REGisfKRED CHARITY NUMBER: 1112379
rden Islarnic C Con for ofthe Financ 31 Jul 2025 Referenee and Administrative D¢tai1s Report of the Truste¢5 rydependent ExamiDert Rep)rt 2 ty 3 Statemcni of Financial Activitie5 Balance Sheet Notes to the Financi Stst¢ments 7 to 11 D¢tailed Statement of Financi Activitie5 12 w 13
MOY ce and Admi Detsils Y arE[ed3] J 1 202 TRUSTEES H A A2iz (Chaimian) M A L>)sani Taslima Aziz i>ada Fornida Harcon Aziz Maknmed PRINCIPAL ADDRE&S 116 knad Morden Surrcy SM4 SAX RKCISTERED CHARITY NUMBER I I 12379 INDEPENDENT EXAMINER Girnch & Mannan Ltd Chartered Certified A¢¢01# l Mychell HO Pit)coll Road Wimbledon ixjndon SW192KN
Morden Isl ortofiheT or the Year Ended The irusl¢¢s pre5enttheirreponwith the financi $wem¢ntsofthe charity fortheyearended 31 July 2025. ThetTUStees haveadopted the provision5 of Accouniing and Rewrtirtg by Charities.. StatrTnentof Recommended Practice applicabl¢ to ch8ritiespr¢waring their accounts in accordance with the FRnancial Rep)rtin8 Standard applicable in the UK and Republic of Ireland (FRS 102) {effeciive I January 2019). OWEcfivES AND AcfiviTIES Objeetfve$ and im$ The objectives ofthe charity as set otsl in its gov¢rnin8 thxument are as follows. l. 'I'he advancement ofcducalion among thilthen and young people from Muslim communiii¢s in the Lknndon BorouBh of Merton and surrounding areas by thc provision of fa¢iliti¢s for suppkmentsry and additional tuition. 2."llJe advancement of thc 151amic faith by sh exclsively chari¥ble meaThs thE tru5tccs shall from tirne to time detern]in¢. e trustees Thiew the aims and objectiYe5 ty ensure that they in line with the publi¢ rit of the communty. In conduc¢iroJ Ihis review. the tnISS have considered Charity CommissiCffl genernl guidthce on public ben¢fiL Signifjcgnt #etlvltles ID addition to the provision ofdaily praycr and congregaiion lacilitkes. the Charity is C()iinying to provide social w¢lfare through a rood bank operdtiv¢ under Morden Islamic Centse with the SUPFrf)rt of Merton Council for th¢ most vulnerabl¢ membets of the communily. ACIIIEVEMENT AND PF.RFORMANCE Charitable #ctivilies Throughoul th¢ year the charity mainlained the eenire to achi¢ve its objectives and the TTu51¢¢5 ¥rt satisfied with the overnll perfomiance of the charity. I'he charity provided prayin& ¢durational and rtcrealionai fxilities the I1 mmUnity and also helped various registered chariiies in the United Kingdom and Worldwidc wtth to #Chieve its objectives. The charity coniinued to support thc community through pmvision of fcK)d parcels for the neediest families. The charitable kitchen services for the IKbmeless and needy were OTganizcd on regular b15. Coffee mornings for Ladi¢s of Merton was arranged by the chariiy every MoDday morning to provide spe for Iwlies com¢ togeth¢r and di5cusssocial and Current iS5UC5 that they are facin Mothcr ddler group ses5ion5 were arrnnged every Thursday for children between thc ages of O 10 5. This included reading )rner d baby corner for moth¢rs and children. Moral and SpiribAI supw)rts provided members of the community by Imams. Thc charity also arranged speci81 s¢rninar5 foryouth 8encral public duringth¢y¢arre8ularly. Arrang¢mentsforTarnveehPrnyers and lfiar were mad¢ durin8 the holy month ofRamwJan. These achicYLThcnts are always backed by geneu5 I&)notxCeI1et team and volutrteers who help thechariry throug11 the year. Pa8e 2
