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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 1106120

Trustees' Report and

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Islamic Human Rights Commission Trust

Preston Accountants Limited. Chartered Certified Accountants

1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE

Islamic Human Rights Commission Trust

Trustees' Report for the Year Ended 30 June 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objectives is to promote human rights and equality and diversity (in particular good race relations) throughout the world for the benefit of the public by:-

Securing the enforcement of human rights law and practice and promoting the sound administration of human rights law by monitoring and reporting breaches of human rights legislation and funding legal advice and representation for the victims of human rights abuses in seeking redress provided that this is limited to cases where such rights are the rights of the abolition of torture, slavery and forced labour and extra-judicial killing (such as genocide) or are otherwise rights which are enshrined in or incorporated into the domestic law of the country in which those rights are being promoted;

Relieving the needs of victims of human rights abuses and of domestic violence and their families who are in financial need or suffering physical or psychological distress;

Raising awareness of human rights and good race relations and cultivating a sentiment in favour of human rights and good race relations;

Advancing education of the public about the maintenance and observance of human rights and of human rights abuses and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research; and

Advancing education of the public about equality of opportunity and good race relations between persons of different racial groups and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of government authorities). For the purposes of this object, "human rights" means the universal declaration of human rights, adopted as resolution 217 a (iii) by the United Nations assembly on 10 December 1948 and the International

Covenant on Civil and Political Rights. Through the provision of grants to organisations established for, or carrying out, any or all of the objects listed above.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake to meet public benefit. The board has considered the criteria laid down within the guidance and believe that in all respects the charity fulfills those criteria in its day-to-day operations.

Page 1

Islamic Human Rights Commission Trust

Trustees' Report

for the Year Ended 30 June 2025

OBJECTIVES AND ACTIVITIES

Grantmaking

IHRC Trust made the following grants in line with its objectives:

To IHRC Ltd for Legal - immigration and employment discrimination advice and support IHRC Trust funded the project to provide subsided and pro-bono support to destitute individuals who were not eligible for legal aid and who could not afford the necessary legal fees

To IHRC Ltd for Genocide Memorial Day - educating people about the causes of genocide and how to stop them, as well as remembering the victims. This is done via conferences and creating educational material

To IHRC Ltd for Hate crimes research - research on understanding trends in Islamaphobia and racism in different parts of the world, causes and solutions

To IHRC Ltd for Advocacy - supporting individuals who have been discriminated against based on their race or religion. The advocacy team has supported numerous individuals in the UK fight for their rights

To IHRC Ltd for Prison packs - educational material to Muslim prisoners in the UK

To IHRC Ltd for Humanitarian support for people in Nigeria, Yemen, Gaza, Lebanon and Bangladesh as well as support for Rohingya refugees. This has included food and medical assistance as well as the distribution of sacrificial animals during Eid-ul-Adha.

To IHRC Ltd for Convivencia Project - to promote human rights, equality and diversity through interfaith collaboration.

To IHRC Ltd for UJN Project - bringing together organisations from different countries to promote human rights, equality and diversity through international projects.

In the setting of the Trust's objectives and planning its activities, the Trustees have sought to uphold the Charity Commission's guidance on public benefit.

The Trustees are satisfied that the Trust meets the public benefit requirement by the support of a wide range of charitable activities that are aligned with the objectives.

Page 2

Islamic Human Rights Commission Trust

Trustees' Report

for the Year Ended 30 June 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

IHRC Trust funded the following projects in line with its objectives:

IHRC Legal - immigration and employment discrimination advice and support (delivered via IHRC Ltd). IHRC Trust funded the project to provide subsidised and pro bono support to destitute individuals who are not eligible for legal aid and who could not afford the necessary legal fees (delivered via IHRC ltd)

Genocide Memorial Day - educating people about the causes of genocide and how to stop them, as well as remembering the victims (delivered via IHRC Ltd)

Hate crimes research - research on understanding trends in Islamophobia and racism in different parts of the world, causes and solutions (delivered via IHRC Ltd)

IHRC Advocacy - supporting individuals who have been discriminated against based on their race or religion (delivered via IHRC Ltd)

Prison packs - educational material to Muslim prisoners in the UK (delivered via IHRC Ltd)

Humanitarian support - for people in Nigeria , Yemen, Gaza, Lebanon and Bangladesh as well as support for Rohingya refugees.

