CHARITY RECISTERED NUMBER:11193509 SHAH PORAN ISLAMIC JAMI MOS UE AND COMMt]NrrY TRUST TRUSTEES, REPORT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CIIARTERED CERTIFIED ACCOUNTANTS ABU NOWSKED cE￿rRE 71 WORDSWORTH ROAI) BIO OED WEST MIDLANDS SHAH PORAN ISLAMIC JAMI MOS UE AND COMMUNITY TRUST LEGAL AND ADMINISTRATIVE INFORMATION Regtstered Cknity Number: 1093509 Cbalrman". Bashir Ali Treasurer: SI￿eb Uddin Trn8tees.' Sb8heb Uddin Habib Ullah Molwnmed Shamsul AiaTU MAmun Uddin Moharrllned Fokor Uddin Bos1￿r Miab Mohammed Kamal Ahmed Bashir Ali Hafiz Moulana Md Abdw Rob Muhammad Gous Sujak Ali Registered oifiee: 18 Dixon Road Small Heath Bitmingbam BIOOBP Ac¢ouDt•nts: Abu & Abu Chartered Certified Accountallts Abu Now8bed Centr¢ 71 Wordsworth Road Small He8th, Birmingham BIOOED West Midlands Bankers: Bar¢ltsys Bank Pl SHAH PORAN ISLAMIC JAMI M UEANDC MMUNITY TRUST FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Page Clwity. Examiners report Trustees, report Balance sheet Statement of financial a¢tiviti¢s Schedule of fill Notes INDEPENDEDrr EXAMINER'S RKPORT TO TRI TRUSTEES OF SHAH PORAN ISLAMIC JAMI MOS UE AND COMMtrNTfY TRUST FOR THE YEAR ENDED 31 MARCH 2025 J report on the accounts which are set out ou pages 5 to 10 Regpeetive respon3ibllllle8 of the trustees and examiner The t￿￿teeS are responsibl¢ foi the preparation of the ac￿)unts. The trnstees consider that an 8udit is not required for this year under section 144(2) of the ￿aritieS Act 2011 (the 2011 Act) and th4t an ijmlependent examination is needed. It is my responsibility to: The trustees who are also directors of the company for the putPO8e of Examin¢ the accounts UDder section 145 of the 2011 Act. follow the procedures laid down in the general dire￿AOnS given by the Charity Commi5SiQD (under section 145(5)(b) of the 2011 Act): and 8tste whether particulu rnatters have conie to my attention. B*ais offiThdependent eJ8nther's report My examination was cattied out in accordance with the Genernl Directions given by the Chatity Commission. An examination includes a review of the accouDting I￿OrdS kept by th¢ charity and a comparison of the accounts presentrd witb those rKords. It also includes consideration of any ijnusual items or disclosu￿5 in the accounts, and seeking ¢xplanAtions from you as I￿St¢eS concerning any such matters. The procedures undertaken do not provide all the evidence tbat would be TequiTed in at) audit. and consequently no opinion i8 ven as to whether th¢ accounts pres¢nt a 'true and fair vi¢W' and the report is limited to those matt￿$ set out in thc slatement b¢low. Independent euJDlner's Statement lo our opinion the financial statenuts: giv¢ a true and fair view of the of the statr of the CQllPDYs affairs as at 31 March 2025 and of its profit for the y¢aT th¢n ellde￿' h&v¢ been prop¢rly prepared in a¢cordallce with United Kingdom Generally Accepted Accowitin8 Pr8¢1ice - Financial Reporting Standard 102. and have been prepared in accordaoce with the requirem¢Dts of the coll￿&￿1e$ Act 2006. Dated:21 January 2026 Abu Nowshed. FCCA ChartCT¢d Certified Ac¢ouutants Abu Nowshed Centre 71 Wordswortb Ro8d Sm811 Heath, Birniittgham BIOOED W¢5t Midlands Pag¢ SHA]i PORAN ISIAMIC JAMI MOS UE AND COMMiTNITY TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report for the year ended 31 March 2025 under the CTrwities Act 2011, together with the fllwicial statements for the year. and confirm that the latter comply with th¢ requirements of th¢ Aci the Tn￿t Deed and the Charities SORP 2LN)5. struc￿r￿ Govern*nee and Mxu4gement Governing document The Gh￿lty is governed by its TDJSt deed dat￿ 18 November 2001. Appointment of truste The trustee5 are respoDsible for the administration of the cbarity. Th¢ tnjstees who served during theyear are set out on th¢ charity inforn]atioD paEe at the front of th￿e accowits. Trustees are appointed according to its tr T￿￿tee induction and traiDing New Trustees und¢r80 an orientation