enl Re Ye FINANCIAL REVIEW PTlnclpAI fundlDg sourtej Th¢ priThcipal source of funding 15 through volunwy donatbjns hom dor within th¢ local eommunity. The th)ntions have rise back to th¢ir nonnal expected amounts. However. the Lx)nlinued th Secu furtlxr donions for the ¢h8rity through appeals during Ramadan and a5 rtguired on a5 and when bls. Reservu pollcy 'lThe Irusiees regularly review the rtserves of the ¢harity. The policy i5 to hold enough reserves meei thre¢ to fourmonths operating Costs. The reserve funds do not include fixed assets or other thn8ible assets the finarKiJl position of the charity appears be steady ond s¢ciir¢. ev'RUCTURE, GOVERNANCE AND MANAGEMENT overnlng do¢umtnt The charity is coniroll¢d by its 8overnin8 thwn¢nL J deed of trv5t fonslitirtcs Wiirtornld charity. Mord¢n Islamic eenirc is a chATiiable tru51 regItTed with thwities eommission on 02 December 2005 under charity r¢gi51rnlion numbef 1112379. 11 is Bowerncd by a deed of tW5t d8tcd 15th July 20Q5 amended by yjpplementhl deed datsd 13th Novernb¢r 21KI5. OrgiDiiailon#l Structure 'lThe board of iN51¢es overstt ihe runnin8 of the ¢haTity on a day io day b¥is. All operniional decisions •re mT•Je at board medln8S which arc held frequenily throughoyi Ihe year. The tru5*es of the chArity do not receiv¢ •ny remuneraiion or financial benefit for Ihcir seTvi¢e$. Approv¢d by order ofthe board of trystees on IP June 2026 $i8Md on its bthr by.. H A Aziz- Truste
Indc ¢ndL'ni Lxaminerfs Rc lorden l%lamiL CLnire )rt lo IhL Trusiees of Indcpendeni exminer'S rcpurf io ihe trustees of Ilorden Islarnic Centre I rLpuri lu the charity Iruslees on examination of ih¢ aLcourhts of ,Mordcn Islami¢ Centre (the Trusi} for the year ¢ndcd 31 Juls. ?0?5. Re¥ponsibÉlities and b#sis of report 115 the chJriiK IfusiLYS of the l-ru5¢ you are resTK>nsible for ihe prepardlion ofihe accounts in accordaTKe wilh ihe requireTh¢nts of the Charilies A¢t ?0 I I I'ihe Aci'l. rcport in rL'spL'¥i of mi. cxaii)irbaiion of th¢ Tnjsi's accounts raTtied oui nder seciiorb 14) of the Aet and in ¢arrvin8 Out my cxaminaii(In I hak¥ follo%ied all applicablc DITL'Liions given b). th¢ Charii). CoÈnmission utMJer se¢iion 145{5llbl of the Act. IndL'pendent examiner's slid iement SIiiLL' !'i)ur cliariij's gr055 jlll()tnL L'XLLcdcd £?50.(0 your examiner musi be a Thetpbei ora lisicd body. I can confimi ihai l am qualified to undcnakc the c.¥aminalion b¢Lase l am a regi51¢red member of ACCA which is one of the listed bodies. I have complLILd mv exaininaiion. I confirni thai no material matiers have ¢¢)me to rny attention in ¢onnection with the examination ,iving me cause io bclictrc ihai it] any material respLLI.' accounlingj r¢coTds ivcrc noi kcpl in T¢srI of the Trust &s required by se¢iion 130 of the Acl. or thc L2ccoun15 do noi J¢¢ord iyiih ihosc fccoTds- or Ihe accounis do not Lomply ii'iih ihc applicablc T¢quiiemenis concerning the form and conient of accounis sel out in the ChL2riiics IklLcL)unls and RLportsl RcoulalioTrs 1008 ()Iher Ihan an!. requirenieni thai the accounts gil'e a iruc and fair view vliiLh 1% not a Inaiicf con5idcrcd a5 P41rt oran indcpendeni examinatÉon. I hav¢ no conccrns and hal'e come across no oihcr malters in connection with the exatninalion io which attentstsn should be drawn in this TLpori in ordcr io cnablc a propcr UTr(l¢rsianding of ihc xcounis to bc rtrdchcd. /.ecshan [anna- FCCA JirdLh &. Ilannan l.td han¢TLd QLriilicd .4ccouDlartÈS I I,l}'chcll IIIiu%L', Pincoii Koad iniblcdo l.oiidon SII'19 ?NN - 25lo4ts¢ __ Page 4
