Registered Charity Number 1114714 The Shah Jalal Islamic Foundation Report and Accounts For The Year Ended 31 March 2025
The Shah Jalal Islamic Foundation Report and accounts Contents Page Trustee's report Independent examiner's report on the accounts Statement of Financial Activities Balance sheet Notes to the accounts
The Shah Jalal Islamic Foundation Report and accounts Trustees Report for the year ended 31 March 2025 Reference and administration details Charity name Registered charity number Principal address The Shah Jalal Islamic Foundation 1114714 25 Carshalton Road Sutton Surrey SMI 4LF Mana chari trust5 N Islam S A Ahmed M A Sayestha S Islam M Uddin S Akther S Miah A Sahid N Miah Z Ahmed MBEsak G K Chowdhury B Miah Chairman Vice Chairman General Secretary Joint Secretary Treasurer Assistant Treasurer Executive Committee member Executive Committee member Executive Committee member Executive Committee member Executive Committee member Executive Committee member Executive Committee member ustodian chari tru N Islam M A Sayestha M Uddin Chairman General Secretary Treasurer The custodian charity trustees hold the freehold property on behalf of the Charity. structurei governance and management Type of governing document How the Charity is constituted Trustee selection methods Constitution adopted 5 October 2003 Association Elected by membership at the Annual General Meeting
The Shah Jalal Islamic Foundation Report and accounts Trustees Report for the year ended 31 March 2025 Objectives and activities Summa of the ob.ects of the Chari set out in its overnin document The Foundation's objects are to promote and estsblish Islam, particularly for the benefit of the Muslim community in the London Borough of Sutton and the areas of Banstead, Kingswood, Epsom and Ewell in Surrey. In carrying out their review of our objectives, the trust*5 have considered the Charity Commission's general guidance on public benefit and in particular, its supplementary public guidantr on the advanrnent of religion for the public benefit. The trustees consider that the following activities would provide benefit to those who worship at our mosque and the wider Muslim and non-muslim communities. Summa of the main attivities undertaken for the ublic benefit in relation to these ob'etts The Foundation carried out its objetts by the following means:_ (a) Jam'aath, namelyi Islamic congregations for Da'wah activities and Ta'alim, formal and informal prayers, discussions and other religious and social activities. (b) Ta'alim, namely teaching the Holy Qur'an and the Sunnah and the Islamic laws, its requirements and prohibitions and educating people in the Islamic ways of life, society, family, its doctrines and practices and the tolerance of and interaction with different faiths and beliefs. (c) Da'wah activities, namely, the propagation of Islam and its meaning and the message in the UK and worldwide. (d) Providing and maintaining a mosque and madrasah (educational institution). (e) Establishing an Islamic library. (Q To help the poor and needy and establish the Islamic ways of Charity in the UK and throughout the world. Achievements and performance The Foundation continued its Jam'aath and Ta'alim attivities in the local Muslim communities. In particular, the main achievements of the Charity during the year continued to be congregational prayers. During the week, we had about hundred and fifty people attending Friday and Eid prayers. The Charity commenced construction of the extension to and refurbishment of the masjid and total costs of £443,389 were incurred at year end with capital commitments of £294,611 that are expetted to be paid in stages over the next year.
The Shah Jalal Islamic Foundation Report and accounts Trustees Report for the year ended 31 March 2025 Financial Review and Going Concern The surplus of income over expenditure for the year rose to £237,849 (2024: £95,495) due to a substantial rise in donations to £274,102 (2024: £163,605) and a fall in expenditure to £36,253 (2024. £68,110). Net assets at year-end increased to £1,231,552 (2024: £993,703) due mainly to a rise in Tangible assets to £949,035 (2024: £505,646) offset by a fall in Cash at bank and in hand to £280,018 (2024: £480,343). The Foundation does not have a policy on reserves. The campaign for donations to fund the extension to and refurbishment of the masjid to accommodate the increasing number of worshippers attending the masjid, especially for the Friday and Eid prayers, continued throughout the year in tandem with the commencement of works. Declaration The trustees declare that they have approved the trustees, Report alx)ve. Signed on behalf of the Charity's trustees Signature(s) Full name(s) Mohammed Ali Sayestha Nurul Islam Position General Secretary Chairman Date 11 auNn ¢0
The Shah Jalal Islamic Foundation Report and accounts Independent Examiner's Report on the accounts for the year ended 31 March 2025 I report to the trustees on my examination of the accounts of the above Charity {"the Trust") for the year ended 31 March 2025, Set out on pages 7 to 15. Responsibilities and Basis of the Report As the Charity's tnistees, 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 Charities 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, which gives me cause to believe that in any material respect: The accounting records were not kept in accordance with section 130 of the Charities Act; or The accounts did not accord with the accounting records; or The accounts did 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 to enable a proper understanding of the accounts to be reached. Signed: Date: I I gvt4E tot S A Rahman Member of Institute of Chartered Accountants in England and Wales and Chartered Institute of Taxation 23 Holland Avenue Cheam, Sutton Surrey SM2 6HW
The Shah Jalal Islamic Foundation Report and accounts Statement of Financial Activities for the year ended 31 March 2025 Incoming resources Unrestricted funds Total this year Total last year In min Income and endowments from.. Donations and legacies 274, 102 274,102 163,605 Total 274 102 274 102 Note 4 ndItU on.. Charitsble activities 36,253 36,253 68,110 Total Net income 237,849 237,849 95,495 Net movement in funds 237,849 237,849 95,495 Total funds brought forward 993.703 993,703 898,208 Total funds carried forward 1 231 552 1231552 993 703
