.
## **MARKAZUL-ULOOM AL ISLAMIYYA**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
**CHARITY NUMBER 1085563**
|**CONTENTS**|**PAGES**||
|---|---|---|
|**Legal and administrative information**||1|
|**Report of the trustees**||2-3|
|**Independent examiners report**||4|
|**Statement of financial activities**||5|
|**Charity balance Sheet**||6|
|**Notes forming part of the Financial Statements**||7-11|
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**TRUSTEES:**|Mr. Kabir Hussain|
|---|---|
||Mr. Mohammed Aslam|
||Mr Qurban Hussain Malik|
|**REGISTERED OFFICE:**|33-35 Ridge Road|
||Rotherham|
||South Yorkshire|
||S65 1NS|
|**CHARITY NUMBER:**|1085563|
|**ACCOUNTANTS:**|Smart Accounting Ltd|
||1 Ronald Road|
||Darnall|
||Sheffield|
||S9 4RH|
|**BANKERS:**|Virgin Money|
||1 Frederick Street|
||Rotherham|
||South Yorkshire|
||S60 1QP|
Page 1
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **MARKAZUL-ULOOM AL ISLAMIA REGISTERED NO: 1085563**
33-35 RIDGE ROAD ROTHERHAM SOUTH YORKSHIRE, S65 1NS
## **TRUSTEES**
## **OFFICE**
Mr Kabir Hussain Chairman Mt Mohammed Aslam Treasurer Mr Qurban Hussain Malik Secretary
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Type of governing document Trust deed How the charity is constituted Trust Trustees Selection Method Voting
## **Objectives and activities**
The Markazul-Uloom Al- Islamiyya is constituted under a trust deed dated 18 September 2000 and has a registered charity no 1085563.
The objectives of the trust are to establish and operate the institution for the purpose of advancing education and to advance the Islamic religion to create Islamic and culture awareness.
Make adequate provision for higher studies of the Holy Quran, the Hadith and Islamic History, Philosophy and Secular Education and other related subjects.
The trustees must use the income (and may use the capital) of the Trust in promoting the objects.
## **Organisation**
The trustees who have served during the year and since the year end are set out on page 1. Trustees are appointed by the board of trustees by the majority vote. They will serve as a trustee until they resign or removed from the board by majority vote. Trustee meet regularly as and when required discuss any project or general progress.
## **Income Generation**
Income was generated by regular monthly donations by the parents of Muslim children who regularly come for Islamic education and by the other local Muslim community to promote the objective.
Page 2
## **Risk Management**
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that any necessary steps can be taken to lessen those risks.
## **Financial review**
Charity does not have any specific policy to maintain reserve funds. It will call at local community to donate funds when charity is short of funds and needs money for any specific project.
## **Declaration**
|**claration**||
|---|---|
||Signed on behalf of charity's trustees|
|**nature**||
|Full name|Kabir Hussain|
|Position|Trustee|
|Date|29/01/2026|
## **Signature**
Page 3
## **INDEPENDENT EXAMINER’S REPORT**
## **TO THE TRUSTEES OF MARZKAZUL- ULOOM AL – ISLAMIYYA**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **REGISTERED NO: 1085563**
We report on the accounts of Markazul- Uloom Al- Islamiyya for the year ended 31 March 2025, which are set out on pages 5 to 11.
## **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 our responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Direction 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 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 explanation from the 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 our examination, no matter has come to our attention (other than that disclosed below*)
- (1) Which gives us reasonable cause to believe that in, any material respect, the requirements:
- to keep Proper 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 our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed Date 27/01/2026 Name: Abdul Rashid Relevant Professional qualifications or body: Chartered Certified Accountants
Address: 1 Ronald Road Sheffeild S9 4RH
Page 4
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025**
|**INCOMING RESOURCES**
**Donations:**
**2**
**Activities in furtherance of the**
**charity's objective:**
Children's' parents regular monthly donations
**3**
**Activities for generating funds:**
Book sales/ Charity Shop.