Sial ror th¢ fFin ncial Adiyi r Endcd ie 31.7.25 Totsl 31.7.24 Tothl funds UDf¢5tri¢l¢d funds Restricted fund IIYCOME AND ENDOWMENTS FROM Donaiions and legacies Oiher Income- Sale ofFlai 306,041 399,709 105.114 411.155 399.709 530,839 Other activiiies Ineome from Flvlts 5,990 35.836 41,826 25,410 Totsl 783.744 140.950 924.694 628.699 LXPENDITURE ON ChiritAble aetjvltles Charitable Causes Dcv¢lopment Costs Evening School Gym Maini¢naD¢e 267,534 300,000 15.485 153.054 420,588 300.0(K> 106.617 474,397 91.132 87,672 5.369 Total 583,019 244.186 827.205 367.438 NET KNCOMEI{EXPENDITURE) 200.725 (103.236) 97.489 61.261 RECONCILIATION OF FUNDS Tolal funds brought forward 886,169 39.700 925,869 864.608 "I'r8n5fer Betwten Fund$ (Unrestrieted to Restricted) {97,949) 97.949 TOTAL FUNDS CARRIED FORWARD 34.413 1023 358 925 869 The no1¢5 forni pan of these finoncial stattments Page S
ordcn 151 Ilalanc 31.7.25 Total fuThJs 31.724 fund funds FIXED ASSETS Tangible assets 594.033 594.033 597.615 CURRENT ASSEIS Debtors Cash at bank 243.582 481 243J82 515614 537.481 724.783 34,413 759.196 629.143 CREDITORS mounts fa]lin8 due within one year (37.871) (37.871) (8.889) Nr CURRENT AssErs 686.912 620 TufAL ASSETS LESS CURRENT LIABILITIES 1280.945 34.413 lJ15J58 1217.869 CRLDITORS Amount$ falling due rnrE than one year (292.(W) [292.C) (292.000) NEI" ASSETS 1023 358 FUNDS UThrestricied funds.. Gcneral Funds Restricted fijnds: Sadki Zakat & S] Funds 988.945 886.169 "roTAL FUNDS 023 358 The financi315t*ments were awymved by the Board of 4rKI autho for issue on IP JUK 2026 and w¢we signed on its behalf by.. HAA7iZ- Ce
Mord¢n ic Cen Noies to the F. e Year Ended I Stsiements UI 2025 ACCOUNTING POLICIES Bsis of prep8rithg the fln•nti&l sthttments The financial ststemcnts of charity, which is a publi¢ benefrt eniity under FRS 101 have t¢n prepared in accordance with the Charilies SORP{FRS 102)'A¢countingand Reporting by Ch3rtties'. St8tementof Reeommended Practice applicwble chariiies preparing iheiraccounts in ac¢ordat)¢e with the Financial ReiM)rtingStandard applicablc in the UK and Republic of Ireland (FRS 1021 leffeciive l January 20191.. Financial Reporting Swjdard 102 The Ftnancial ReportinB Standard applicable in ihe UK and Republic of Irelan and the Charilies Ad 2011. The financial statements have been prepwed under thc historical cost convention. Income All incoMe is reco8nised in the Stsi¢ment of Financial Adivities once the clwity ha5 ¢ntitlement to the fimd& it is probable that the InMe will be received, and th¢ amount cat) b¢ musured relbly. Expemdlture Liabilities are re¢ognised as ¢xpcndiiurt as s()n J5 thue is a legal or rxbnstructive obligalioD committing th¢ charity to thal expenditu Lt 1$ prnbable thai a transfer of ecoTh)mic benefits will be required in s¢¢tlernent and the amount of the obligaiio can be rneasured reliably. Expenditure is xcountcd for on an wua15 b&4is has be¢n cltssified under headings that aggregate all cost relaied the cate80ry. Where costs camiot be di]rdly altributed to particular heing& they have been All11¢d to activities on a basis nsistenI with the ys¢ of rtsources. TY4ngibl¢ fixed 95sel5 Dcpreciation is providcd at the followin8 annual ratrs in owthr to write off each 8&5et over its estima¢ed useful life. FIXre5 arbj fittings Compu¢¢r equiprneni 25% OD reducing balanc¢ 25% on cost The Charity is exempi from tax on tOunt of its eharithble x¢iviti¢s. Fund Aeeounting Unrestri¢wl fvnds can be used in accor with the charithble obje¢liv¢s at the dis¢rrfion ofthe ffiises. Restricted funds can only be used for pariicular Yesthcied puTrosts wiihin the objcets of the charity. Restric¢ions arise when specified by th¢ donor or when fynds sre rdistd for particular restriaed purw)sc5. Further explanion of the natswe and puwp)se of exh fuThJ is included in the notes to the statements. Penslon eosts and other post-retirethent l>en¢fits Thc charity operates a defined ¢ontrilwtion peDsiw schem& Contyilxrtus payabk ty the clwiiy5 prnsion sch¢m¢ we ¢har8ed to the Ststem¢ni of Financial Actiyiiies in the ptriod which they rela. Pase 7 ¢ontinued...