Convivencia Project- to promote human rights, equality and diversity.

UJN Project - to promote human rights, equality and diversity through international projects.

In the setting of the Trust's objectives and planning its activities, the Trustees have sought to uphold the Charity Commission's guidance on public benefit.

The Trustees are satisfied that the Trust meets the public benefit requirement by the support of a wide range of charitable activities that are aligned with the objectives.

Reserve Policy

FINANCIAL REVIEW

Principal funding sources

The main sources of income during the year were from private donations. A small level of income is also derived from sale of goods. The income generated allows the aims and objectives of the Trust to be met.

Reserves policy

IHRC Trust expends all money received in the year it is received. IHRC Trust does not keep any reserves as our purpose is to support the projects our donors contribute to. Any excess funds are earmarked for a project (at the point of donation, by donor choosing to contribute towards a specific project). Delay in disbursement is due to administrative reasons, hence why it appears as a surplus.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The management of the Charity is the responsibility of the Trustees, who are elected under the terms of the Trust Deed.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1106120

Page 3

Islamic Human Rights Commission Trust

Trustees' Report for the Year Ended 30 June 2025

Principal address

202 Preston Road Wembley Middlesex HA9 8PA

Trustees

S S Rizvi Mrs J Hlaiyil R Kazim Z A Zahid Ali Jaffri

Independent Examiner

Murtaza Visram FCCA Preston Accountants Limited. Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE

Approved by order of the board of trustees on 29 October 2025 and signed on its behalf by:

R Kazim - Trustee

Page 4

Independent Examiner's Report to the Trustees of Islamic Human Rights Commission Trust

Independent examiner's report to the trustees of Islamic Human Rights Commission Trust

I report to the charity trustees on my examination of the accounts of Islamic Human Rights Commission Trust (the Trust) for the year ended 30 June 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Murtaza Visram FCCA The Association of Chartered Certified Accountants

Preston Accountants Limited. Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE

29 October 2025

Page 5

Islamic Human Rights Commission Trust

Statement of Financial Activities for the Year Ended 30 June 2025

30.6.25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
606,088
Other trading activities
3
36,166
Total
642,254
EXPENDITURE ON
Raising funds
Other trading activities
4
36,646
36,646
Charitable activities
5
Cost of charitable activities
586,301
Total
622,947
NET INCOME/(EXPENDITURE)
19,307
RECONCILIATION OF FUNDS
Total funds brought forward
234,161
TOTAL FUNDS CARRIED FORWARD
253,468
30.6.24
Total
funds
£
505,945
55,306
561,251
35,435
35,435
526,968
562,403
(1,152)
235,313
234,161

The notes form part of these financial statements

Page 6

Islamic Human Rights Commission Trust

Statement of Financial Position 30 June 2025

30.6.25
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
11
118,299
CURRENT ASSETS
Stocks
12
45,878
Prepayments and accrued income
22,824
Cash at bank
116,019
184,721
CREDITORS
Amounts falling due within one year
13
(16,016)
NET CURRENT ASSETS
168,705
TOTAL ASSETS LESS CURRENT
LIABILITIES
287,004
CREDITORS
Amounts falling due after more than one year
14
(33,536)
NET ASSETS
253,468
FUNDS
16
Unrestricted funds
253,468
TOTAL FUNDS
253,468
30.6.24
Total
funds
£
118,299
46,177
22,824
100,145
169,146
(14,096)
155,050
273,349
(39,188)
234,161
234,161
234,161

