible for for kasping keeping auScient sicierk accounting accounting records records that that disclose disclose with with reasonable reasonable accuracy accuracy at at any any time time the the financial financial position position of of the the charity chariy and and snabie snabie them them to to ensure ensure that that the the financial financial statements statements comply comply with with the the Charities Charities Act Act 2011, 2011, the the Charity Charity (Accounts (Accounits and and Reperts) Reports) Regulations Regulations 2008 2008 and and the the provisions provisions of of the the trust trust deed. deed.They They are are also also responsible responsible for for safeguarding safeguarding the the assets assets of of the the charity charity and and hence hence for for taking taking reasonable reasonable steps steps for for the the prevention prevention and and detection detection of of fraud fraud and and other other irregularities. irregularities.

The The trustees' trustees’ report report was was approved by approved by the the Board Board of of Trustees. Trustees.

SADesai S K Desai Chairman Chairman Date: Date:[IE)]

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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 lslamiyah & & Islamiyah Islamiyah School School (the (the charity) charity) for for the the year year ended ended 31 31 August August 2024. 2024.

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. | I report 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 Charities Charities Act Act 2011. 2011. In In carrying carrying out out my my examination examination | I have have followed followed the the 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 Charities Charities Act Act 2011. 2011.

Independent Independent examiner's examiner'sstatement statement

Since Since the the charity's charity's gross gross income exceeded income exceeded £250,000, £250,000, the the independent independent examiner examinermust 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 Charities Charities Act Act 2011. 2011. | I confirm confirm that that | I 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. | Thave 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 net 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 Charities Charities Act Act 2011. 2011. 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 staterments do do nct not sormply comuly with with the the applicable applicable requirements requirements concerning concerning the the form form and and content content of of financial financial statements statements set set out out in i: 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 financial financial sistennnis otiez.ors ghve «ive @ 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 exarninatiorn. | 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 repori 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 Corporate Corporate Ltd Ltd

Chartered Chartered Accountants Accountants Floor Floor 2 2

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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 2024 2024

			Unrestricted Unrestricted	Unrestricted Unrestricted
			funds funds	funds funds
			2024 2024	2023 2023
		Notes Notes	£	£
Income from: Income from:
Donations and legacies Donations and legacies		2	307,388 307,388	279,517 279,517
Charitable activities Charitable activities		3 3	333,957 333,957	359,818 359,818
Total income Total income			641,345 641,345	639,335 639,335
Expenditure on: Charitable activities Expenditure on: Charitable activities		4 4	682,501 682,501	655,777 655,777
Totalexpenditure Total expenditure			682,501 682,501	655,777 655,777
Net expenditureand movement Net expenditureandmovement	in fsneis infuia		(41,156) (41,156)	(16,442) (16,442)
Reconciliation of funds: Reconciliation offunds:
Fund balances at 1 September 2023 Fund balances at 1 September2023			701,373 701,373	717,815 717,815
Fund balances at 31 August 2024 Fund balances at31 August2024			660,217 660,217	701,373 701,373

The The statement statement of of financial financial activities activities includes includes all all gains gains and and losses losses recognised recognised in in the the year. year. All All income income and 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 SHEET BALANCE SHEET AS AT AS AT 31 31 AUGUST AUGUST 2024 2024

						2024 2024		2023 2023
				Notes Notes	£		£	£	£
Fixed assets Fixed assets
Tangible assets Tangible assets				8 8			529,700 529,700		499,453 499,453
Currentassets Current assets
Cash atbank and Cash atbankand	in in	hand hand			74,933 74,933			206,477 206,477
Creditors: amounts Creditors: amounts		falling due within falling due within
one year one year				9	55,584 55,584			(4,557) (4,557)
Netcurrent assets Net current assets							130,517 130,517		201,920 201,920
Total assets less Total assets less	current current		liabilities liabilities				660,217 660,217		701,373 701,373
Incomefunds Income funds
Unrestricted funds Unrestricted funds							660.217 660,217		701,373 701,373
							660,217 660,217		701,373 701,373

The The financial financial statements statements were were approved approved by by the the Trustees Trustees ON on .......... eee

