## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)**
## **REPORT AND ACCOUNTS**
## **YEAR ENDED**
**31 AUGUST 2024**
**ACCMAN & CO ACCOUNTANTS LONDON**
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)**
## **REPORT AND ACCOUNTS 2024**
## **CONTENTS**
Page Organisation's Information 3 Report of the Executive Committee 4-6 Independent Examiners' Report 7 Statement of financial activities 8 Balance Sheet 9 Notes to the Accounts 10-12
2
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)**
## **REPORT AND ACCOUNTS 2024**
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)’S INFORMATION**
## **REGISTERED CHARITY NO:**
1084862
## **RELIGIOUS BOARD:**
Abdul Hakeem Omotoso Saheed Jimoh
Imam Secretary
## **EXECUTIVE COMMITTEE:**
Kabiru Onajobi Chairman Alhaja Mujidat Laniyan Vice Chairperson Alhaji Kehinde Odusote Ex-Chairman Tunde Amolegbe General Secretary Alhaji Eko Assistant General Secretary Adiza Atolagbe Treasurer Alhaja Modinat Ajibola Financial Secretary Alhaji Yekini Sholademi Publicity Officer Minat Oriowo Welfare officer Aishat Bolaji Chairman All Purpose Committee Tawa Bello Secretary All Purpose Committee Alhaja Sikirat Abosede Kadri Women Wing Leader Alhaja Rashedat Omotoso Secretary Women Wing Alhaji Waheed Animashaun Chairman Building Committee Alhaja Modinat Adebanji Ex Officio Kabir Kaka Lawal Ex Officio Alhaji Taiwo Hassan Ex Officio Alaba Shitta Ex- Officio
## **BOARD OF TRUSTEES:**
Alhaji Tajudeen Iginla Alhaji Kusamot Owolarafe Alhaja Serifat Ogundare Alhaji Mahroofdeen Oyekan Alhaja Muyinot Oseni
## **CORRESPONDENT:**
THE GENERAL SECRETARY JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) 52 Bungalow Road South Norwood, LONDON SE25 6JZ
**BANKS:**
BARCLAYS: Leicester LE87 2BB
**INDEPENDENT EXAMINER:**
MAROOF ADEOYE Registered Charity Independent Examiner ACCMAN & CO ACCOUNTANTS 30 Union Road Croydon, Surrey. CR0 2XU
3
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)**
## **REPORT OF THE EXECUTIVE COMMITTEE**
The members of the Executive Committee present their report for the year ended 31 August 2024.
## **Governing document**
The charity is operated under the rules of its constitution adopted 17 December 2000. Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution deed. Day to day project activity is managed and carried out by Executive committee.
## **Executive Committee**
The members of the Executive Committee have no beneficial interest in the Jama-at-ul Islamiyya of Nigeria (UK) and are not remunerated.
## **Aims and objectives**
The aims and objects of the Jama-at-ul Islamiyya of Nigeria (UK) shall be to:
1. study, practice and teach Islam in accordance with the Quran and Hadiths.
2. promote the interest and well-being of Muslims in the UK.
3. found, build and maintain Islamic and other educational institutions.
## **Activities**
The principal activities of the charity include weekend and end of the months’ prayer meetings; weekend classes for adults and children; monthly youth activities; yearly Eid festival prayers and celebrations, annual family outings/trips and regular advice and advocacy as necessary. Visiting sick people at home and hospital; conducting naming and wedding ceremonies; and funeral service and prayers.
## **Summary of the main achievements during the period**
During the year, demands for the charity's services continued to grow in response to growth in public awareness of Islam and community involvements.
2024 has been another busy, productive year for the Jama-At-Ul Islamiyya of Nigeria (UK) Mosque. Our core religious services were successfully delivered; in Ramadan, our weekly footfall more than doubled, despite the year being the longest days and shortest night of fasting.
We provide a wide range of prevalent educational and social welfare services for both children and adults, particularly those offered by our Imams who give advice and guidance daily. Our very generous congregation contributes to a wide range of UK registered charities coming to collect Sadaqah Jariyah from our Mosque, and we are also thankful for their consistent contributions to support our work.
The organisation also played an active role in the organisation of a multi faith dialogue and meeting with other faith groups. Through other Muslim organisation such as Muslim Aid, Islamic Relief etc, the organisation continue to make contribution towards collections for Syria, Turkey, Pakistan and other worldwide appeals. In addition, within the community the organisation continues to support vulnerable members of our society through giving of Zakatul Fitr and other welfare assistance.