The financial statements were approved by the Board of Trustees and authorised for issue on 29 October 2025 and were signed on its behalf by:

R Kazim - Trustee

The notes form part of these financial statements

Page 7

Islamic Human Rights Commission Trust

Statement of Cash Flows

for the Year Ended 30 June 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from financing activities
Loan repayments in year
Loan interest
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
30.6.25
£
22,492
(966)
21,526
(6,618)
966
(5,652)
15,874
100,145
116,019
30.6.24
£
(40,179)
(1,061)
(41,240)
(6,618)
1,061
(5,557)
(46,797)
146,942
100,145

The notes form part of these financial statements

Page 8

Islamic Human Rights Commission Trust

Notes to the Statement of Cash Flows for the Year Ended 30 June 2025

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
30.6.25 30.6.24
£ £
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 19,307 (1,152)
Adjustments for:
Interest paid 966 1,061
Other Item - (1)
Decrease/(increase) in stocks 299 (19,207)
Increase in debtors - (22,800)
Increase in creditors 1,920 1,920
Net cash provided by/(used in) operations 22,492 (40,179)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.7.24
Cash flow
At 30.6.25
£
£
£
Cash at bank 100,145
15,874
116,019
100,145
15,874
116,019
Debt
Debts falling due after 1 year (39,188)
5,652
(33,536)
(39,188)
5,652
(33,536)
Total 60,957
21,526
82,483

The notes form part of these financial statements

Page 9

Islamic Human Rights Commission Trust

Notes to the Financial Statements

for the Year Ended 30 June 2025

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 10

Islamic Human Rights Commission Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

2. DONATIONS AND LEGACIES

Donations
HMRC Gift Aid (Refund)
3.
OTHER TRADING ACTIVITIES
Shop income
4.
OTHER TRADING ACTIVITIES
Opening stock
Purchases
Closing stock
5.
CHARITABLE ACTIVITIES COSTS
Cost of charitable activities
6.
GRANTS PAYABLE
Cost of charitable activities
Grant
funding of
activities
(see note
6)
£
519,231
30.6.25
£
499,630
106,458
606,088
30.6.25
£
36,166
30.6.25
£
46,177
36,347
(45,878)
36,646
Support
costs (see
note 7)
£
67,070
30.6.25
£
519,231
30.6.24
£
413,362
92,583
505,945
30.6.24
£
55,306
30.6.24
£
26,970
54,642
(46,177)
35,435
Totals
£
586,301
30.6.24
£
474,321
During the year ended 30th June 2025 IHRC (Charity) made monetary grants totalling £481,431 (£452,721 June During the year ended 30th June 2025 IHRC (Charity) made monetary grants totalling £481,431 (£452,721 June
2024) to IHRC Ltd for various charitable projects undertaken on behalf of the Charity.
Notes to Accounts
Analysis of Grants Grants to IHRC Ltd
Yemen Appeal £25933
Rohingya Appeal £6,400
Lebanon Appeal £15,000
Gaza Appeal £50,350
Qurbani Appeal £29,260
Nigeria Appeal £29,488
Research £75,000
Convivencia project £45,000
Prisoner project £20,000
Advocacy/Case work project £75,000
UJN project £45,000
Genocide Memorial Day £45,000
Pro Bono £20,000
Total £481,431

continued...

Page 11

Islamic Human Rights Commission Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

6. GRANTS PAYABLE - continued

Grants to Yemen and Gaza include the following activities: Provide food baskets and clean water provide medical supplies Financial support to the poor, aged and the needy provide iftar and hot meals during the holy month of Ramadhan Help with medical and educational centres

7. SUPPORT COSTS

SUPPORT COSTS
Governance
Management Finance Other 2 costs Totals
£ £ £ £ £
Cost of charitable activities 58,193 4,037 2,920 1,920 67,070

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

9. STAFF COSTS

The average number of employees during the year was nil (2023 - Nil).

