## **MORNING LANE MOSQUE TRUST**
**Trustees' Report and Accounts For the year ended 10 JULY 2025**
**Charity Number: 1104697**
Page 1
**MORNING LANE MOSQUE TRUST Trustees' Report and Accounts**
## **Contents**
||**Page**|
|---|---|
|Officers and Financial Advisors|3|
|Trustees' Report|4 - 7|
|Independent Examiners Report|8|
|Statement of Financial Activities|9|
|Balance sheet|10|
|Notes to the accounts|11-13|
2
## **MORNING LANE MOSQUE TRUST**
## **Officers and Financial Advisors**
|Chairman|Mosharraf Ali Syed|
|---|---|
|Secretary|Mohammed Jashim Uddin|
|Treasurer|Hasan Ahmed|
|Management Committee|Mohammad Abdul kadir|
||Jubayer Ahmed|
||Mosharraf Ali Syed|
||Mohammed Jashim Uddin|
||Hasan Ahmed|
|Charity No.|1104697|
|Registered Office|237 Well Street|
||London|
||E9 6RG|
|Accountants|MMK Accountants Ltd|
||Chartered Certified Accountants|
||37th Floor|
||One Canada Square|
||Canary Wharf|
||London|
||E14 5DY|
|Bankers|Barclays Bank PLC|
3
**MORNING LANE MOSQUE TRUST Trustees Report For the year ended 10 JULY 2025**
The trustees are pleased to present their report together with the financial statements of the charity for the year ended 10 July 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the applicable law and the requirements of the Statement of Recommended Practice, " Accounting and Reporting by Charities" issued in March 2005.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Charity's objects and regulations are regulated by the constitution and the charity is an unincorporated association.
## **Appointment of Trustees**
The trustees for the purposes of charity law are known as members of the management committee. Under the requirements of the constitution the members of the management committee are elected to serve for a period of one year after which they must be re-elected at the next annual general meeting.
## **Trustee Induction and Training**
The trustees maintain a working knowledge of charity and company law and from current year onwards, they endeavour to attend charity and company courses run by outside providers. New Trustees are given copies of memorandum and articles of association and policies and procedures of the organisation.
## **Related Parties**
Morning Lane Mosque Trust (MLMT) made no payments to the trustees in the reporting year ended 10 July 2025.
## **Risk Management**
The trustees have identified the major risks to which the Charity is exposed and believe that the systems in place are adequate to mitigate those risks.The charity makes little use of financial instruments other than an operational bank account and so its exposure to price risk, credit risk, liquidity risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the charity.
## **Public Benefit Statement:**
The trustees consider that they have complied with Section 17 of the Charities Act 2011 with regard to the guidance on public benefit published by Charity Commission. The paragraphs below demonstrate the public benefit arising through the Charity's activities.
## **Objective and Activities**
The Charity's objects and regulations are regulated by the constitution adopted on 25 July 2003 and amended on 18 April 2004.
Morning Lane Mosque Trust objectives are:
- To advance the Islamic religion among the local residents;
- To advance religious education among children and adults; and
- To provide facilities for recreation and leisure activities.
`
4
In furtherance of these objects the charity provides prayer and other facilities, celebrates Islamic holidays and raises funds from the members of the public, especially by way of Friday, Eid and Ramadan collections. To meet these objectives the charity seeks charitable donations and grants from the public at general and other institutions.
This charity is managed by a committee (Board of Trustees) elected by the members to oversee the overall activities and the office bearers are in charge of the day-to-day running of the charity.
## **Roles and Contributions of Volunteers**
the charity engages volunteers to support both individual programmes and the general operational procedures of the charity.
## **Trustees and/or principal officers**
The following officers of the charity have held office for the whole of the year.
Mr Mosharraf Ali Syed - (Chair) Mr Mohammed Jashim Uddin - (Secretary) Mr Hasan Ahmed - (Treasurer)
## **Activities and Achievements**
How our activities deliver public benefit:
The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide benefit both to those who use the Mosque & Centre and the wider community Hackney of London Borough of Hackney.
## **5 Daily Prayers**
The Mosque has been open 365 days a year for the five daily prayers. We have 60-80 people attend on average for each prayer through which they have been fulfilling their spiritual needs. Also, the imam makes himself available for advice and consultation after each prayer.
## **Jummah**
Every Friday the Mosque is open for the Jummah prayer. On average 200-300 people attend including children and women. A sermon is given to encourage people to be a responsible and caring Muslim and to participate locally to create social harmony; this is followed by a congregational prayer.