4
The mosque continues to render services to Muslims and non-Muslims alike, on a continuous basis. Members and non-members come to the mosque to seek support in facilitating their nikkah, aqiqah, Fidau and special prayers, without ceasing. The mosque has come to be known as a place where they can meet all their Islamic needs. The Imam continue to engage with the Christian community, and he is often invited to various schools, especially Ark All Saints, a secondary school, to address students. This helps in fostering integration and cohesion within the community.
This year the organisation played a direct role in participating and assisting Southwark Muslim Forum in organising Eid-el-Fitr celebrations in the Park, and the organisation is committed to providing volunteers for such similar programs ongoing within the vicinity of the Mosque.
We continue to work with other faith groups and with Southwark Council, in disseminating useful information and direct our members and the wider community at large to other services that can be of benefit to them, e.g. help with coping with the rising cost of living, health issues etc.
This year was also a year of renewal with the whole Mosque being repainted both internally and externally, whilst rebuilding the mosque and the associated fundraising efforts remains our mid to long-term aim.
## **The charity’s policy on reserves**
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure in addition to funds designated towards meeting the long-term objective of the charity to acquire its own place of worship and community centre. Our policy is, therefore, to continue building up our free reserves to the ideal level by means of annual operating surpluses and judicious management of our investment assets, supplemented by general-purpose appeals from time to time.
## **Risk Management**
The charity trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. The trustees annually review the risks that the charity faces. To date these have mainly related to:
- Achievement of our aims and objectives; and
- Meeting the expectations of our beneficiaries and supporters.
The trustees review these risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified.
## **Responsibilities of the Executive Committee**
The Executive Committee is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Jama-at-ul Islamiyya of Nigeria (UK) as at the balance sheet date of its incoming resources and resources for the year ended. In preparing those financial statements, the Executive Committee is required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting methods 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 inappropriate to assume that the Jama-at-ul Islamiyya of Nigeria (UK) will continue on that basis.
5
The Executive Committee is responsible for keeping proper books of account such as are necessary to give a true and fair view of the Jama-at-ul Islamiyya of Nigeria (UK)’s state of affairs and to explain it’s financial transactions. The Jama-at-ul Islamiyya of Nigeria (UK) must also establish and maintain a satisfactory system of control of its book of account, it’s cash holdings and all its receipts and remittances, and hence is responsible for safeguarding the assets and taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Financial Statements**
The financial statements for the year ended 31 August 2024 are presented in accordance with the Statement of Recommended Practice (SORP): “Accounting by Charities”.
The overall financial performance recorded a net increase in funds of £69,598 (2023: £47,735). Any surplus funds which are not likely to be needed to pay for activities are placed on deposit account.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
**Kabiru Onajobi (Chairman)** 29 June 2025
6
## **Independent examiner’s report to the trustees of JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) for the year ended 31 AUGUST 2024**
I report on the accounts of the Trust for the year ended 31 August 2024, which are set out on pages 8 to 12.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination 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 matters. 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 the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) 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 comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Maroof Adeoye **(MBA, DChA, FCIE, MInstF)** Registered Charity Independent Examiner Accman & Co Accountants Croydon, Surrey. CR0 2XU 29 June 2025
7
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Statement of financial activities for the year ended 31 AUGUST 2024**
|**Unrestricted**
**Funds**
**Note**
**£**
**Incoming resources**
Donations
**2**
100115
Other Income
30595
Bank interest
-
**Total incoming resources**
**130710**
**Resources expended**
Missioners'/Teachers' Allowance
600
Wages & Salaries
30000
Employer's National Insurance
Pension - employer
1896
Rates incl water & cleaning
5505
Travelling
Events Costs
21044
Welfare costs
2088
Printing, Stationery, Postage
2127
Insurance
2259
Building Maintenance
816
Loans Interest & charges
Bank charges & interest
Light & Heat
3724
Telephone
Subscription
Legal & Professional Fees
Accountancy
975
Depreciation
11567
Sundries
428
**Total resources expended**
**83029**
**Net incoming/(outgoing) resources**
**47681**
Total funds brought forward
518998
**Total funds carried forward**
**566679**|**Restricted**
**Funds**
**£**
21917
-
-
**21917**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**21917**
101737
**123654**|**_2024_**
**Total**
**Funds**
**£**
122032
30595
-
**152627**
600
30000
-
1896
5505
-
21044
2088
2127
2259
816
-
-
3724
-
-
-
975
11567
428
**83029**
**69598**
620735
**690333**|**_2023_**
**Total**
**Funds**
**£**
121473
21250
-|
|---|---|---|---|
||||**142723**|
||||400
30000
1803
16927
9011
2600
745
2160
10578
5270
674
200
-
975
13475
170|
||||**94988**|
||||**47735**
573000|
||||**620735**|
8
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Balance sheet at 31 AUGUST 2024**
|**Note**
**Fixed assets**
Tangible assets
**3**
**Current assets**
Cash at bank and in hand
**4**
195517
Debtors and Prepayments
**5**
42500
_total current assets_
238017
**Liabilities**
Creditors:amounts falling due
within one year
**6**
11350
**Net current assets/(liabilities)**
**Total Assets Less Current Liabilities**
Creditors: amounts falling due
after more than one year
**6**
**Total Net Assets**
**The funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
**7**|**_2024_**
**£**
463666
**226667**
**690333**
**0**
**690333**
566679
123654
**690333**|_2023_
£
475233
112011
44500|
|---|---|---|
|||156511
11009|
|||145502|
|||**620735**
**0**|
|||**620735**|
|||518998
101737|
|||**620735**|
The trustees declare that they have approved the accounts above.
