Charity No: 1106770
R.H. EDUCATIONAL AND WELFARE TRUST
Annual Report and Accounts For the Year Ending 31 August 2025
R.H. EDUCATIONAL AND WELFARE TRUST
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6-10 |
R.H. EDUCATIONAL AND WELFARE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charity Number: 1106770
Trustees:
Hafiz Mohammad Farooq Shah
Principal Office:
Qamarul Islam Mosque 168-170 Fosbrooke Road B10 9JP
Independent examiners:
Alpha Accountants 90 Stechford Lane Birmingham B8 2AN
1
R H Educational & Welfare Trust
Charity Number 1106770 Trustees Annual Report
Registered Charity Number: 1106770
The trustees present their report with the financial statements of the charity .
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in March 2005.
Structure, governance, and management
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk Management
The trustees have a duty to identify and review the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The charity is controlled by its governing documents, a deed of trust and constitutes an unincorporated charity.
Objectives, activities and achievements
To advance the Islamic Religion in accordance with the teachings of The Holy Qu'ran and the Prophet Muhammad (peace be upon him and his family).
To promote the health, welfare, education, and training of people of all ages living in the United Kingdom, but principally in the West Midlands
To Further the welfare of underprivileged and disadvantaged people living anywhere in the world. To Promote the welfare of the Poor and Needy
The main service that the charity offers is the management of Qamarul Islam Mosque in Small Heath, Birmingham.
Qamarul Islam Mosque Serves a Neighbourhood with one of the highest percentages of Muslim Residents in England. Having a local place of worship is very important to them.
The Mosque is also popular with people who come from much further afield to join in the Friday Prayers and Other religious festivals and celebrations. As is common, the mosque also provides Islamic education to the local people.
The Mosque is mainly funded through the donations received from worshippers and those attending the educational sessions offered by the mosque.
Hafiz mohammad farooq shah
2
Hafiz Mohammad Farooq Shah
R.H. EDUCATIONAL AND WELFARE TRUST
Independent Examiner's Report to the Trustees of R.H. Educational and Welfare Trust
I report to the trustees on my examination of the accounts of the R.H. Educational Registered Charity Number: 1106770
Respective responsibilities of trustees and examiner
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 2011 Act and in carrying out my examination.
I have followed all the 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.
Amjad H Rayaz
Amjad Hussain Rayaz FCCA Alpha Chartered Certified Accountants 90 Stechford Lane Birmingham B8 2AN
3
R.H. EDUCATIONAL AND WELFARE TRUST
Statement of Financial Activities For the period ending 31 August 2025
| Registered Charity Number: 1106770 Unrestricted Restricted Notes funds funds Incoming resources £ Incoming resources from generating funds Donations 2 60496 Other Income Total incoming reseources 60496 0 Resources expended Charities activities 4 36104 0 Governance activities 5 4431 Total resources expended 40535 0 Movement in total funds for the year - Net income/(expenditure) for the year 19961 0 Total funds at 1 September 2023 442862 0 Total funds at 31 August 2024 3 462823 0 |
Total 2025 £ 60496 0 60496 36104 4431 40535 19961 442862 462823 |
2024 £ 68649 |
|---|---|---|
| 68649 | ||
| 49713 1080 |
||
| 50793 | ||
| 17856 425006 |
||
| 442862 |
The supporting notes on pages 7 to 11 form an integral part of these financial statements.