## **Eid and Tarawih Prayers**
The two Eid prayers were held in the Mosque; Normally 2 Jammah takes place; approximately 300 people attend Eid prayer including children and women. During the month of Ramadan, approximately 200 people attend the Tarawih prayers each night.
## **Evening & Weekend Madrasah**
The Mosque has been a place of education and learning for the local community. Almost 100 pupils are taught a wide range of Islamic subjects from Monday to Friday for two hours each evening. Another 80 pupils are taught over the weekends.
## **Youth Activities**
The Mosque provides facilities for local youths. The activities are provided for youths and it is run by youths. They run a weekly Arabic language class and there is a monthly programme where they learn Islamic knowledge combined with fun team-building activities and quizzes. They create bonds through learning, playing and eating together.
5
## **Facilities for Women**
The Mosque provides prayer facilities for women for daily prayer, Jummah, Eid and Ramadan. The organisation provides counselling and education support services for women. Women’s Link Project, which works with isolated women to address social and welfare issues such as domestic violence, mental health, parental skills, etc.
## **Future Development**
Current Trustees are determined:
To develop a purpose-built building for the charity with facilities for wider local communities and to promote social cohesion,To continue working in partnership with other charitable organisations
To resume all activities like, sessions and seminars for raising community safety issues, awareness of ASB & parental responsibilities for the benefit of local residents,
To continue to work with Hackney Safer Neighbourhood Team,
To work with multi-faith groups in order to promote social harmony and a safer community,
To provide support and information to the public in order to improve health and socio-economic conditions, for example, advice sessions, and others to achieve charity’s aims and objectives.
## **Review of Transactions and Financial Position:**
The statement of financial activities showed a net surplus for the year of £17,880 (2023/24 surplus £32,000) and total reserves stands at £460,719. (2023/24 reserves £442,839).
## **Principle Funding Sources**
The principle funding sources of MLMT for the year ended 10 July 2024 are 100% private donations.
## **Investment Powers and Policy**
Under the Articles of Association, there are no restrictions upon investments made by the charity. All investments will be made following careful consideration by the Trustees to further the public benefit of the charity.
## **Charitable and Political Donations**
MLMT made no political or charitable donations in the reporting year. All political or charitable donations will be made following careful consideration by the Trustees to further the public benefit of the charity.
## **Reserves Policy**
The management committe has examined the charity’s requirements for reserves in light of the main risks to the organisation. The strategy is to continue to build reserves through planned operating surpluses, the Management Committee has also considered the extent to which existing activities and expenditure could be curtailed, in the unlikely event that reserves become inadequate to meet the necessary commitments.
6
## **Trustees’ responsibilities in relation to the financial statements**
Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the financial year and of the incoming recourses in the year. In preparing the statement the trustees are required to:
*select suitable accounting policies and apply them consistently,
- *make judgements and estimates that are reasonable and prudent,
- *state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statements of accounts.
- *prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity at that time and to enable the trustees to ensure that any statement of account prepared by them complies with the regulations under section 130 of the Charities Act 2011.They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **APPROVAL**
This report was approved by the Board and signed on its behalf by **:**
## **MR Mosharraf Ali Sayed**
**CHAIRMAN**
Date: 31 December 2025
7
## **Independent examiner’s report to the trustees of MORNING LANE MOSQUE TRUST**
## **For the year ended 10 JULY 2025**
I report on the accounts of the company for the year ended 10 July 2025, which are set out on pages 9 to 13.
## **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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 explanations 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 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 Charities Act; and -to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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.
Misbahul Karim FCCA MMK Chartered Certified Accountants 960 Capability Green Luton LU1 3PE Date: 31 December 2025
8
## **MORNING LANE MOSQUE TRUST Statement of Financial Activities For the year ended 10 JULY 2025**
**----- Start of picture text -----**
Unrestricte Restricted
Notes 2025 2024
d Funds Funds
£ £ £ £
Incoming Resources
Grants & Donations 2 84,149 - 84,149 61,265
-
Total Incoming Resources 84,149 84,149 61,265
Resources Expended
Charitable Activities 3 66,007 - 66,007 28,306
Governance Cost 4 960 - 960 960
-
Total Resources Expended 66,967 66,967 29,266
-
Net incoming/(outgoing resources) 17,182 17,182 31,999
Reconciliation of Funds:
Total funds, brought forward 431,690 431,690 399,691
-
Total funds, carried forward 448,872 448,872 431,690
**----- End of picture text -----**
The notes on pages 11 to 13 form part of these accounts.
