MAsJ]l￿E.umER TRUST
Report and FIDan¢lal Statements
Year ended 31 December 2024
Charfty no. 1083652

mASJu￿BUM￿R TRUST
Contsnts
Page
Legal and Administrativ¢ Inforn]ation
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Note5 to the Financial Statements
10-13

MASJI[￿E.umER TRUST
gal and Admlnistrative Information
The M&sjid-E-Umer Trust was constituted by deed made on 22 October 2(X)O and its propety {'the ttust fund,) is
administered and managed by the trustees who have served in officc throughout the year and to the date of this
report except where indicated. They are:
Tru8tee8
Musaji Ahmed HaTiff
Sooleman Abmed Dadabhoy
Ahmed Ismail Vawda
Iqbal Ebrahim Mehtar
Yusuf ya￿0b Vawda
Mohammed Yusoof
Ebrahim Yousuf Vawda
Suleman Ahmed P8r¢kh
Salim Abmed Kazi
Oosman Suletnan Dadabhoy
Usmangani Ismail Vawda
Abdual Kader M.H Toordwa
Casim Mahmood Patel
Muhammad Saeed Mulla
The Board of Trust collectively take all decision on behalf of the trust. Under delegat¢d authority from the BoaTd
the following office bearer8 have b¢en appoint¢d:
Chairnian
Vise Chairnk
Secr¢tary
Assistant Secretary
Treasurer
Assistant Treasurer
Suleman Al)med Parekh
Yusuf Ya¢oob Vawda
Ebrahim You8uf Vawda
Oosman Sulem&n Dadabhoy
Iqbal Ebrahim Mehtar
Usmangani Ismail Vawda
Bankers
Lloyds Bank Pl¢
180-182 Tligh Street
Walthamstow. London E17 7JH
Barclays Bank plc
278 Hoe Street
Waltham8tow, London E17 9QE
Co-operative Bank plc
POBox250
Skelmersdale, WN8 6WT
Independent Examlner
Jayson & Co
Chart¢red C¢rtificd Acwuntants & Rcgist¢red Auditors
4 Blenheim Avenue
Gants Hill
1(32 6JG

MASJID-E-UMER TRUST
Report of the trusteey
for the year ended 31 December 2024
The trustees present their report with the financial statements of the Charity for the year ended 31" December
2024. The truste¢s have adopted the provisions of the Statement of Recommended Practicc (SORP) "Accounting
and Reporting by Charities" issued in March 2005.
The trust have referred to the guidance in the Charity Commission's general guidance on public benefit when
r¢vi¢wing the aim and obj￿tiVeS and in planning the clwity's future activitics. Inparticular, the Inistecs consider
how planned activities will contribut¢ to the aims and obj¢ctive$ set.
Structure, Governance and ManAgement
Gov¢rnlng document
The tn￿t is constituted by a Trust Deed and registered wAth the Charity Commission under charity number
1083652.
R18k management
The trustees are responsible for the management of risks faced by the charity. The trustees have undertaken a filll
risk assessment of the organization and have introduced various key controls. These controls are reviewcd
annually.
The trustees are satisfied that the major risks identified have becn adcquately mitl8ated where necessary. It is
recognised tbat systems can only provide reasonable but not absolute &qsur&nce that major risks have been
adequately managed.
Charltable objects
The object of the Trust shall be to help the local community of Walthamstow and the 8urrounding area:
(i)
for the adva￿eMent of the religion of Islam in aCcorda￿e with the tenets and doctrines of the Hanafi
Sunni Sect of Islam;
(ll)
for the relief of povety, 8ickne8s and distress; and
*1
011) to provide and assist in the provision of facilities for the recreation and other leisure time
occupation of the Muslim inhabitants of the &re4 which will help in improving their social
environment and conditions of life.
Orgftnljadon
The Board of trustees meet regularly to administer the Trust.