**4**
**RESOURCES EXPENDED**
**Cost of generating funds:**
**Charitable expenditure :**
**5**
**Cost of activities in furtherance**
**of the charity's objective:**
Establishment and education.
**5**
Management and administration.
**5**
**Total resources expended**
**Loss on disposal of buildings and**
**plant and machinery.**
**8**
**NET INCOMING RESOURCES**
**6**
**NET MOVEMENT IN FUNDS**
Funds balances B/fwd at 01/04/2024
Funds balances C/fwd at 31/03/2025||**£**
**UNRESTRICTED**
92,735
90,720
3,282
**186,737**
-
4,506
85,689
1,243
**91,439**
-
95,298
1,577,609
1,672,907|**£**
**RESTRICTED**
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**2025**||**£**
**TOTAL**
92,735
90,720
3,282
**186,737**
-
4,506
85,689
1,243
**91,439**
95,298
1,577,609
1,672,907||**2024**
**£**
**TOTAL**
40,256
106,200
11,008|
|---|---|---|---|---|---|---|---|
||||||||**157,464**|
||||||||-
1,369
130,446
1,149|
||||||||**132,964**|
|||||-|||-|
||||||||24,499|
||||||||1,553,109|
||||||||1,577,609|
All incoming resources and resources expended derive from containing activities.
Page 5
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **CHARITY BALANCE SHEET As at 31 MARCH 2023**
|**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Cash at bank & in hand
**CREDITORS**
Amounts falling due within one year
10
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
11
**NET ASSETS OVER LIABILITIES**
**FUNDS ACCOUNT:**
**UNRESTRICTED FUNDS**
**Approved by the Board of Trustees:**
**A Kabir Hussain (Trustee)**|**2025**
**£**
1,446,713
329,243
1,775,956
6
1,775,951
103,044
1,672,907
£1,672,907|2024
£
1,447,155
174,270|
|---|---|---|
|||1,621,425
18|
|||1,621,407
43,800|
|||1,577,608|
|||£1,577,608|
||||
Page 6
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **(a) Basis of preparation**
The financial statements have been prepared on basis of historic cost ( except that investments are shown at market value) in accordance wth: Accounting and Reporting by Charities-Statement of Recommeded Practice (SORP 2005). With accounting standards and with the Charties Act 2011.
## **(b) Charity status**
The charity is a governed by trust deed. The trustees are named on page 1.
## **(c) Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
## **(d) Restricted funds**
These are to be used for specific purposes as laid down by the donor- Expenditure that meets these criteria is charged to fund, together with a fair allocation of management and support cost.
## **(e) Incoming resources**
All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy.
## **(f) Resources expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
## **(g) Tangible fixed assets and depreciation**
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows: Land and Building 0 % on cost Fixture and Fitting 10% on net book value
Page 7
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **2. DONATIONS**
**UNRESTRICTED 2025 2024** 92,735 40,256
Donations include general donations and collection made on Friday, Eid and during Ramadan month from people attending mosque.
## **3. ACTIVITIES IN FURTHERANCE OF THR CHARITY'S OBJECTIVES**
|Children's' parents regular monthly donations||**£**
**UNRESTRICTED**
90,720
90,720||**£**
**RESTRICTED**
-
-
**2025**||**£**
**TOTAL**
90,720
90,720||**2024**
**£**
**TOTAL**
106,200|
|---|---|---|---|---|---|---|---|---|
|||||||||106,200|
## **4. SHOP INCOME AND EXPENDITURE**
|Turnover from purchased goods
Turnover from donated goods
Operating expenses
Management expenses
Shop Expenditures
Net Income from Trading|2025
2024
**£**
**£**
3,282
11,008
-
-
3,282
11,008
3,907
3,665
-
-
3,907
3,665
-625
7,343
**CHARITABLE TRADING**|2025
2024
**£**
**£**
3,282
11,008
-
-
3,282
11,008
3,907
3,665
-
-
3,907
3,665
-625
7,343
**CHARITABLE TRADING**|
|---|---|---|
|||11,008|
|||3,665
-|
|||3,665|
|||7,343|
This represents income from sale of books and other items to the children.
