M￿ll￿E-UMER TRUST
Report #nd Financial Statements
Year ended 31 Deeember 2(123
Charity no. I1￿3652

I￿ID.E-UmER TRUST
Contents
Page
Legal and Administrative Inforniation
Re￿Thrt of the Truste¢s
Inde￿ndent E&￿n]ner'S Re
Ststement of Fin￿e181 Actiiryti¢s
Balance Sheet
Notes to the Fxnancial SL7tements
10-13

MASJIl￿E-umER TRUST
Le￿ and Administr￿1Ve lrfomation
The Masjid-E-Urn¢r Trnst ¢otJstituted ￿ d¢cd madc on 22 (ktober 201KI aod its property I'the trust fund,) is
administered and managcd by thc trustees who have seTved in officc throughout the ve4r and to the dat¢ of this
report exc¢pt where indic*cd. Thci. are..
Truytees
Musaji Ahmed HariIr
S￿leman Ah￿ed Dadabhoy
.4hmcd lsmad VaH'da
Iqbal Ebrahim Mehthr
Yusuf Yacoob Vmda
Mohammed Yus(KJf
Ebrtit]im Yousuf Vawda
Suleman Ahmed Parckh
Salim Ahmed Ka7j
(bsman Suleman Dadabhoy
Usmangani Ismail VaH"da
Abdual Kader M.H Toorawa
Casim Mahm(K)d Patel
Mubammad Saeed Mulla
Th¢ Board of Trust collectivcl}' rake all decision ￿ ￿half of th¢ trust. Under delegated authority from the Board
the followlllg oifire b¢arcrs have ajwjntrd".
Chairmall
Vis¢ ChaiTman
Secrethrv
Assistant Secr¢tarv
Tr¢asurer
Assistant Treasurer
Sulcman Abmed Parekh
Yusuf Yac¢)ob VaM"da
Ebrahim Yousufvawda
Oosrnall Sulcman Dadabhoy
Iqbal EbTahun Mchtar
Usmangani Ismail Va￿'da
B￿kerS
Lloyds Bank PIC
180-182 High Street
Walthamstoii", London E17 7JH
Barc]ays Bank pl¢
278 Hoe Street
Walthamsiow, IthLdon E17 ￿E.
POBox250
Skelmcrsdale. WN8 6wr.
co.op Ballk Pk
Independent Examiner
Jai"son & Co
Chartcred Certtfied A¢counthnts & Registered AuditOT5
4 Bl¢nheim Aienue
nis Hill
IG2 6JG

mA￿lD-E-UmER TRUST
Report of the trustees
for the year ended 31° Deeemher ?￿13
The tTUSt¢es present their r¢pon Tr'ith th¢ financial stsietnents ofthe c]wity for th¢ Trear ¢nded 31" D¢cember
2n21. The trustecs confim) the3 ¢ompl)' ii'ith the requit¢mcnts of the Chariii¢s A¢1 2011. the Trust Dced and the
Charities SORP (FRS 102)
The mTSt have refcTred to the guidance in the Charity Commission"s general gllidancc on public benefil when
r¢vicwing the aim aTtd objectii'es and in planning the chariitr s fvture aciiiities. In panicular. the trusices consider
how plann¢d actsTrities will conlribu￿ ts) the aims and obje¢tiirs seL
Structure. Governance and Management
Governing document
The trusl AS constibJted b). a Trust Dced and ￿e￿￿ered the Charity Commission under charity number
10836i2.
Risk man#xem¢Dt
The tnjstecs are rcswnsibl¢ for th¢ managemcnt of risks fa¢ed bv the charitv. The trustces have undertaken a full
risk asses￿ent of the organi72Lion and hai'c intr(xluced Tr"arious kcy wn(ro15. These controls aTC reNi¢wed
annually.
The tmstees are satssficd that the rttajor risks id¢ntsfied have adequatelv mitigated N.here neccssary. It is
reGogni5ed that s}'st¢ms ran onty wovide tcasonable bui not absolu1¢ assllrance that nmjor risks hai"c been
adcquat¢lv managed.
Charitable objerly
The object of the Trust shall ￿ io help the local communit). of walthams￿Th. and the surround￿8 ar¢a'.
(i)
for th¢ advancem¢ni of the religion of Islam in aC￿ce the tenets arld dootrRnes of thc H8nafi
Sunni Seci of Islam.
for the reliefof wverty. sickness and distr￿. and
to proiide and a&sist in the proi'i5ion of facilitics for the r￿reatIOn and other l¢isurc time
occupation of the Muslim Uthab1L￿is of th¢ arca H"hiGh help in iniproving thctr social
environmcnt alxl condiborL8 of life.
Organisatton
The Board of trusi¢es mect regularly to adMinis￿r the TTUSL