MA&lU￿￿umER TRUST
Report of the trustees
for the year ended 31" December 2024 {coDt'd)
Related parties
At 31. December 2024 there were interest fr¢¢ loan5 from the trustees amounting to £13,350 (2023 - £13,350).
Revlew of actlvltle8
The results for the year under review are as Shown in the attacbed Firvancial Statements
To cater for the large Muslim community at the tim¢ of Ei(L the Trust arrange two Eid prnyer8: one in the Masjid
and oll¢ in the Pavilion Hall in Walthamstow.
The Trust rwL8 a Madressab (Arabic School) with approximatsly 200 boy8 and girls ranging from ag¢ of 5 to 18
years in tb¢ ¢vening8 on Monday to Friday. The aim 18 to teach children about Islam and learn th¢ Holy Qur'an. a8
well as learning the values and ethos of the religion. tn addition to this, to support our children during their youth
whilst preparing them for the future and makiDg them proud of the peac¢ful, loving religion they follow.
The Trust nJn8 classes that specialising in the m¢m0ri7ation of th¢ Holy Qur'an. These cla8s¢s ac¢on]modat¢
approximately 20 Students. Thes¢ classes are in the evenings on Monday to Friday.
During the ycar, the weekly talks are held on the Tafsir of Qur'an and Istah of Naf8 (Self Rectification) and have
attended by a large audience, both in person and via audio streaming. During weekly Friday I(hutba (sernion), our
two Imams addrcss number of topics, current issues and Islamic Jurisprudence affecting our youth and elderly
community. Thesc are delivered in both English alld Urdu to achieve maximum audience. The Trust Teco￿lSe8
and promotes the work by both Imams concerning youth. women and ¢ducation.
The Trust has always encouraged links with schools in the borough of Waltham Forest and beyond. This provides
an ideal opportunity for students to learn about Islam and belp to clarify any misconceptiODS and
misunderstandings that they have. The Trust continu¢s to have a dialogue with th¢ Metropolitan Police on the
matt¢rs affecting the local community.
To en1￿]¢¢ comniunity cohesi0￿ the doors of the Masjid arc always opcn, and pcople of all faith and no faith are
welcome to visit the Masjid. During the year, the Trnst organised monthly collection of food alld other esselltial6
for the local charities who support the n¢¢dy people of the Waltham Forest ¢ornmunity.
Accoundllg and reportlng re8ponslblUttes
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the Trust financial activities during the year and of its financial position at the end of the
year.
In preparing the financial statements the trustees follow best practice and
* Select suitable accounting policies and apply them consistently,
Make judgments md estimates that att re&8onable 8nd pntht.

I￿8J￿￿E-uM￿R TRUST
Report of the Trustses
for the year ended 31It December 2024 (cont'd)
Aeeounthig and reportlng responslblMtKes (cont'd)
Follow applicable accounting standards and the Charities SORP ( FRS 102). disclosing and explaining any
departures in the financial statements. at
Prepare thc ftnancial statements on the going concern basis unkss it is inappropriate to assume that the Trust will
continue in operntion.
The trustees are responsible for keeping PToper accounting records that disclose with reasonable accuracy at any
time the financial position of the Trust and to enable them as trustees to ensure that the financial statements
omply with Charities Act 2011, The Charity (Accounts and Reports) Regulation8 2008 &nd the provi8ions of the
trnst deed. They are also responsible for safeguarding the Trnst's assets, and hence for taking reasonable steps for
the prev¢ntion and detection of fraud and other irr¢gularities.
Approved by the Board of Trustees and Si￿ed on its behalf by:
2-10-
.2025.