9
## **MORNING LANE MOSQUE TRUST**
## **Balance Sheet As At 10 July 2025**
**----- Start of picture text -----**
Notes 2025 2024
£ £ £ £
Fixed Assets
Tangible Assets 5 441,067 441,067
Current Assets
Cash in Hand and at Bank 79,655 80,772
79,655 80,772
Creditors
Amounts falling due within one year 6 60,810 79,000
Net Current Assets 18,845 1,772
459,912 442,839
The Funds of the Charity
Unrestricted funds - -
Restricted funds 459,912 442,839
459,912 442,839
**----- End of picture text -----**
These accounts were approved by the Trustees on 31 December 2025 and were signed on its behalf by:
Mr Mosharraf Ali Syed - Chairman
Mr Mohammed Jashim Uddin - Secretary
Mr Hasan Ahmed - Treasurer
The notes on pages 11 to 13 form part of these accounts.
10
**MORNING LANE MOSQUE TRUST Notes to the Accounts For the year ended 10 JULY 2025**
## **1. Accounting Policies**
## **1.1 Basis of Accounting**
The financial statements have been prepared under the historical cost convention and in accordance with the applicable Accounting Standards , the Statement of Recommended Practice “Accounting and Reporting by Charities” published in March 2005 . The principal accounting policies adopted in the preparation of the financial statements are set out below.
## **1.2 Incoming Resources**
Voluntary income and donations are included in incoming resources when they are receivable, except when the donors specify that they must be used in future accounting periods or donors’ conditions have not been fulfilled, then the income is deferred. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.
## **1.3 Resources Expended**
Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered.
Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.
## **1.4 Going Concern Basis**
The financial statements have been prepared on the going concern basis, as in the opinion of the director and trustees, there are no issues arising which would suggest any other basis as being more appropriate.
## **1.5 Depreciation**
Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value, of tangible assets over the estimated useful lives:
Plant & Mechinary 25% reducing balance method Furniture, Fixtures and Equipment 25% reducing balance method.
11
## **MORNING LANE MOSQUE TRUST Notes to the Accounts For the year ended 10 JULY 2025**
## **2. Grants and Donations**
|Donations - Cash & Cheque Deposit
Donations - Direct Credit
Education & Training
Eid Donations
Friday Collection - Cash
Membership Fee
Ramadan Donations|**Unrestricted**
**£**
15,062
40,741
5,119
770
16,441
4,200
1,816
84,149|**Restricted**
**£**
-
-
-
-
-
-
-
-|**2025**
**£**
15,062
40,741
5,119
770
16,441
4,200
1,816
84,149|**2024**
**£**
8,174
34,071
3,560
600
11,410
2,400
1,050
61,265|
|---|---|---|---|---|
## **3. Cost of Charitable Activities**
|Cleaning
Advertising and PR
Insurance
Subscriptions
Bank Charges
Light and Heat
Other Legal and Professional
Imam & Teachers Remuneration
Rates
Repairs and Maintenance
Stationery and Printing
Telephone and Fax
Wages and Salaries|**2025**
**£**
682
750
1,277
115
1,118
9,953
1,140
12,755
2,830
20,147
508
282
14,450
66,007|**2024**
**£**
420
710
1,200
-
912
8,153
670
3,315
2,335
10,422
49
120
-
28,306|
|---|---|---|
12
**MORNING LANE MOSQUE TRUST Notes to the Accounts For the year ended 10 JULY 2025**
## **4. Governance Cost**
|Accountancy Fee
**5. Tangible Fixed Assets**
**COST**
At 11 July 2024
Additions during the year
As at 10 July 2025
**DEPRECIATION**
At 11 July 2024
Charge for the year
As at 10 July 2025
**NET BOOK VALUES**
As at 10 July 2025
As at 10 July 2024
**6. Creditors: amounts falling due within one year**
Accountancy
Net Wages
Qard-e-Hasanah
**7. Bank & Cash**
Bank
Cash|**2025**
£
960
960
**Freehold**
**Land &**
**Building**
441,067
-
441,067
-
-
-
441,067
441,067
**2025**
£
960
450
59,400
60,810
**2025**
£
77,515
2,140
79,655|**2024**
£
960
960
**Total**
441,067
-
441,067
-
-
-
441,067
441,067
**2024**
£
1,200
-
77,800
79,000
**2024**
£
77,582
3,190
80,772|
|---|---|---|
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