mA￿lD-E-UmER TRUST
Report of the Injstees
ror )ear ended 31" Dttember 2013 (cont'd)
Related parties
At 31" Dec¢mber 2023 there were Intere￿ fr¢¢ loans from the tr￿S1¢eS amounting to £13.350 (2022 - £13,350).
Review of actiTrities
The results for the vcar under Tevi¢w at¢ as sh0kn￿ in the allached Financial Ststrments
To Cater for thc large Muslim communrty ai the time ofEi4 the Tntst arrange two Eid prayeTS: onc in the Masjid
and on¢ in th¢ Pavilion Hall in walthamst0￿.
The Trust runs a Madressah (ArabA¢ sch(K)l) with 4)proximat¢ty 200 FK>ys and girls rallgmg from age of 5 to 11$
years ill the cvenings on Monday to Friday. Thc aim is io teach children alx)ut Islam and leam the Hol). Qur""an. as
'ell as learntng th¢ valucs and ethos of the r¢ligEon. Ill additson to this, to support our Children during the￿ youth
whitst preparing them for the and maL"ing th¢m proud of the peac¢ful. loiing Teltgion the3." follow.
The Trn￿ runs classes thai 4￿cialis1ng in the m¢morirnion of th¢ Holy Qur'an. Thes¢ classcs accommodate
approximatcty 20 students. Th¢se cla￿S are iti the ei'enings on Mondav to Fridai.
During the ycar. the weekly tslks are held on the Tafsir of Qur'an attd Islah of Nafs (Self Rectification) and havc
attended bi. a larg¢ audi¢nce, iK)th in okrson and lia auth"o Strearning. During w¢ckt) Frida) Khutba (sen)ion). our
tTro Imams address numter of topic& ¢urr¢nt ISSIICS and IslamAC Jurispnjdcnce affeciiTtg }'outh and eld¢rlv
communily. Thcse aTC deliver¢d in iN)th English and Urdu to achieve maKimum auth"en¢e. Thc Tn￿t r¢Gognises
and promotes the work by EK)th Itllams COTKerning youilL womcn and education.
The Trnst has aIH'avs ¢ncouraged link.s H"Ath schwls in the bor￿gh of Waltham Forest and ￿tY0nd. This proirydcs
an idcal OPPOrnmity. for Students to l¢am about Islam and help to clanf) ans misconccptions and
mi5undeTsiallth"ngs that they hai"e. The Trust contsnu¢s to have a th"alogue with the Metropolitan Poltcc on the
mattcrs affecliog thc lo¢al commullit)..
To enlwice community cohesi0￿ the dwrs of the Masjid are always open. and wple ofall faith and no faith are
welcome to ￿sIt thc Masjid During the year. the Trust organised monthl} collection of fiM)d and other essentials
ror the local charitscs who supwtt th¢ needy people ofthe Waltham Forest community".
Accouming and rewrting respo1￿[bIlitieS
The Charities Act 2011 requires the trustees to prcrArc fioaocial sta¢ments for cach f￿ancial year whTch give a
tru¢ alld lair Triew of the Tn￿t f￿a￿la] a¢tivities during the year and of its flnancial Frf)Sition at the end of th¢
vear.
In preparing the fuwi¢ial statem¢nts thc trI￿ee$ follow ￿$t pra¢tice artd
* Sclect SUArable a￿)unting px)licies and appl) them ¢onsiskntly.
Make judgm¢nts and estsmaic5 that are reasonable and prudenL