day to brief them on their legal obligatioD3 Und￿ chatity law. TTUSte¢s are encournged to att¢nd appropriat¢ ¢xternal training t￿nts where these facilithte the ulldertsking of their role. Organisation The Charity is by 12 TTUStees who hold Sp￿IfiC roles of r¢spon5ibilitie8 foe the 8D]ooth and effi¢i¢nt nujning of the CbaTity. Risk policy The trustees have examiDed the major str8te8ic, financial and operational iisks which the ch￿lty fatt8 and confinn that systems bave been ¢stsblisbed to enable regular reports to ]x produced so th&t the necessary steps can be tskcn to lessen these Ti5ks. Volunle¢rs Many volunteets giv¢ up their time to belp at the branch¢s. particularly at weekends and in the eveDin85. We are gr¢gtly indebted to tb¢s¢ volunteern for their con]mittment and 5UPPOrt. Objectives and activities Pa8c 2 SHAH PORAN ISLAMIC JAMI MOS OMMUY41TY TRUST REPORT OF THE TRUSTEES (Continu¢d) FOR THE YEAR ET4DED 31 MARCH 2025 To promote any charitable Purp￿¢ for the benefit of th¢ conununity in the city of BiTmillg￿ to advance any charitable purpose foi the benefit of the comtDunity in the ¢ity of Birmingb8m (hereinafter called the area of of benefit ill particular, to advance education, relieve poverty and by ￿0¢latIng together with Tepresentatives of the corDmunity, statutOry> Statutory authorities other organisatiolls in the area of benefiL Th¢ principal activities of the clwAty are '. Provision of daily prdyer facility. Faoilitate the perfOrn￿￿e of irnport￿t T¢ligious festivals wd and celebrntiolls. Provision of facilities to enbllnc¢ th¢ education of the local cornmunity. Achlevements and perform*n¢e We had a s￿￿llS of income over clwitsble ￿Pend1thre. The charity a150 received HasaDab in th¢ year in its dc55re to accumulate fund for seeking of freehold ownership of the currenl propety. Fln•ndAI revfiew Reserves poliry It is the policy of th¢ chority to mainkn fimds ullr¢stricted except Quarde Ha5aDalL This cover management and administsation and support costs. Plan$ for future periods The trustees are ambitious and bave plans to ¢nlwic¢ its activities furthBr in aGhicvim8 current property as a fr￿)d. Page 3 SHAH PORAIq ISLAMIC JAMI MOS UE AND COMMUNITY TRUST REPORT OF THE TRUSTEES (Continu¢d) R THE YEAR ENDED 31 MARCH 2025 Aecountlng and reportlng respon$ibllldes The trustees are Tesponsible foT preparAng the TNsts¢s' Annual Report the finaacial sthtements ill arcordan¢e with Rpplicable law and United Kingdom Accounting Stsndards (Unit¢d Kingdom Gell¢rally Aec¢pted Accounting Practice). The ]aw applicabl¢ to ch￿ltieS in England and Wales requires the trnste¢5 to prepare financial statements for each fiDan¢ial year which give a true and fair vi¢w of the state of affairs of the charity and of the incoming resources end application of resowces of the charity for that period. In pr¢pariDg these finan¢iv41 statements. the trustee5 ore required to: select suitable accounting policies and apply them consistently; observe th¢ methods and principles in the Charities SORP 2019 (FRS102).' nuke judgellwits and estin)ates that are wsonable and Pn￿llt; stste whether applicable a¢cowrtin8 stsndards have been followed.subject to any material deparths di8clo&ed and explain¢d in the finan¢ial statements" pryarc th¢ fit)ancial stat¢meats on a going concembasis Unless it is inappropriate to preswne that tbe charity will continue in operntion. The ttt￿teeS are responsible for keeping proper accounting records which disclose with reasonable accuwy at any time the financial positioD of the chyrity ond enable them to ensure that the financi81 statements comply with the Charities Act 2011. the Ch￿lty (Accounts and R¢ports) Regulatiolls 2008 and the provision of the trust dee(L They are ajso responsible for safeguaTdin8 the assets of the cl]arity and hence for taking reasonable steps foT the prevention and detection of fraud and other I￿egUlaTI11¢s. Approv by trust¢¢s on 21 January 2026 signed on its behalf by: 4P*i