SA SA Desai Desai Trustee Trustee

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAHISLAMIYAH 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 AUGUST2024 2024 1 1 Accounting Accounting policies policies Charity Charity information information Masjid-e-Sajedeen, Masjid-e-Sajedeen, Madressa Madressa Islamiyah Islamiyah & & Islamiyah Islamiyah School School is is a a charitable charitable trust trust registered registered in in England England and 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 accordance with 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 Ireiand Irsiand (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 Febniary 2016), 2078), 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 (RS102), {"@9%302}, 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 have have departed “enaries son Som the the Charities Charities (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 only only to to the the extent extent required required to to provide provide a a true true and anc fair fair view. view. This This departure departure has has involved involved following following the the Statement Statement of of Recommended Recommended Practice Practice for for chariies charities applying applying FRS FRS 102 102 rather rather than than the the version version of of the the Statement Statement of of Recommended Recommended Practice Practice which which is is referred referred to to in in the the Regulations Regulations but but which which has has since since been been withdrawn. withdrawn. 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 amounts Monetary 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 financial financial statements, statements, the the trustees trustees have have a a reasonable reasonable expectation expectation that that the the charity charity has has adequate adequate resources resources to to continue continue in in operational operational 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 concern concern basis basis of of accounting accounting in in preparing preparing 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 purposes and 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 will be be received. received.

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MASJID-E-SAJEDEEN, MASJID-E-SAJEDEEN, MADDRESAH MADDRESAH ISLAMIYAH ISLAMIYAH & & ISLAMIYAH ISLAMIYAH SCHOOL SCHOL NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED) (CONTINUED) FOR FORTHE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2024 2024

1 1 Accounting Accounting policies policies

Accounting Accounting policies policies (Continued) (Continued) 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. Legacies Legacies are are recognised recognised on on receipt receipt or or otherwise otherwise 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 full in in the the Statement Statement of 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 resegnised 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 chariisine trading rading activity sctivity are are accounted accounted for for when when earned. earned.

1.5 1.5 Expenditure Expenditure All All expenditure expenditure is is recognised recognised end and acceunisd atountsd 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 fuly fully recovered, recavered, 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 delivery delivery of of its its activities activities and and services services for for its its beneficiaries. beneficiaries. It 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 those costs costs associated associated 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 accountancy accountancy 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 between between the the expenditure expenditure 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 relating 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 with use 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 land and buildings not depreciated Freehold land and buildings not depreciated = Fixtures Fixtures and and fittings fittings 15% 15% reducing reducing balarnce balance <2 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. Res Pe, ae

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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 2024 2024

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 ona one year year are are not not amortised. amortised. Basic Basic financial financial liabilities liabilities Basic Basic financial financial liabilities, liabilities, incisdirg eiuiing oreeeiors zaiors 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 * iecing arcing transaction, tmansaction, 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 payrner:ts cissnnecl tiscted ata at 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 armonises. arnoriissa. 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 to 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 presented as as non-current non-current liabilities. liabilities. Trade Trade creditors creditors are are recognised recognised initially initialy at at

transaction transaction price price and and subsequently subsequently measured measured at at amortised amortised cost cost using using the the effective effective interest interest method. method. Derecognition Derecognitionof of financial financial liabilities liabilities Financial Financial liabilities liabilities are are derecognised derecognised when 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.

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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 2024 2024

2 2	Donations and legacies Donations and legacies
		Unrestricted Unrestricted	Unrestricted Unrestricted
		funds funds	funds funds
		2024 2024	2023 2023
		£ £	£
	Government grants Membership fees Government grants Membership fees	10,166 204,859 10,166 204,859	2,106 183,097 2,106 183,097
	Donated goods and services Other donations Donated goods and services Otherdonations	2,517 89,846 2,517 89,846	7,986 86,328 7,986 86,328
		307,388 307,388	279,517 279,517

3 3 Income Income from from charitable charitable activities activities

	Unrestricted Unrestricted	Unrestricted Unrestricted
	funds funds	funds funds
	2024 2024	2023 2023
	£	£
School fees School fees	324,362 324,362	341,691 341,691
Other income Otherincome	9,595 9,595	18,127 18,127
	333,957 333,957	359,818 359,818