Page 8
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **5. TOTAL RESOURCES EXPENDED**
|**Cost of generating funds-Promotion and events**
**Establishment and Education**
Water rates
Light and heat
Telephone
Staff costs
Pension costs
Repairs & renewals
Depreciation
Cleaning
Insurance
Computer Software & Consumables
Charity shop
Professuional & Legal Fees
**Management and Administration**
Administration expenses
Accountancy
Bank Charges
Canteen & Food
Sundry
**Total resources expended**|**Cost of generating funds-Promotion and events**
**Establishment and Education**
Water rates
Light and heat
Telephone
Staff costs
Pension costs
Repairs & renewals
Depreciation
Cleaning
Insurance
Computer Software & Consumables
Charity shop
Professuional & Legal Fees
**Management and Administration**
Administration expenses
Accountancy
Bank Charges
Canteen & Food
Sundry
**Total resources expended**|**UNRESTRICTED**
**£**
4,506
1,645
13,819
1,030
44,376
5
13,770
442
1,523
2,805
1,642
3,907
725
85,689
-
-
1,243
-
-
1,243
91,439||**RESTRICTED**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||**TOTAL**
**2025**
**£**
4,506
1,645
13,819
1,030
44,376
5
13,770
442
1,523
2,805
1,642
3,907
725
85,689
-
1,243
-
-
1,243
91,439||**TOTAL**
**2024**
**£**
1,369|
|---|---|---|---|---|---|---|---|---|
|||||||||2,080
10,606
1,033
45,008
104
60,215
491
1,889
2,338
3,018
3,665
-|
||||||||||
||||||||||
|||||||||130,446|
||||||-|||-
-
939
-
210|
|||||||||1,149|
|||||||||132,964|
## **6. NET INCOMING REOURCES FOR THE YEAR**
|Accountancy
Depreciation|**2025**
**£**
-
442|**2024**
**£**
-
491|
|---|---|---|
Page 9
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **7. STAFF COSTS AND NUMBERS**
|Staff costs were as follows:
Wages and salaries
Social Security costs
Staff numbers were as follows:
Teaching and training|**2025**
**£**
44,376
-
44,376
**2025**
8|**2024**
**£**
45,008
-|
|---|---|---|
|||45,008|
|||**2024**
9|
## **8. TANGIBLE FIXED ASSETS**
|**COST**
As at 1st April 2023
Less, Disposals
Additions new mosque building.
At 31st March 2024
**DEPRECIATION**
As at 1st April 2023
Disposals
Additions
At 31st March 2024
**NET BOOK VALUE**
At 31st March 2025
At 31st March 2024|**Old Land &**
**Buildings**
**£**
50,000
-
-
50,000
-
-
-
50,000
50,000|**New Mosque**
**Buildings**
**£**
1,392,736
-
-
1,392,736
-
-
-
1,392,736
1,392,736|**Plant &**
**Machinery**
**£**
15,691
-
-
15,691
11,272
-
442
11,714
3,977
4,419|**Total**
**£**
1,458,427
-
-|
|---|---|---|---|---|
|||||1,458,427|
|||||11,272
-
442|
|||||11,714|
|||||1,446,713|
|||||1,447,155|
Page 10
## **MARKAZUL-ULOOM AL ISLAMIYYA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **9. DEBTORS**
|**UNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security costs
Accruals
**UNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Interest free loans (repayable on demand)|**2025**
**£**
Nil
**2025**
**£**
6
-
6
**2025**
**£**
103,044|**2024**
**£**
Nil|
|---|---|---|
|||**2024**
**£**
18
-|
|||18|
|||**2024**
**£**
43,800|
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
## **12. RELATED PARTIES**
One of the trustees, Mr Kabir Hussain was also employed by the trust and received the wages of £9,518 during the year. One of trustee wife Razia Bi was employed by trust and she received wages of £8,759 during the year.
Page 11