mA&lI￿E-UmEK TRUST
Report of the Trustees
for the year ended 31 December 2023 (con¢'d)
Accounting and reportiDg respollsibiltties (cont'd)
Follow applicable accouniing standards and the Chatities SORP, th'scIosiTrg and ¢xplaitting any d¢parturcs in the
financiai statements: and
Prepare the f￿ancIal ststcm¢nts OD th¢ going concern bosis unless it Is inappropriat¢ to assum¢ that the Trust will
niiDue in operaiioll.
The trustees arc reswnsfftble fot keeping proper accounting r￿0[(1$ that di&lose with reasonable arxurdcy at any
li￿e th¢ fu￿￿¢1a1 p)sition of the Trust and to enable thejn as trust¢¢s io ¢nsur¢ thai the finan¢ial sthtcm¢nts
¢ompl)" with Charities Aci 2011. the twst d¢cd alld The Charitics SORP ( FRS 102). Thcv arc also responsible for
safeguarding th¢ Trust"s as5eLS. and hcnce for taking reasonable steps for thc prevenbon and dctcction offraud aDd
othcr irregu]ariiies.
Approved by the &)ard OfT￿￿￿S and sign¢d on its b¢haifby.'
SPar
Chaimian
Da*. - 06 109 12024

MA&IID-E-UMER TRUST
Indcpendcnt EI￿Infr,S Ye￿rt
To the Trustees of Ma$jÉd-LUmer Tntsi
I report on the accounts of the Tr￿1 for the vear ended 31 December 2023, wlll'ch are set out on pages 8
Respeetive responsibilities of trnstees and examiner
The chariiN s trustees are resEM)nsible for the preparation of the accounts. The charitv's trLL8tees consider
thal an audit is not required for this l.ear under section 144{2) of the Charities Act 2011 and that an
independent examination Is needed.
It is m). responsibilitv to..
examine the accounts under seciton 145 of the chan.ttes Act 2011
to follow the procedures laid in the General Directions gii'en b! the Charity Commission
under seciion 145(5)(b) of the Act. and
to stale whether pathcular mallers hai'e come to ms. attention.
Basis of independent examiner's statement
MTr examinauon w&5 carried out in accordance i￿th the Genernl Directions bv the Charitv Commission.
i exEunination includes a iei'iew" of the accounting records kepl by the chwity and a comparison OF the
accounts presented those records. li atso includes consideration of any Un￿$￿al iteJns or disclosures
in the accounts and seekllig explanations from !"'ou as tn￿leeS cijnceming any such rn￿ters. The
procedures undertaken do nol provide all the ei'tdence that would be required In an audiL and
consequendTr' no OPllTrÈon is given as to ￿'hether the a¢¢ounls pre$￿t a tye and fair view and the report is
limited to those matteT5 set out in the statem¢nL
hldependent examiner's statement
In connection ii'ith MN. e¥aminaiion. T]0 mafter h&8 come to nw attentt"on'.
(l) whAch giTres me reasonable caus¢ to b¢liei"e that In am. material respect the r¢quirements.'
to keep accounlin¥ records in accordance with section 130 of the 2011 Acl: and
to prepare accounts ii'hich accord iiith the accounb.ng records and Compl￿ iiith the accounting
requirements ofthe ch￿itieS Act 2011 and the St￿ement of Recommended Practice.. A￿unting
and Reporting bv Charities
have not bcen met" or
{2) to ii'hich. in rn}.' opinion, attention should be dram￿ in order to enable a proper understgJJding of the
counts to be reached.
I. Ramgoolam
j￿'son & Co
Chartered Certified Accountsnts
Blenh¢im Avenue
Gants Hill. Ess&
IG2 6JG
Date".
. 2024