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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 2024 2024

4 4 Expenditure Expenditureon on charitable charitable activities activities

							2024 2024	2023 2023
							£	£
	Direct costs Direct costs
	Staff costs Staffcosts						473,568 473,568	510,938 510,938
	Depreciation and impairment Depreciation and impairment						14,152 14,152	11,473 11,473
	Rates Rates						16,502 16,502	14,296 14,296
	Insurance Insurance						13.639 13,639	7,671 7,671
	Light and heat Light and heat						38,861 38,861	38,236 38,236
	Books,fees and prizes Books, fees and prizes						74.266 74,266	24,341 24,341
	Printing, postage and stationery Printing, postage and stationery						7,799 7,799	6,280 6,280
	Telephone Telephone						7,323 7,323	4,940 4,940
	Repairs and maintenance Repairs and maintenance						14.832 14,832	20,459 20,459
	Computer running costs Computer running costs						8,252 8,252	7,114 7,114
	Cleaning Cleaning						736 736	1,537 1,537
	Sundry expenses Sundry expenses						12,571 12,571	6,992 6,992
	Accountancy Accountancy						-	1,500 1,500
							682,501 682,501	655,777 655,777
	Analysis by fund Analysis byfund
	Unrestricted funds Unrestricted funds						682,501 682,501	655,777 655,777
5 5	Net movement in funds Net movement in funds						2024 2024	2023 2023
							£ cs	£
	The net movement in funds The net movement in funds	is stated is stated			after charging/(crediting): after charging/(crediting):
	Fees payable for the independent Fees payable forthe independent			examination examination		of the charity's financial ofthe charity's financial
	statements statements						a	a
	Depreciation of owned tangible Depreciation ofowned tangible		fixed fixed		assets assets		14,152 14,152	11,473 11,473

6 6 ‘Trustees Trustees

None None of of the the trustees trustees (or (or any any persons persons connected connected with with them) them) received received any any remuneration remuneration or or benefits benefits from from the the a charity charity during during the the year. year. >

7 7

Employees Employees

The The average average monthly monthly number number of of employees employees during the during the year was: year was:

2024 2023 Number Number 24 25

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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 2024 2024

7 7	Employees Employees		(Continued) (Continued)
	Employment costs Employment costs	2024 2024	2023 2023
		£	£
	Wages and salaries Wages and salaries	468,438 468,438	510,938 510,938
	Social security costs Social security costs	4,091 4,091	-
	Other pension costs Other pension costs	1,039 1,039	-
		473,568 473,568	510,938 510,938

There were There were no no employees employees whose whose annual annual remuneration remuneration was was more more than than £60,000. £60,000.

8 8	Tangible fixed assets Tangible fixed assets
			Freehold land Freehold land		Fixtures and Fixtures and	Total Total
			and and	buildings buildings	fittings fittings
				£	£:	£
	Cost Cost
	At 1 September 2023 Additions At 1 September2023 Additions			434,436 434,436 -	229,672 44,400 229,672 44,400	664,108 44,400 664,108 44,400
	At 31 August 2024 At31 August2024			434,436 434,436	274,072 274,072	708,508 708,508
	Depreciation and impairment Depreciation and impairment
	At 1 September 2023 At 1 September 2023			-	164,656 164,656	164,656 164,656
	Depreciation charged in Depreciation charged in	the year the year		-	14,152 14,152	14,152 14,152
	At 31August2024 At 31 August2024			-	178,808 178,808	178,808 178,808
	Carrying amount Carrying amount
	At 31 August 2024 At31 August2024			434,436 434,436	95,264 95,264	529,700 529,700
	At 31 August 2023 At31 August2023			434,436 434,436	65,017 65,017	499,453 499,453
	Creditors: amounts falling due within oneyear Creditors: amounts fallingdue within oneyear
					2024 2024	2023 2023
	Othertaxation and social security Othercreditors Accruals and deferred income Other taxation and social security Othercreditors Accrualsand deferredincome				3,437 (60,522) 1,501 3,437 (60,522) 1,501	3,056 1,501 Bee 3,056 © am 1)501 52icgae
					(55,584)	4,557