Signed on behalf of the charity’s trustees:
**Adiza Atolagbe (Treasurer)** 29 June 2024
9
## **JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Notes to the accounts for the year ended 31 AUGUST 2024**
## **1. Accounting policies**
## **Basis of the preparation of the accounts**
These financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP revised 2005), and applicable accounting standards.
## **Incoming resources**
All material incoming resources have been included on a receivable basis – ie they are included if the date receivable falls within the period covered by these accounts.
## **Resources expended**
These have been analysed using a natural classification.
## **Fixed assets and depreciation**
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful economic lives on the following bases:
Freehold property - 2% reducing balance Furniture and Fixtures - 25% reducing balance
## **2. Donations**
|**ations**||||
|---|---|---|---|
|Unrestricted
Funds
Note
£
General Donations
31042
Asalat Collections
43945
Jumah Collections
24998
Mosque Rebuild Funds
0
Subscriptions
130
**Total Donations**
100115
**Others**
30595
130710|Restricted
Funds
£
21917
21917
21917|**_2024_**
**Total**
**Funds**
**£**
31042
43945
24998
21917
130
122032
30595
152627|_2023_
Total
Funds
**£**
51615
25617
18669
25517
55|
||||121473
21250|
||||142723|
10
## **3. Tangible assets**
|**Cost**
At 1 September 2023
Additions
Disposals
At 31 August 2024
**Depreciation**
At 1 September 2023
Disposals
Charge this period
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|**Building**
**£**
593101
-
-
**593101**
126836
-
9325
**136161**
**456940**
466265|**Furniture**
**£**
52594
-
-
**52594**
43626
-
2242
**45868**
**6726**
8968|**Total**
**2024**
**£**
**645695**
**-**
**-**
**645695**
**170462**
**-**
**11567**
**182029**
**463666**
475233|**Total**
**2023**
**£**
607019
38676
-|
|---|---|---|---|---|
|||||**645695**|
|||||157957
-
12505|
|||||**170462**|
||||||
|||||**475233**|
|||||449062|
## **4. Cash at Bank and in hand**
|**Bank & Cash in hand**
Barclays - 0776
Barclays - 3776
Barclays - 8331
Cash in hand/IBT|**_2024_**
_2023_
**£**
£
50502
23342
11549
11249
133466
77420
0
0
195517
112011|
|---|---|
## **5. Debtors and Prepayments**
|**Debtors and Prepayments**
Funeral Burial Payment In Advance - Janaza
Other Debtors|**_2024_**
_2023_
**£**
£
22500
24500
20000
20000
42500
44500|
|---|---|
11
## **6. Creditors**
|**Current liabilities - Creditors under 1 year**
Salaries - underpayment
Accountancy
Loans
PAYE & NI and Salaries|**_2024_**
_2023_
**£**
£
3670
3670
975
975
0
0
6705
6364
11350
11009|
|---|---|
## **7. Analysis of net assets by fund**
|**Unrestricted**
**funds**
**£**
Net current assets
566679
**566679**|**_2024_**
_2023_
**Restricted**
**Total**
Total
**funds**
**funds**
funds
**£**
**£**
£
123654
690333
620735
**123654**
**690333**
**620735**|
|---|---|
## **8. Taxation**
Jama-at-ul Islamiyya of Nigeria (UK) is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
## **9. Trustees’ remuneration, benefits and expenses**
Abdul Hakeem Omotoso by virtue of its position as the Imam, hereby classified as a trustee received £30,000 (2023: £30,000) remuneration as employee.
## **10. Related party transactions**
No related party transactions
## **11. Independent examination and accountancy services**
During the period, the cost of the examination and accountancy services was £975 (2023: £975).
12