Morden Isl i the Financ Ended31 J ments- continued OTHER AcfiviTIES 31.725 31.7.24 Gym Membership Fee EveniShg School Contributions 6,160 'rRusfEES' REMuf4ERATION AND BENEF There were no tfU5tees' remunernion or other benef#s fy the year ended JI Jyty 2025 nor hr the yev ended 31 Juty 2024. There were no ¢w5tees' expenses paid for the year ended 31 Juty 2025 or for the year cnded 31 Juty 2024. srAFF COSTS The average monthly nurnbttof employees during the y¢ar was as follows: 31.725 31.724 Administralive Staff Imams Tcachers 14 10 18 14 No empb)ytts rec¢Éved ernoluments in exw of £60.1XKI. COMPARATIVES FOR THE STATEMEMT OF FINANCIAL A1VITIEs Total nts fund INCOME AND ENDOWMENTS FROM Donalions and legacies her Income- Sale of Flat 306.041 399.709 105.114 411.155 399.709 her aciivilics Income from Flats 35.836 41,826 Total 783.744 140,950 924,694 EXPEIYDITURE ON ChAritabl¢ #rtivities Charitable Cau5¢5 D¢velopmeni Costs Evening School 267.534 300.orJ) 15.485 153.054 420,588 3,000 106,617 91.132 Tot#1 583.019 244.186 827205 Pa8e 8 continued...
Morden I I ntre Noies to th ror thc Ye ial Stsiements- ed 31 Jul niin COMPARATIV FOR THE STATEME OF FINANCIAL A1vITIEs- tIlltIl Unrestricted Restricied Total funds NET INCOME 200.725 (103236) 97.489 RECONCILIATION OF FUNDS Totol fud$ brought forw*rd Trxnsfer Betwe¢D Funds (Unrestrided to Restrided) 886.169 (97,949) 39,700 97.949 925.869 TOTAL FUNDS CARRIED FORWARD 1023 358 TANGIBLE FIXED ASSETS LehOld Property Fredw)Id Property Cornputer equipment fitiin8S Tota15 cosr AI l Au8llSt 2024 Additions 492.(KM) 91291 7.461 654.055 Ai 31 July 2025 91 654 055 DEPRECIATION At l August 2024 Charge foryear 48.980 3.581 7,461 56,441 At 31 July 2025 DISPOSAL Ai 31 July 2025 NEf BOOKVALUE At 31 July 2025 91 10.743 At 31 July 2024 492.( 14.324 597 614 Pag¢ 9 eoniinugj...
Morden Islamic Ce otes Lo ihe Financ ents- continued h YearEnded31 J 1 202 DEBTORS 31.725 31.7.24 Amounts fallin8 due within one yw. Other DebrS Amount5 falling due after rnore than one year. Loan to staff Oth¢r Debto 533 581 537481 CREDITORS: AMOUNIS FALLING DUE wmiiN ONE YEAR 31.725 31.7.24 Taxaiion and swial security Other CreditOlS {2,1961 1203 MOVEMENT IN FUNDS Net mvemenl in funds At 31.7.25 Ai 1.8.24 Untts¢ri¢ted funds General Funds 886.169 102.776 988.945 Reslri¢t¢d funds Sadk& Zakai & SclKiol Funds 39.7(M) (5287) 34.413 TOTAL FUNDS Nei movement in fund& included in the alxwe are as follows: tncorning Movement in fuDd5 exp¢Dded UDrestricied fund¥ General Funds 783.744 (583.019) (97,949) 102.776 R¢strlcted funds Sadk< Zakai & S¢b)ol Funds 140.950 (244.186) 97.949 (5287) TOTAL Fuf4DS 24.694 827 P¢ 10 ¢on¢inued...