MAsJu￿￿umER TRUST
Independent Examiner's report
To the Trusteey of M¥dsJfid-&Umer Trust
I rep￿ on the accounts of the Trnst for the year ended 31 December 2024, which are set out on pages 8
to 13.
Respeetlve respon8lbllltle8 of trustees And examlner
The clwity's trustees are responsible for the prepardtioll of the accounts. The charity's trustees consider
that an audit is not required for thi8 year under section l44(2) of the Charities Act 2011 and that an
independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act 2011
to follow the procedures laid down in the General Directions given by the Cl]arity Commission
under section 145(5)Ib) of the Act; and
to Stste whether particular matters have comc to rny attention.
Basi8 of Independent examlner's Statement
My examination was carried out in accordance with the General Directions by the Charity Commission.
An ¢xarnination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures
in the accounts and seeking explanations from you as trustees concerning any such matter$. The
procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently no opinion is given as to whether the accounts present a true and fair view and the report is
limited to those matters set out in th¢ statemenL
Independent examlner'j statement
In connection with my ¢xamination, no matter has come to my attention..
(l ) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and cornply with the accounting
requirements of the Clwities Act 2011 and the Statement of Recommended Practi¢¢; Accounting
and Reporting by Charities SORP ( FRS 102)
have not been met. or
(2) to which, in my Opinio￿ attention should be drawn in order to enable a proper Unde￿tandIng of the
accounts to be reached.
l. Ramgoolam
Jayson & Co
Chartered Certified Accountants
Blenhcim Avenue
Gants Hill, Essex
IG2 6JG
.2025

MASJID.E-UMER TRUST
Statements of financial activities
or the year ended 31 December 2024
Unrcstrictcd Restricted
Funds
Rcstricted Total
Funds
Funds
(Building) (Other)
2024
Total
Funds
2023
Notes
InCon￿ng resources
Donations
Investment income
Specific income
Gift Aid
Pecuniary legacy
212,566
49,525
212,566
49,525
34,912
4,844
144,730
205,408
46,600
62.208
4,237
34.912
144,730
Net Incoming resollrc￿ avgllable
for eharltable xpplleAdon
411.665
34,912
446,577 317,473
Charltable expendlture
Salaries and NIC
Pension
In8uranc¢
Water rats8
Light 8nd beat
Telephone & internet
R¢pair8 and D￿IntenanCe . Building
- Equipment
Independent examiner's fees
Sundry expenses
Cleaning
License fee
Depreciation
Motor expenses
Payments made to charities
Food distribution
Praying mats for prison
114,375
1,335
4,381
1.301
36,853
1,537
3,613
1,698
1,350
412
601
185
3,005
114,375
1,335
4.381
1,301
36,853
1,537
3,613
1,698
1,350
412
394
185
28,122
1,659
19,100
10.448
2240
107,516
1,384
4,129
420
38 .300
484
15,821
15,023
1,300
424
492
185
28,122
1.865
43,824
10,860
25,117
1,659
19,100
10,448
2,240
Total eharltsble expendlture
170,646
25.117
33,447
229,210 270299
Total reJour¢es expended
170,646
25.117
33,447
229,210 270.299
et lucomlng resourcej
241,019
(25,117)
1.465
217J67
47,174
Increasc in fair value of inve8tm¢nt property 50,000
50,000
Funds balances at 31 Decfflnb¢r 2023
1,478,570
1,980,898
10.064 3,469,532 3,422,358
Fund$ balan¢e8 at 31 December 2024
1,769,589
1955,781
11,529 3,731899 3,469,532
All accounts derive from continuing activities. All gains and losses recognized in the year are included in the
statement of Financial Activities.

MASJ￿￿E.[TrlER TRUST
Balance Sheet
as at 31 December 2024
Notes
2024
2023
Flxed assets
Investment property
2,097,061
1,150,IYM)
2,125,183
I,IoG,o(x)
3.247,061
Current a8¥ets
Debtors and prepayments
Bank cuttent accounts
Cash
3,225,183
12,144
499.414
50
12,103
265,271
50
511,608
277,424
Credfitors due wlthln One year
489,838
249,349
Total 888ets Less current liabilitie6
3,736.899
3,469,532
Total net #8&et8
3,736,899
3,469￿32
Restricted fimds
Unrestricted funds
1,967,310
1,769.589
1,990,962
1,478,570
Total funds
3,736099
3,469,532
Approv¢d by the board of trustees on 15° September 2025 and signcd on its behalf by:
l Mehtsr
Treasurer
E Vawda
Secretary