fll ddin & Habib Ullah Trustee Pag¢ 4 ORAN ISLAMIC JAMI MOS UE AND COMMtrNrrY TRUST BALANCE SHEET AT 31 MARCH 2025 Nots 2025 2024 Current assets Bank Accouuts Cash Accounts 95,394 10,160 71,806 6267 105.554 78,073 Credltors Amounts falling due within one year 44.105 44,369 Net current aistts 61,449 33,704 Totsl Assets lem current Ilabllitles 61,449 33.704 Credltor8 Amounts falling due thr more than on¢ year (i 1,000) (i 1.000) £ 50.449 £ 22.704 capIt￿ ￿lld$ Unrestricted fjmds 50.449 22,704 Total fyllds £ 50.449 £ 22,704 rove the t￿st¢￿ on 21 January 2026 and sigtied on its beh81£ Shaheb Uddin & Habib Ullah The anllexed notes fonn part of th¢s¢ fu￿¢281 st8tem¢nts. Page 5 SHAH PORAN ISIAMIC JAMI MOS UE AI¥D COMMUNITY TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Totsl F￿ndS 2025 Total Funds 2024 Unrest'd FundB Ineomthg resollr¢es Jncoming Resources from generat¢d funds: Voluntary income 56,314 56,314 45,099 Total Incomlng resources 56,314 56,314 45,099 Resources expended Costs of generating funds 13.198 13,198 Governance costs 15.371 15,371 22,395 Total re￿UrceS e4)tLded 28.569 28.569 22,395 Net movement In fundi 27,745 27,745 22,704 Total funds brought fonvard £ 22,704 £ 22.704 Total fvnds ￿rried fornrd £ 50,449 £ 50,449 £ 22,704 Detsils of Incoming resources and resources used ore giveu in the notes to the financial statements. Page SHAH PORAN ISLAMIC JAMI MOS UE AND COMMUNrrY sTATEME￿r OF FINANCIAL ACTIVITIES DETAILED ANALYSIS OF MOVEMEY4TS IN FUNDS FOR THE YEAR ENDED 31 MARCH 202 2025 2024 General Fund Balallce Blfwd Surplus for the year 22.704 27,745 22,704 50,449 22,704 Totsl funds At 31 March 2025 £ 50,449 £ 22,704 Page SHAH PORAN ISLAMIC JAMI MOS UE AND COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollties The fiLwcial st8tem¢nts have been PTwed tbc historical cost convention ID accordance with the accounting policies s¢t out below. These financial statements have been Pr¢pa￿l in aC￿rdallce with FRS102 Section IA - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Jn¢omlDg resources All incoming resources are included ID the SOFA wh¢n the clwity is legally entitled to the iticome and the amount can be quatttifi¢d with Teasonablc accuracy. Resources e4>ended All expenditur¢ is accounted for on an ￿rualS basis and has been classified under hthlings tbat ggr¢gate all rosts related to the cale80ry Wh¢re costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Tangible r￿ed assets and depre¢lation Tall￿￿1¢ fixed assets are stated at C05t less depre¢igtion. Depre¢iation is providd at rates calculated to itc off the c4)st Icss estimated re6idual value of each asset OV￿ its expected us¢ful life, as follows: Land Bnd buildings- 3% per annum of cost Plant and M8chinery- 20Yo per annum of cost Fixtures and Fittin8s- 201J/• per annum of ￿8t Motor Vehicle5- 250h per aDnum of cost Turnover Turnover is attributable solely to continuing op¢rations and d¢rives from publi¢ donations. Staff costs The average numb¢r of persons eTuployed by the company, iDcluding director. during the year was 8S follows: 2025 2024 Volunte¢r Imaam Page SHAH PORAN ISLAMIC JAMI MOS UE AF4D COMMUMTY TRUST NOTES TO THE FINANCIAL STATEMENTS (Contimied) FOR THE YEAR ENDED 31 MARCH 2025 Creditors An￿￿llts falling thle withyn on¢ y¢aT:_ 2025 2024 Payments Re￿ived On Account Sundry Cr¢dTrtors 36,545 7,560 36,545 £ 44.105 £ 44.369 Amounts falling du¢ atler more than one year.'_ Other Credito¥s 11,000 11,000 £ 11,000 In¢ondDg rejouttes Unrest'd Funds 2025 Total Funds 2025 Totsl Fund$ 2024 Voluntary Income Donations received 56J14 56,314 45,099 56J14 56,314 45,099 Costs of gellerxthig funds 2025 2025 2024 Fundraising costs of dotiatiOD5 13,198 13,198 Pagc SHAH PORAN ISLAMIC JAMI MOS UE AND COMMUF41TY TRUST OTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 MARCH 2025 CoverDance ¢￿ts 2025 2025 2024 Rent & Rates Light & H¢at Volunteer expense5 Accoulltancy 11250 1,867 1,894 360 15,IX)O l.321 5.450 624 15,371 22?95