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Unrestricted
fund
£
505,945
55,306
Total 561,251
EXPENDITURE ON
Raising funds
Other trading activities
35,435
Charitable activities
Cost of charitable activities
35,435
526,968
Total 562,403
NET INCOME/(EXPENDITURE) (1,152)
RECONCILIATION OF FUNDS
Total funds brought forward 235,313

continued...

Page 12

Islamic Human Rights Commission Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD 234,161
11. TANGIBLE FIXED ASSETS
COST Freehold
property
£
At 1 July 2024 and 30 June 2025 118,299
NET BOOK VALUE
At 30 June 2025 118,299
At 30 June 2024 118,299
12. STOCKS
Finished goods 30.6.25
£
45,878
30.6.24
£
46,177
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors 30.6.25
£
16,016
30.6.24
£
14,096
14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 15) 30.6.25
£
33,536
30.6.24
£
39,188
15. LOANS
An analysis of the maturity of loans is given below:
Amounts falling due between two and five years: 30.6.25
£
30.6.24
£
Bank loans - 2-5 years 33,536 39,188

continued...

Page 13

Islamic Human Rights Commission Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

16. MOVEMENT IN FUNDS

At 1.7.24
£
Unrestricted funds
General fund
234,161
TOTAL FUNDS
234,161
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
642,254
TOTAL FUNDS
642,254
Comparatives for movement in funds
At 1.7.23
£
Unrestricted funds
General fund
235,313
TOTAL FUNDS
235,313
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
561,251
TOTAL FUNDS
561,251
Net
movement
At
in funds
30.6.25
£
£
19,307
253,468
19,307
253,468
Resources
Movement
expended
in funds
£
£
(622,947)
19,307
(622,947)
19,307
Net
movement
At
in funds
30.6.24
£
£
(1,152)
234,161
(1,152)
234,161
Resources
Movement
expended
in funds
£
£
(562,403)
(1,152)
(562,403)
(1,152)

continued...

Page 14

Islamic Human Rights Commission Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.23 in funds 30.6.25
£ £ £
Unrestricted funds
General fund 235,313 18,155 253,468
TOTAL FUNDS 235,313 18,155 253,468
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 1,203,505 (1,185,350) 18,155
TOTAL FUNDS 1,203,505 (1,185,350) 18,155

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

17. RELATED PARTY DISCLOSURES

The company made specific grants for charitable projects amounting to £481,431 and also made payment of £37,800 for running the bookshop.

In addition, the companies accountancy fees was paid by Ltd. The balance of £16,016 is disclosed in this financial statements.

Page 15

Islamic Human Rights Commission Trust

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

Detailed Statement of Financial Activities
for the Year Ended 30 June 2025
30.6.25 30.6.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 499,630 413,362
HMRC Gift Aid (Refund) 106,458 92,583
Other trading activities 606,088 505,945
Shop income 36,166 55,306
Total incoming resources 642,254 561,251
EXPENDITURE
Other trading activities
Opening stock 46,177 26,970
Purchases 36,347 54,642
Closing stock (45,878) (46,177)
Charitable activities 36,646 35,435
Grants to IHRC Ltd 519,231 474,321
Support costs
Management
Light and heat 6,333 10,495
Rent and rates 51,860 36,366
Finance 58,193 46,861
Bank charges 3,071 2,805
Interest payable 966 1,061
Other 2 4,037 3,866
Computer and IT 2,920 -
Governance costs
Accountancy 1,680 1,680
Book keeping fees 240 240
1,920 1,920
Total resources expended 622,947 562,403
Net income/(expenditure) 19,307 (1,152)

This page does not form part of the statutory financial statements

Page 16

Islamic Human Rights Commission Trust

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Trustees' Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Statement of Cash Flows 8
Notes to the Statement of Cash Flows 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16