REGISTERED CHARITY NUMBER: 1086859
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Jamia Mosque And Islamic Teaching Centre Trust
Eccounting UK AR Business Centre 12 The Crofts Rotherham South Yorkshire S60 2DJ
Jamia Mosque And Islamic Teaching Centre Trust
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Jamia Mosque And Islamic Teaching Centre Trust
Report of the Trustees
for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1086859
Principal address
Jamia Masjid Russell Street Rotherham South Yorkshire S65 1RN
Trustees
Birkit Ali Mehrban Ali Riasat Khan
Independent Examiner
Shoakat Zaman Eccounting UK AR Business Centre 12 The Crofts Rotherham South Yorkshire S60 2DJ
Approved by order of the board of trustees on 18 August 2026 and signed on its behalf by:
Birkit ali
Birkit Ali - Trustee
Page 1
Independent Examiner's Report to the Trustees of Jamia Mosque And Islamic Teaching Centre Trust
Independent examiner's report to the trustees of Jamia Mosque And Islamic Teaching Centre Trust
I report to the charity trustees on my examination of the accounts of Jamia Mosque And Islamic Teaching Centre Trust (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Shoakat Zaman
Shoakat Zaman The Institute of Financial Accountants
Eccounting UK AR Business Centre 12 The Crofts Rotherham South Yorkshire S60 2DJ
18 August 2026
Page 2
Jamia Mosque And Islamic Teaching Centre Trust
Statement of Financial Activities for the Year Ended 31 December 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Charitable Activities Investment income 2 Total EXPENDITURE ON Charitable activities Charitable Activities Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.12.25 Unrestricted fund £ 145,748 - 6,825 152,573 107,412 - 107,412 45,161 1,791,929 1,837,090 |
31.12.24 Total funds £ 176,539 12,500 6,600 |
|---|---|---|
| 195,639 | ||
| 148,100 10,103 |
||
| 158,203 | ||
| 37,436 1,754,493 |
||
| 1,791,929 |
The notes form part of these financial statements
Page 3
Jamia Mosque And Islamic Teaching Centre Trust
Balance Sheet
31 December 2025
| Notes FIXED ASSETS Tangible assets 5 Investment property 6 CURRENT ASSETS Cash in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 8 Unrestricted funds TOTAL FUNDS |
31.12.25 Unrestricted fund £ 1,493,883 107,611 1,601,494 236,446 (850) 235,596 1,837,090 1,837,090 1,837,090 1,837,090 |
31.12.24 Total funds £ 1,493,883 107,611 1,601,494 191,285 (850) 190,435 1,791,929 1,791,929 1,791,929 1,791,929 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 18 August 2026 and were signed on its behalf by:
Birkit ali
Birkit Ali - Trustee
Merhban
Mehrban Ali - Trustee
The notes form part of these financial statements
Page 4
Jamia Mosque And Islamic Teaching Centre Trust
for the Year Ended 31 December 2025
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 5
Jamia Mosque And Islamic Teaching Centre Trust
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Rents received | 6,825 | 6,600 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Charitable Activities Investment income Total EXPENDITURE ON Charitable activities Charitable Activities Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 176,539 12,500 6,600 |
|---|---|
| 195,639 | |
| 148,100 10,103 |
|
| 158,203 | |
| 37,436 1,754,493 |
|
| 1,791,929 |
continued...
Page 6
Jamia Mosque And Islamic Teaching Centre Trust
| Notes to the Financial Statements-continued for the Year Ended 31 December 2025 5. TANGIBLE FIXED ASSETS COST At 1 January 2025 and 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 6. INVESTMENT PROPERTY FAIR VALUE At 1 January 2025 and 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 8. MOVEMENT IN FUNDS At 1.1.25 £ Unrestricted funds General fund 1,791,929 TOTAL FUNDS 1,791,929 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 152,573 TOTAL FUNDS 152,573 |
31.12.25 £ 850 Net movement in funds £ 45,161 45,161 Resources expended £ (107,412) (107,412) |
Freehold property £ 1,493,883 1,493,883 1,493,883 £ 107,611 107,611 107,611 31.12.24 £ 850 At 31.12.25 £ 1,837,090 1,837,090 Movement in funds £ 45,161 45,161 |
|
|---|---|---|---|
continued...
Page 7
Jamia Mosque And Islamic Teaching Centre Trust
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.24 £ 1,754,493 1,754,493 |
Net movement in funds £ 37,436 37,436 |
At 31.12.24 £ 1,791,929 |
|---|---|---|---|
| 1,791,929 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 195,639 195,639 |
Resources Movement expended in funds £ £ (158,203) 37,436 (158,203) 37,436 |
Resources Movement expended in funds £ £ (158,203) 37,436 (158,203) 37,436 |
|---|---|---|---|
| 37,436 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.24 £ 1,754,493 1,754,493 |
Net movement in funds £ 82,597 82,597 |
At 31.12.25 £ 1,837,090 |
|---|---|---|---|
| 1,837,090 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 348,212 348,212 |
Resources Movement expended in funds £ £ (265,615) 82,597 (265,615) 82,597 |
Resources Movement expended in funds £ £ (265,615) 82,597 (265,615) 82,597 |
|---|---|---|---|
| 82,597 |
continued...
Page 8
Jamia Mosque And Islamic Teaching Centre Trust
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 9
| Jamia Mosque And Islamic Teaching Centre Trust | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 31 December 2025 | ||
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 145,748 | 176,539 |
| Investment income | ||
| Rents received | 6,825 | 6,600 |
| Charitable activities | ||
| Grants | - | 12,500 |
| Total incoming resources | 152,573 | 195,639 |
| EXPENDITURE | ||
| Charitable activities | ||
| Imam wages and Quranic classes | 82,227 | 67,332 |
| Support costs | ||
| Management | ||
| Rates and water | 2,648 | 1,175 |
| Insurance | 3,478 | 3,016 |
| Light and heat | 5,321 | 10,935 |
| Telephone | 597 | 581 |
| Postage and stationery | 315 | 382 |
| Sundries | - | 4,099 |
| Repair and maintenance | 11,976 | 69,833 |
| 24,335 | 90,021 | |
| Governance costs | ||
| Accountancy and legal fees | 850 | 850 |
| Total resources expended | 107,412 | 158,203 |
| Net income | 45,161 | 37,436 |
This page does not form part of the statutory financial statements
Page 10