MA&JID-E.UMER TRUST
Ststements of f￿ancial artiviti
for the )'ear ended 31 December 2023
Unrestricted Resthct
Funds
Funds
(Building)
Notes
Restricted
Funds
(Other)
Total
Funits
2023
Totsl
Funds
2022
loeoming resources
Donations
In￿'eS￿￿enl income
Spe¢ific income
Gift Aid
205.428
45.
205,428
45,6QO
53.952
4.237
170,350
42,600
65.407
4a37
i3,952
Net incoming resourw available
for charitablc application
255,265
53.952
309,217 278.357
Charitable expenditure
Salattcs alld NIC
P¢nsion
Sthff training
surance
Water rates
Light and h¢at
Tcl¢phonc & internet
Repairs and maintenance- Building
Equipmcnt
- Lift T¢noN'aiion
107,516
1.384
107.516
1,384
93.431
1,187
1.086
4.846
1,354
7,811
326
1,053
19.035
34.587
1,3
426
245
18$
2.070
28.122
1.362
32,878
13.1150
4.129
420
38.300
4.129
420
38,300
8,436
li.0?3
7.385
15.821
15.023
Accountancy fe¢
Sundry expenses
Cleaning
Liccns¢ fee
Professional fees
D¢prcciatioD
Motor cxpcns¢s
Repayments made to cbwitses
Food distribution
1.300
424
492
185
1,300
424
492
185
3,005
25.117
28.122
1,865
35.718
10,860
-865
35,718
10.860
Total charitable expendltur
181.(I)8
25.117
262,043
244,354
Total re50uree5 expended
181.098
25.117
55,828
262,043
244,354
Net incoming resDu]res
74,167
(15,] ID
(1076)
47J 74
Incr¢ase in fatr N'alue of investhicnt property
Net movement in funds
Funds balanc¢s at 31 De¢¢mber 2022
108.767
1.404,403
2.IM)6.015
11,940
3.422J58 3,279,588
Funds balances at 31 December 2023
IA78J70
1980W)8
JILffi4 3A69,532 3,422.358
l accounts der1￿.e from continuing actsvitics. All gaÉns and I0￿S re¢ognized in the Jear arc included in the
staievncnt olFinan¢ial Actil'itics.

MA&llD-E-UMER TRUST
Balance Shee¢
as at 31 December 2023
No¢es
2023
2022
Fixed assets
Inveslment prnperty
2,125.183
I.100.O(K)
2.153.305
I,ioo.000
3,225,183
3.253,305
Current asseis
DcbtOES and pre￿￿￿￿ents
Bank" current accounts
Cash
12.103
265 ?71
50
7.260
180.768
50
277.424
188.078
Creditors due within one vear
credi￿￿$ and accrnals
244.349
19.025
169,053
Totsl assets I¢ss curre￿ liabilities
3,469.i32
3,422.358
Total net amets
3,469J32
3A22J58
Restricted funds
Unrestricted fun(ts
1.990,962
1.478,570
2,017,955
1.404.403
Total fvnds
3.469532
3A22J58
Approved by the b(wd of trust¢cs and signed on its b¢ltatf by
l Mehtsr
Tr¢asur¢r
E VaTh'da
SecT¢thr)
D&e...0610912024