MASJID.E-UMER TRUST
Notes forniing part of the flnanelal statement
For the year ended 31&t December 2024
Prlnclpal accountlng pollcles
The financial statement of the Trust, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Chorities SORP (FRS 102) 'Accounting and Reporting by Charities,: Statcment of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in UK and Republic of Ireland(effective l January 2019) and the Charities Act
2011. These f￿anCIal statements are drawn up on the historical cost accounting basis.
(rd) Donatlon8 fénd fund Aeeounting
Donations received for the genernl purpose of the Trust are included as ut]restricted fund8. Donations received
for the purpose of construction and extension of tbe mosque and for helping needy and deprived children are
taken to restricted funds.
(b) Re60urces expended
Resources expended are accounted for on an accrual basi8. The irrecoverabl¢ el¢m¢nt of VAT is included with
thc item of ¢xp¢n8e to which it r¢lat¢8.
(c) Tax refund on ald
Income tax refunds on donation under gift aid are accounted for when received.
(d) Depredatlon
Deprcciation is provided on fixcd &8SCt from thc datc of acquisition &lld up to the date of disposal at the
following annual rates which are estimated to write off their expectcd useful lives.
Freehold Building
Furniture. fitting and equipment
Ambulance
Over 50 years
5110125 0/0 on cost
Over 12 years
(e) Investment property
]nvesttnent properties which aTe held to earn rellt￿8 andlor capital appreciation, 18 initially r¢cognised at cost.
Subsequently, it is measured at fair value at the reporting date. Cbanges in the fair value a￿ recognised in the
statements of financial activities.
10

MASJllNE.UMER TRUST
Note& formlng pArt of the flnAnclal ststements (cont'd)
For the year ended 31" DecembeT 2024
2. Investment Income
2024
2023
Rental income
49,525
45,600
49.525
45,6
3. Speclfic Income
2024
2023
Charitable donation8
Food distribution
Praying mats collection
Door8 Tepla¢em¢nt
20,942
11,730
2240
43,963
10,860
7,385
34,912
62,208
4. Tanglble flxed aBsets
Freehold land Furnlture Arnbulanee
&bulldln
flttlng &
equipment
Tot
Cost or valuatlon
At l Jalluary 2024
Additions
2,255,855
80,505 24,070 2,360,430
At 3 l Deccmber 2024
2255,855
80,505 24,070 2,360,430
Depreclatlon
At l January 2024
Charge for th¢ year
150,702
25,117
68,505
16,040
2,005
235,247
28,122
At 31 December 2024
175,819
69,505 18,045
263,369
Net book value At 31 Decemb¢r 2024
2.080.036
11,000
6,025 2,097.061
At 31 December 2023
2,105,153
12,000
8,030 2,125,183
11

MASJID.￿1jmER TRUST
Notss formfing part of the flnanclal statements (cont'd)
For the year ended 31 December 2024
S. Investment Properties
Totsl
Fair value
At l January 2024
Addition
Revaluation
1,100,000
50,000
At 3 l Decembcr 2024
1,150,000
The valuatAon of the Inve8tment propert1￿ WA8 made by the Tru8tee8 of the trus( on An open market ba818.
Iyo depreclallon b provlded In respect of these propertle
6. Debtors and prepayments
2024
2023
Prepayments
12.144
12,103
12.144
12,103
7. Credltor8 and accrua18
2024
2023
Interest free loans
Ac¢ruals and other creditors
13,350
8,420
13.350
19,725
21,770
33,075
8. Restrfcted fimds
Bulldlng
Other
Total
2024
2023
At 01 January 2024
Addition in the year
Rq)aym¢nts
Dw¢ciation
1,980,898
10,064
34,912
(33,447}
1,990,962
34,912
(33,447)
(25,117)
2,0177.955
62,208
(64.084)
(25.117)
(25.117)
At 31 D¢cemb¢r 2024
1,955,781
11,529
1,967,310
1,990,962
12

mA&7ll￿E-UMER TRUST
Notes formlng part of the flnanclal stvdtements (cont'd)
For the year ended 31" December 2024
9. Unresthlcted fund8
Revaluatlon
Reserve
General
Reserve
Total
2023
Tot
2022
At 01 January 2024
Surplus for the year
634,783
50,000
843,787
241.019
1.478,570
291.019
1,404,403
74,167
At 31 Ikccmber 2024
684,783
1,084.806
1,769,589
1,478,570
13