Charity Number 1081557
Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School
## Financial Accounts
for the year ended
31/08/2025
Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Plane Tree Road Blackburn BB1 5PA
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Contents**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Statement of Trustees Responsiblities|2|
|Trustees' Annual Report|3-4|
|Independent examiner's report to the trustees of Masjid-e-Sajedeen, Maddresah Islamiyah &||
|Islamiyah School|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8-9|
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Legal and administrative information**
## **Trustees**
Mr Shiraz Ahmed Desa Mr Moammed Ali Sidat Mr Yunus Divan Mr Yusuf Khalifa Mr Imraan Kola Mr Soyeb Sidat Mr Hussain Mulla Mr Nazir Kola
## **Principal Address**
Masjid E Sajedeen, Plane Tree Road, Blackburn BB1 5PA
## **Registered Charity Number**
1081557
## **Independent Examiner**
IAS Associates Ltd Unit 8 Cunningham Court Blackburn BB1 2QX
1
**Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Statement of Trustees Responsiblities for the year ended 31 August 2025**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting polices and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
2
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Trustees' Annual Report for the year ended 31 August 2025**
The Trustees present their report and accounts for the period ended 31 August 2025
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's [governing document], the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Structure, governance and management**
The charity is an unincorporated charity, governed by its Trust Deed dated 14 July 2000.
The Trustees who served during the period were: Mr Shiraz Ahmed Desa Mr Moammed Ali Sidat Mr Yunus Divan Mr Yusuf Khalifa Mr Imraan Kola Mr Soyeb Sidat Mr Hussain Mulla Mr Nazir Kola
## **Organisational structure**
The structure of Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Charitable trust consists of a National Council and a Council of Management.
The charity is controlled by the trustees who make up the Council of Management.
The members of the Council of Management and trustees of the charity during the year are all as set out on the charity information page.
## **Risk management**
The Council of Management has given consideration to the major risks to which the charity is
The National Council meets on a regular basis to assess the impact of risks identified and make plans
The Trustees has assessed the major risks to which the Charity is exposed, and are satisfied that
## **Objectives and activities**
The Charitable Trust is constituted by Trust Deed, and its objects are:
To promote the benefit of the community in Blackburn (the area of benefit) and in particular without prejudice to the generality of the foregoing, the Muslim community, by associating together the Muslim people and the local authorities and other organisations in a common effort to relieve poverty and sickness, to advance the Muslim religion and to provide facilities for prayer services and for recognition and leisure-time occupation with the object of improving the conditions of life of the said community.
3
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Trustees' Annual Report for the year ended 31 August 2025**
We review our aims, objectives and activities each year. This review looks at what was achieved and the outcomes of work in the previous 12 months. The review looks at the success of each key activity and the benefits they have bought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Financial review**
The Council of Management's policy is to accrue a level of reserves to ensure continual functioning of the charity through funding delays or unforeseen events. The minimum amount required would need to cover general operating costs for a period of no less than three months.
## **Declaration**
The trustees declare that they have approved the trustees report above.
On behalf of the board of Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Charitable
……………………………………………………………..
S A Desai
5 May 2026
4
**Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Trial balance**
|**Trial balance**|||Comparative|
|---|---|---|---|
|_Enter debits as + and credits as_|_- [assets and expenses are debits]_|£|£|
|PROFIT AND LOSS ACCOUNT||||
|Incoming resources|Donations and gifts|-381,790|-641,345|
||Zakat|||
||Lilah|||
||Sadqah|||
||Interest receivable|||
||Interest receivable|||
|Resources Expended|Activities undertaken directly|26,583|74,266|
||Receivers, Books and Printing Costs|||
||Light and heat|||
||Rates|||
||Repairs and maintenance|||
||Insurance|14,329|13,639|
||Cleaning|||
||Depreciation|||
||Farook Estate|||
||Subscriptions|||
|Management and administrativeStationery and printing||6,591|7,799|
||Telephone and fax|3,971|7,323|
||Other legal and professional|6,121||
||Accountancy fees|||
||Sundry expenses||12,571|
|Other business income|Interest receivable|||
||Rental income|||
||Discounts received|||
|Employee costs|Wages and salaries|245,373|468,438|
||Pensions|1,009|1,039|
||Bonuses|||
||Employer's NI|8,858|4,091|
||Temps and recruitment|51,273|0|
||Staff training and welfare|1,357|0|
|Car, van and travel|Motor expenses|||
||Travel and subsistence|2,831|0|
|Premises costs|Rent|||
||Rates|14,524|16,502|
||Light and heat|13,880|38,861|
||Property insurance|||
||Service charges|||
||Cleaning|707|736|
||Use of home|||