4
R.H. EDUCATIONAL AND WELFARE TRUST
| BALANCE SHEET AS AT 31 August 2024 Registered Charity Number: 1106770 Notes Fixed assets Tangible assets 7 Current assets Debtor Cash at bank and in hand Credtors: amounts falling due within one year 8 Net current assets Net assets Restricted/Restricted Income fund Restricted/Unrestricted income fund 9 |
2024 2024 2024 2024 £ £ £ £ 369563 369563 0 0 97017 86642 97017 86642 3756 13343 93260 73299 462823 442862 462823 442862 462823 442862 |
2024 2024 2024 2024 £ £ £ £ 369563 369563 0 0 97017 86642 97017 86642 3756 13343 93260 73299 462823 442862 462823 442862 462823 442862 |
|---|---|---|
| 97017 | ||
| 442862 | ||
| 442862 | ||
| 442862 |
The Financial statements were approved by the trustees and signed on their behalf, by
Hafiz mohammad farooq shah
Hafiz Mohammad Farooq Shah
5
R.H. EDUCATIONAL AND WELFARE TRUST
Notes to financial statements for the year ended 31 August 2025.
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year, and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 2011.
1.2.Fund Accounting
General funds are unrestricted funds which are available for use at the discetion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
1.3. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
1.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
6
R.H. EDUCATIONAL AND WELFARE TRUST
1. Accounting policies (continued)
1.5. Tangible fixed assets and depreciation
Registered Charity Number: 1106770
provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment - 20% straight line
1.6. Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the statement of financial activities.
2. Voluntary income
| Unrestricted funds £ Donations 60496 68649 |
Restricted UnrestrictedRestricted funds 2025 funds funds 2024 Total Total £ £ £ 0 60496 68649 0 68649 0 0 0 |
|---|---|
| 0 68649 68649 0 68649 |
3. Activities in furtherence of the charity's objects
| Unrestricted | Restricted | ||
|---|---|---|---|
| funds | funds | 2025 | 2024 |
| Total | Total | ||
| £ | £ | £ | £ |
| 462823 | 0 | 462823 | 442861 |
7
R.H. EDUCATIONAL AND WELFARE TRUST
4. Cost of generating voluntary income
| Unrestricted funds Cost of charitable activities 0 Wages and salaries 23559 Insurance 1479 Repairs 4284 Premise costs 5484 Printing. Postage, Stationery and office 488 Staff Expenses 810 Travel Expense 0 36104 5. Governance costs funds Accountancy 4396 Legal/professional 0 Bank/Credit card charges 35 4431 6. Employees 2024 £ Employment costs Wages and Salaries 23559 |
Restricted funds 0 0 0 0 0 0 0 0 0 |
2025 0 23559 1479 4284 5484 488 810 0 36104 2025 4396 0 35 4431 2024 £ 27956 |
2024 Total 0 27956 1622 6200 7923 2371 3640 0 |
|---|---|---|---|
| 49713 | |||
| 2024 Total 1080 0 0 |
|||
| 1080 | |||
No employee received emoluments of more than £60,000 (2025 : None).
Number of employees
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Mosque | 6 | 6 |
8
R.H. EDUCATIONAL AND WELFARE TRUST
| 7. Tangible fixed assets Premises Cost Registered Charity Number: 1106770 At 1 September 2024 369563 Additions Disposals 0 As at 31 August 2025 369563 Depreciation At 1 September 2024 0 Charge for the year 0 Disposals 0 As at 31 August 2025 Net Book Value As at 31 August 2025 369563 |
Fixtures And Fittings £ 85161 0 0 85161 85161 0 0 85161 0 |
Total £ 454724 0 0 |
|---|---|---|
| 454724 | ||
| 85161 0 0 |
||
| 85161 | ||
| 369563 |
8. Creditors
Amounts falling due within one year
| Trade Creditors PAYE Liability Other creditors |
2025 2024 £ £ 2880 1800 0 0 876 11543 3756 13342 |
|---|---|
9
R.H. EDUCATIONAL AND WELFARE TRUST
| 9. Funds Registered Charity Number: 1106770 At 1 September £ Unrestricted funds 442862 Restricted Fund 0 Total 442862 |
Incoming forward £ 60496 0 60496 |
Resources Expended £ 40535 0 40535 |
Carried Forward £ 462823 0 |
|---|---|---|---|
| 462823 |
10