The Shah Jalal Islamic Foundation Report and accounts Balance Sheet as at 31 March 2025 Unrestsirted fvnds Total thls yaar Totsl last year Flxed assets Tangible assets 949,035 949,035 505,646 Totsl fixed assets 949 035 Current Debtors io 3,437 3,437 7,565 Cash at the bank and in hand 12 281,018 281,018 480,843 Total current assets Creditors: amounts falling due within one year li 1,938 1,938 351 Net current assets S17 517 Net assets 552 1 231552 he Chari Unrestricted fiJnds 1,231,552 1,231,552 993,703 Totsl funds Signed by one or ty40 tnjstees on behalf of all the twstees Signature Name Date of approval Mohammed Ai Saytha Nurul Istam
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 l Basis of re ti 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless Othe1$e ststed in the relevant note(s) to these accounts. The accounts have been prepared in accordan with the Ststement of Recommended Practi. Accounting and RekK)rting by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. 1.2 Going concern There are no material uncertainties related to events or conditions that cast significant doubt on the Charity's ability to continue as a going concern. 1.3 Change of accounting policy The accounts present a true and fair view, and the accounting policies adopted are those ouljined in note 2. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the year. 1.5 Material prior year adjustments No material prior-year error has been identified in the year. 2 Accoun in Income ni f income These are included in the Statement of Financial Activities (SOFA) when: the Charity becomes entitled to the resources it is more likely than not that the trustees will receive the resources and the monetsry value can be measured with sufficient reliability. Grants and donati ns Grants and donations are only included in the &)FA when the general income recognition criteria are met. Tax reclaims on donations and Gift Aid received is included in income when there is a valid dedaration from the donor. Any Gift Aid amount recovered on a donation is considered part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have Specified otherwise.
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 2Ac in licies Expenditure and loa1•tieS Liabili nition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources. and the amount of the obligation can be measured with reasonable certainty. Governance costs Governan costs comprise all costs involving public accountability of the Charity and its Complian with regulation and good practice. Creditors The Charity has creditors, measured at settlement amounts less any trade discounts. Tan ible fixed assets for use the Chari These are capitalised if they can be used for more than one year and cost at least £500. They are valued at The depreciation rates and methods used are disclosed in Note 9.2. btors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received. An is of inco This Unrestricted funds Last year Totsl funds. Total Donations and gifts 274, 102 274,102 163,605 Donations and le9acies 274 102 274 102 Total Income 274 102 274 102 All income in the last year was unrestricted. io
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 4 Anal sis of ex nditure This ear Unrestricted funds Last Total Unrestrirted funds Funds ear Total funds Accountan 793 793 568 Bank charges 323 323 275 275 Cleaning 726 726 963 963 Depreciation Insurance I,ioi I,ioi 1,058 1,058 Internet 331 331 485 485 Legal and professional 10,507 10,507 Light and heat 3,081 3,081 7,295 7,295 Payment card processing fees 2,696 2,696 15,339 15,339 Rates 715 715 674 674 Wages 26,487 26,487 30,706 30,706 Water rates 240 240 Total expenditure on charitable activities 36,253 36,253 68,110 68,110 Total expenditure 36 253 36 253 li
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 nditu 5.1 Fees for the examination ounts Th•s year Last year Independent examiner's fees 500 Other fees paid to the independent exarniner 193 This year Last year Salaries and wages 26,079 30,175 Pension costs (defined contribution schefne) 531 Total staff costs No employees received employee benefits (excluding employer pension costs) in the year of more than £60,000. in This year Last year Charitable activities This year Last year Amount of contributions recognised in the SOFA as an expense 408 531 12
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 8 Transactions with trustees and related rties 8. 1 Trustee remuneration and benefits This year and last, none of the trustees has been paid any remuneration or received any other benefits from employment with their Charity or a related entity. 8.2 Trustees, ex nses No trustee expenses have been incuThed. 8.3 Transactions with related arties There have been no related party transactions in this year and the prior year. 9Tan ible fixed assets 9. 1 Cost or valuation Freehold land and buildings Freehold under construction Plan¢ machinery and motor vehicles Total Balan brought forward 505.646 11,792 517,438 Addition 443,389 443.389 Balance carried fonNard 505,646 443,389 11,792 960,827 9.2 De reciation or im airments Straight-line baS 200kn rate Balance brought forward 11,792 11,792 Balance carried forward 11,792 11,792 Ne Brought forward Carried forward 13
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 Amounts fallin due within one This year Last year Trade debtors 2,699 6,882 Prepayments 738 it 11.1 Anal Amounts fallin due wlthin one This year ear Last year Trade creditors 678 104 Taxation and Social Security 1,260 247 1,938 351 Thls year Last year Cash at the bank and on hand 281,018 480,843 Total 281,018 480,843 14
The Shah Jalal Islamic Foundation Report and accounts Notes to the accounts for the year ended 31 March 2025 13Ca ital commitm This year Last year Contract for future capital expenditure not provided in the financial statements - Freehold under construction 294,611 Total 294,611 15