MA￿lD-E.uMER TRUST
Notcs forniin% part of the fjnancial st41ement
For the year ended 31- December 2023
Principal accounlÈng ￿lie1¢$
The fu]an¢ia] S￿tcm¢nt of the Trusi hai"e been prepared ill ac￿rdanCe Hith Chartti¢s SORP ( FRS 102) and
with applicable UK Accounting Siandar(is and the Charities Act 2011. Th¢se financiai statements are drawn
up on the kn"stori¢al cost accouiiiing tOSiS.
(a) DonatlOD$ aDd fund accouvling
DoA]ations rc¢eiTred for the general pUT￿se of thc TTUSt are included as unrestricied funds. Donations reccii'ed
for the purtK)s¢ of constr￿cts0ll and e.¥rension of the mosque and for h¢lping needy aft￿ deprived children ar¢
keJTr to r¢stricted ful￿.
(b) Re¥ource5 expended
R¢sour¢es ex￿nded are accounted for on an ac¢rual basis. The itrecoverdblc elcmenl of VAT is Includ￿ with
the item of cxpense to wkn"¢h li rclatrs.
(c) Tax refuttd on gift ald
Income refunds offt donatson under gift aid are xcoullt¢d for iN'hen rec¢ived.
(d) Dcpreciation
Depreciation is providcd fLYcd assei from th¢ dale of acquisttson and up to the date of dftswsal at t]ic
following a1￿Ual rates w.hich are esiimated io WT1￿ off theiT cxpected useful liv¢s.
Fr¢chold Building
Furniiure. fitting and equipm¢nt
Over 50 l'ear5
5110125 on cost
(e) Investmen¢ prnpcrty
Ini'estment prO￿rtIeS Th'hich are hcld io carn r¢ntals andlor capital appreciabon, is initiallv recogtiised at cost.
Subsequcntl}", il is measured at fair i'aluc al thc rew>rtin8 date. c1￿1geS in the fair value are r￿0¥￿Ised in
profit or loss.
io

MASJID-E.UMER TRUST
Notes forniing part of tbe f￿ancial Matements (eont'd)
For the year ended 31 Detember 2011
I Inv￿lMent ineome
2023
2022
Rental in¢om¢
45.6(A>
42.600
45,6(K)
42.600
3. Specifrt intome
2023
2022
Chttn"tsbl¢ dOn￿lonS
FI)￿ distribution
Lift renO￿tIon
D¢x)rs replacement
35.707
10.860
31.857
13.050
20.500
7.385
i3.952
65,407
Tallgible fixed assets
Freehold land Furniture Ambulance
&buildings fitting &
equipment
Total
Cost or valuatio
Ai l January 20
Additsons
2255,855
80.505 24.070 2.360.430
At 31 De¢emb¢r 2023
2.255.855
8(1.505 24.070 2.360,430
Depreeiiiton
At 01 January. 2023
Chargc for th¢ )'eaT
125,585
25.117
67,505
1.000
14,035
2,005
207.125
28.122
At 31 Decem1￿r 2023
150.702
66.505 16.040
235,247
Net book value
At 31 De¢cmber 2023
1105.153
12.0
8,030
2,125.183
At 31 D¢cembeT 2022
2,130.270
13,0
10,035
1153.305

MA&JtD.E-UMER TRUST
Notes forniit72 Part of the fjnancial stgtements (tlmrf'd)
For the vear ended 31° December 2023
5. Inveslmenl Properties
Fair value
At l Januar). 2023
Addition
R¢i'aluation
Total
I:I(KJ,OIKJ
Ai 31 D¢¢emb¢r 2023
i.Iw,uoo
The b'aluation of the in*e8tment properti¢5 Was made by the Trnstees of the irnsL on open market basis.
o depreciation is proTrided in resped of these propertie
6. Debtors and prepavments
2023
2022
Prepavments
12.103
7.260
12.1113
7260
7. Creditors and aecruals
2023
2022
Intere￿ free1&gns
A¢cruals and other creditr￿S
13.350
19.725
13 J50
5,675
33.075
19,025
& Re￿riCted fund5
Building
Other
Total
Total
2023
2022
At 01 Januatv 2023
Addition in tile y¢ar
Repayjnents
Depreciation
2,￿.015
11,940
62.208
(64.084)
2.017,955
62,208
(64.084)
(25,117)
2.045.455
65.407
(67,7￿)
(25,1 ID
(25.117)
At 31 D¢cemb¢r 2023
1.980.898
l O,n64
1.990.962
2,017.955
12

MA&ItD-E.UMER TRUST
Notes forming part of the fin*nci4J 8tatements (cont'd)
For the year ended 31° Detember 21Y23
9. Unrestrieted fund5
'aluation
Reserve
General
ReseThe
Total
2023
Total
2022
At 01 Januarj 2023
Surplus for the year
769.620
74.167
1.404.403
74,167
1,234.133
170.270
At 31 De¢emb¢r 2023
634.783
843.787
1.478,570
1.404.403
13