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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 2024 2024

10 10	Retirement benefit schemes Retirement benefit schemes
					2024 2024	2023 2023
	Defined contribution schemes Defined contribution schemes				£	£
	Charge to profit or loss in respect Charge to profit or loss in respect	of defined ofdefined	contribution contribution	schemes schemes	1,039 1,039

The The charity charity operates operates a a defined defined contribution contribution pension pension scheme scheme for for all all qualifying qualifying employees. employees. The The assets assets of of the the

scheme scheme are are held held separately separately from from those those of of the the charity charity in in an an independently independently administered administered fund. fund.

11 11 Unrestricted Unrestricted funds funds

The unrestricted funds of the charity comprisethe unexpended balancesof donations and grants which are not subject to specific conditions by donors and grantors as to how they maybe used.These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. The unrestricted funds ofthe charity comprise the unexpended balances ofdonations and grants which are not subject to specific conditions by donors and grantors as to howthey maybe used. These include designated fundswhich have been setaside out of unrestricted funds bythe trustees for specific purposes.	The unrestricted funds of the charity comprisethe unexpended balancesof donations and grants which are not subject to specific conditions by donors and grantors as to how they maybe used.These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. The unrestricted funds ofthe charity comprise the unexpended balances ofdonations and grants which are not subject to specific conditions by donors and grantors as to howthey maybe used. These include designated fundswhich have been setaside out of unrestricted funds bythe trustees for specific purposes.	The unrestricted funds of the charity comprisethe unexpended balancesof donations and grants which are not subject to specific conditions by donors and grantors as to how they maybe used.These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. The unrestricted funds ofthe charity comprise the unexpended balances ofdonations and grants which are not subject to specific conditions by donors and grantors as to howthey maybe used. These include designated fundswhich have been setaside out of unrestricted funds bythe trustees for specific purposes.
	At 1 September 2023 At 1 September 2023	Incoming resources Resources At 31August expended 2024 Incoming Resources At 31 August resources expended 2024
	£	£: £ £
General funds General funds	701,373 701,373	641,345 (682,501) 660,217 641,345 (682,501) 660,217
Previous year: Previous year:	At 1 September 2022 At1 September 2022	Incoming resources Resources At 31 August expended 2023 Incoming Resources At31August resources expended 2023
General funds General funds	£ 717,815 £ 717,815	639,335 (655,777) 701,373 £ £ 3 639,335 (655,777) 701,373

12 12 Analysis Analysis of of net net assets assets between between funds funds

	Unrestricted Unrestricted
	funds funds
	2024 2024
At31 August 2024: At 31 August 2024:	£
Tangible assets Current assets/(liabilities) Tangible assets ae Current assets/(liabilities)	529,700 130,517 529,700 130,517
	660,217 660,217

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 2024 2024

12 12	Analysis of net assets between funds Analysis ofnet assets between funds	(Continued) (Continued)
		Unrestricted Unrestricted
		funds funds
		2023 2023
		£
	At 31 August 2023: At 31 August 2023:
	Tangible assets Tangible assets	499,453 499,453
	Current assets/(liabilities) Current assets/(liabilities)	201,920 201,920
		701,373 701,373

1. 13 Related Related party party transactions transactions

There Therewere were no no disclosable disclosable related related pariy party transactions iransactions during during the the year year (2023 (2023 - - none). none). 14 14 Taxation Taxation

As As a a charity, charity, Masjid-e-Sajsisen, Masjid-e-Sajsdaen, Marie'rssan Mairsah Islamiyah Islamiyah & & Islamiyah Islamiyah School School is is exempt exempt from from tax tax on on income income and and gains gains faling falling within within section. secior. 805 S05 of of ta tia Taxes Txes Act Act 1988 1988 or or s256 8256 of of the the Taxation Taxation of of Chargeable ChargeableGains Gains Act Act 1992 1992 to to the the extent extent that that these these are are applied applied 1a te s #s charitable charitable objects. objects. No No tax tax charges charges have have arisen arisen in in the the Charity. Charity.

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