Islamic t the Financia or the Year En tatements- MOVEMENT IN FUNDS- e•nth1ed Cornpartives for movement ID fud$ Tnovetnetti At 31.7.24 At 1.8.23 Unrestrfeted fuDds Generdl Funds Restrl¢ted fuDds Sadk< Zakai & School FuThts 833,513 52,656 886,169 TOTAL FUNDS 61261 925.869 CompAraiivc nct mov¢m¢nt in fimds. included in the ai¥)Ye are as follows: Incoming R¢50urces Movetnenl in funds ¢rty•nsf¢N) Unrestrlct¢d funds General Funds Restricted fuhds Sadka. Zakat & School Funds 419,004 (384.866) 34.138 182 72 TOTAL FUNDS 628.699 590.883) io. RELATED PARTY DJSCIA)SURES There were w rclatd party trnnwtions carricd out durin8 the year ejthd 31 Jyly 2025. CREDITORS: AMOUNTS FALLINC DUE MORE THAN ONE YEAR 31.7.25 31.7.24 Othcr Crediiors 292.( 12. PROPERTY DEVELOPMENT A1VITy The ¢barity owns fre¢hold rights for 2 GTeen Latt, Worce5r P. Surrey. KT4 8AD 8nd undenwk the d¢vclopmeni of a rcsidcnlial propcny for le purposcs a5 part of its ¢lwitable acDvitie5. Coms directly aitribuiable io obLiinin8 planning permission for developm[ project managemenl coijstsiiction and development of ihe prOTrtY. including matcrials. contractor fee5 and prof¢ssional costs, totalled £3IX>.0. On ¢omplction. the property was sold for £399.709. No properties remained under developnwii ai the balan 5beet date. Pag¢ll
orden I Thtre Deiailed St¢M¢ orthey f Financial A 2025 31.725 31.7.24 IIYCOMK AND ENI)OWMENTS Donafions 8nd kg#eles Zakai Sadka & Fitrana L>)nat)n Donations Gift aid Othcr Ineome- Sa]e of Flat Other Income rriday Collection 105,114 243.661 I,445 180.531 51.496 399,709 380 108 810.864 530.839 •)ther a¢¢ivities Gym Mcmbership fee Evening School con1rib10r 6.160 41.826 25.410 Rents R¢f¢iYed Inme from Flats Total incoming rewwr¢ 924.694 628,699 XPLNDITURg ConstrnctlilD Costs Flai- Development Costs 300.0 hwriioble activities ilaff Wages and Teachers Costs Social security Rates and war Insuran¢¢ Light and heal Community Events Donation5 to Charities UnRestrieted Funds Lvcning S¢hool Gym Mainionancc Lin Mainlenance Clcaning R¢pairs & Mairhienance Carctakcr Wages Fire & Safety Donations to Charities Restrtcted Funds Sundry Carried forward 125.075 1.941 6.589 10.680 19.546 4,628 104,958 934 7.421 16.838 27,809 7.209 97.187 10 5,369 11,836 28.461 46,983 26,872 3,190 107,4SO 35 492.113 2.224 38.165 29,621 32.117 576 153.054 68 447J23 Page 12
Detailed for the Yea emeni of Fi l Jul 2025 31.7.25 31.7.24 Charitable *t¢ivltles Broughi forward runerdl ArraThgements l.-lals Managemeni Expense Charitablc Kiichen 447.323 491113 3.117 15.060 487,119 525.910 M8nwgtment Costs Wages Telephone Postage and stationery Sundries Computer Costs Profe55ion&l fees Card Tcm)inal Charges 25.853 726 1.695 263 334 4,984 29.174 2,301 39 346 .477 565 33.855 34.015 Finance Bank charges Fixtures and filting5 Computer equipmcnt 937 4,775 353 3.581 4.732 6.064 Governanee eosts Payroll fee5 Tolal resources expended 827 205 567 438 Net (expendItr¢m¢0e This pag¢ does noi fom? part of the s¢a¢u¢ory finaneial siatements Pa8e 13