|Repairs and renewals|Repairs and maintenance|212|14,832|
|Office costs|Telephone and fax|||
||Postage|||
||Stationery and printing|||
||Courier services|||
||Information and publications|||
||Equipment expensed|||
||Hire of equipment|3,933||
||Software|10,554|8,252|
||Other insurance costs|||
|Advertising & entertaining|Advertising and PR|1,640||
||Entertaining|||
|Interest|Interest|||
|Other finance charges|Bank charges|819|0|
||Hire purchase and lease interest|3,641||
|Bad debts|Bad debts|||
|Professional costs|Accountants fees|||
|TB|Islamiyah High School CH 2025- SA Version 5 22/05/2026|||
**Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Trial balance**
|**Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School**||
|---|---|
|**Trial balance**
_Enter debits as + and credits as - [assets and expenses are debits]_
Solicitors fees
Other legal and professional
Consultancy fees
Management fees
Professional indemnity insurance
Depreciation & p/l on sale
Depreciation
Amortisation of goodwill
Profit/loss on sale of fixed assets
Other business expenses
Subscriptions
Sundry expenses
(Profit)/loss
BALANCE SHEET
Plant and machinery
Cost - b/fwd
Cost - additions
Cost - disposals
Depreciation - b/fwd
Depreciation - charge for the year
Depreciation - disposals
Motor vehicles
Cost - b/fwd
Cost - additions
Cost - disposals
Depreciation - b/fwd
Depreciation - charge for the year
Depreciation - disposals
Spare
Cost - b/fwd
Cost - additions
Cost - disposals
Depreciation - b/fwd
Depreciation - charge for the year
Depreciation - disposals
Other fixed assets
Premises
Goodwill
Investments
Assets
Stock and work in progress
Trade debtors
Current Account
Cash at bank and in hand
Bank/building society balances
Liabilities
Loans and overdrawn bank accounts
Trade creditors
VAT
Payee
Accruals
Loans due after more than one year
Funds
Unrestricted funds
Capital introduced
Drawings|Comparative
£
£
19,053
14,152|
||55,469
41,156
274,072
274,072
-178,808
-164,656
-19,053
-14,152
434,436
434,436
-1,416
5,155
96,892
69,778
-7,251
-5,145
-3,437
-1,501
-1,501
12,522
60,522
-660,217
-701,373|
Totals _(all should be zero)_
0 0
TB Islamiyah High School CH 2025- SA Version 6 22/05/2026
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Statement of financial activities for the year ended 31 August 2025**
|**Incoming from:**
Donations and legacies
**2**
Investment income
**3**
**Total incoming resources**
**Resources expended**
**4**
**Net movement in funds for the year**
**Total funds carried forward**||**2025**
**£**
381,790
-
381,790
437,259
(55,469)
**660,217**
**604,748**||**2024**
**£**
641,345
-|
|---|---|---|---|---|
|||||641,345|
|||||682,501|
|||||(41,156)|
|||||**701,373**
**660,217**|
7
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Notes to the Accounts for the year ended 31 August 2025**
## **2 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention.
The Charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small charity.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
## **1.2 Resources expended**
Restricted funds are subject to specific conditions by donors as to how they may be used. The
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to that category
Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.
## **1.4 Accumulated funds**
The Association's funds consist of unrestricted and, from time to time, restricted amounts. The
## **2 Incoming Resources**
|**Donations**
Donations
**Resources Expended**
**Donations**
Activities undertaken directly
Insurance
**Governance costs**
Stationery and printing|**2025**
**£**|**2024**
**£**|
|---|---|---|
||381,790|641,345|
||381,790
**2025**
**£**|641,345|
|||**2024**
**£**|
||26,583
14,329|74,266
13,639|
||40,912
**2019**
**£**|87,905|
|||**2018**
**£**|
||6,591|7,799|
## **3 Resources Expended**
8
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Notes to the Accounts for the year ended 31 August 2025**
|Telephone and fax
Other legal and professional
Accountancy fees
Sundry expenses
**Wages, salaries and other staff costs**
Wages and salaries
Pensions
Employer's NI
Temps and recruitment
Staff training and welfare
**Car, van and travel expenses**
Travel and subsistence
**Rent, rates, power and insurance costs**
Rent
Rates
Light and heat
Cleaning
Use of home
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, fax, stationery and other office costs**
Hire of equipment
Software
**Advertising and business entertainment costs**
Advertising and PR
Entertaining
**Bank, credit card and other finance charges**
Bank charges
Hire purchase and lease interest
**Depreciation and loss/(profit) on sale**
Depreciation
**5**
**Creditors: amounts due within one year**|3,971|7,323|
|---|---|---|
||6,121|-|
||-
-|-
12,571|
||16,683|27,693|
||||
||245,373
1,009
8,858
51,273
1,357|468,438
1,039
4,091
-
-|
||307,870
2,831
2,831
-|473,568|
|||-|
|||-|
|||-|
||14,524
13,880
707|16,502
38,861
736|
||-
29,111|-|
|||56,099|
||||
||212|14,832|
||212|14,832|
||||
||3,933
10,554|-
8,252|
||14,487
1,640
-
1,640
819
3,641
4,460
19,053
19,053
**2025**
**£**|8,252|
|||-
-|
|||-|
|||-
-|
|||-|
|||14,152|
|||14,152|
|||**2024**
**£**|
9
## **Masjid-e-Sajedeen, Maddresah Islamiyah & Islamiyah School Notes to the Accounts for the year ended 31 August 2025**
|VAT
Payee
Accruals
**6**
**Funds**
Unrestricted|**2024**
**£**
660,217
660,217|381,790
381,790
**Income for**
**the year**|7,251
5,145
1,501
13,897
(437,259)
(437,259)
**Expenses**
**for the year**|-
3,437
1,501|
|---|---|---|---|---|
|||||4,938|
|||||**2025**
**£**
604,748|
|||||604,748|
10