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← Markaz Muaadh Ibn Jabal Islamic Centre

2025-03-31-accounts

MARKAZ MUAADH IBN JABAL ISLAMIC CENTRE REGISTERED CHARITY NUMBER: 1119843 (registered in England and Wales)

ANNUAL AND FINANCIAL REPORT 2025

(PERIOD 1[ST] APRIL 2024 – 31[ST] MARCH 2025)

1

CONTENTS

Page
Introduction 3
Trustees’ annual report for the period 4
Independent examiner’s report on the accounts 27
Annual accounts for the period 29

2

INTRODUCTION

This is the 2025 annual and financial report of the Markaz Muaadh Ibn Jabal Islamic Centre trustees. It is presented together with the trustees’ annual report for the period, independent examiner’s report on the accounts and the annual accounts for the period ended 31[st] March 2025.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section A Reference and administration details Reference and administration details
Period start date _From:_01/04/2024
Period end date To:
31/03/2025
Charity name Markaz Muaadh Ibn Jabal Islamic Centre
Registered charity number 1119843 (registered in England and Wales)
Charity's principal address 19 Spackmans Way, Slough, Berkshire, England, United
Kingdom, SL1 2SA
Charity trustees who manage Mr Mohsan Shiraz Malik (Secretary & Trustee)
the charity Mr Zahoor Yousaf (Trustee)
Dr Abu Sufian Jabbar (Trustee)
Bankers HSBC Bank PLC, 128 High Street, Slough, Berkshire,
England, United Kingdom, SL1 1JF
Metro Bank, 2-24 Farnham Road, Slough, Berkshire,
England, United Kingdom, SL1 3TA
Accountants Refer to Independent examiner’s report on the
accounts

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section B Structure, governance and management

Type of governing document

Trust deed (Constitution adopted 10 February 2006 as amended by special resolution dated 30 June 2007)

How the charity is constituted

Trust

Trustee selection methods

As explained in the governing document.

Additional governance details

Policies and Procedures

Policies and procedures adopted by the Charity for the induction and training of trustees include:

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

In addition to the above, the Charity has designed, documented, implemented and reviewed (quarterly) the following polices in order to ensure the Charity adheres and operates to a stringent governance and compliance framework:

Organisational Structure

The Trustees are responsible for the following:

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Principal Risks and Uncertainties (Risk Management Policy)

The trustees have considered the material risks facing the charity and have put in place mitigating controls to address these risks.

During the year 2024-2025, the trustees identified the following key risks and the measures to be taken to address the key identified risks:

Governance risks

Potential risk: The charity lacks direction, strategy and forward planning Potential impact: - the charity drifts with no clear objectives, priorities or plans - issues are addressed piecemeal with no strategic reference - needs of beneficiaries not fully addressed - financial management difficulties Steps to mitigate risk: - creation of a strategic plan which sets out the key aims, objectives and policies - creation of financial plans and budgets - close monitoring of financial and operational performance - regular feedback obtained from beneficiaries and funders Operational risks Potential risk: Service provision – customer satisfaction Potential impact: - beneficiary complaints - loss/reduction of donations Steps to mitigate risk : - agreement of quality control procedures - implementation of complaints procedures - benchmarking of services and implementation of complaints review procedures Financial risks Potential risk: Reserves policies Potential impact: - lack of funds or liquidity to respond to new needs or requirements - inability to meet commitments or planned objectives Steps to mitigate risk: - linkage of reserves policy to business plans, activities and identified financial and operating risk - regularly review reserves policy and reserve levels

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Environmental and external factors

Potential risk: Relationship with funders

Potential impact: - deterioration in relationship may impact on funding and support available

Steps to mitigate risk: - ensuring regular contact and briefings to donors - reporting fully on projects

Compliance risk (law and regulation)

Potential risk: Compliance with legislation and regulations appropriate to the activities, size and structure of the charity Potential impact: - fines and penalties from regulators - reputational risks Steps to mitigate risk: - identification of key legal and regulatory requirements - allocation of responsibility for key compliance procedures

Plans for the future

Markaz Muaadh Ibn Jabal has grown rapidly since its inception. Its future strategy is to ensure it continues and strengthens what it has achieved in the past (refer to achievements during the year section) and to ensure it effectively achieves its objectives.

8

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To advance the Islamic religion for the benefit of the public through the holding of prayer meetings, lectures, public celebration of the religious festivals, producing and/or distributing literature on Islaam to enlighten others about the Islamic religion.

The trustees review the aims, objectives and activities of the charity each year. This review looks at what the charity has achieved and the outcomes of its work in the reporting period.

The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remained focused on its stated purposes.

Summary of the main activities undertaken for the public benefit in relation to these objects

Advance the Islamic religion for the benefit of the public through:

Public Benefit Statement

The trustees have referred, reviewed and adhered to the guidance issued and contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives, and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. The Trustees have concluded that:

9

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Additional details of objectives and activities

Investment policy

Should the Charity decide to invest as a means of generating additional revenue, all investment decisions will be discussed amongst all Trustees.

All investments undertaken by the Charity will only be undertaken on the following conditions:

Contribution made by volunteers

The Charity recognises the contribution made by its volunteers and is appreciative of this.

Examples of contributions made by the Charity’s volunteers during the year include:

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section D Achievements and performance

Summary of the main achievements of the charity during the year

An exceptional, productive and beneficial year for the charity, summarised as per below:

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Community outreach programme

The charity continued to provide help in the community, including food parcels, legacy COVID-19 hardship fund, help in the community (shopping, medication collection).

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Continued success and wider distribution of publications

The charity published a number of publications over recent years and has seen continued success from the wider distribution of these publications. These were extensively distributed throughout the world and were very well received. Below are pictures of some of these publications:

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Increased social media activity and followers

The charity has increased its social media presence to promote the charity and its objectives. This has been positively received through the increase in number of followers with 34,000 followers on X.

X page

The charity also promotes itself and its objectives via Instagram (>11,700 followers), YouTube, SoundCloud, Mixlr and its website, providing free audio recordings and materials to benefit and educate.

This has been very well received, with the charity’s YouTube channel now having over 7,400 subscribers and over 240,000 views since its launch.

Furthermore, the charity’s SoundCloud page continues to reach a wider audience with audio recordings played over 100,000 times with over 12,000 followers.

Mixlr is a very popular channel whereby the charity broadcasts its lectures live on air, with over 5,000 followers and approximately 308,000 total listens.

Additionally, the charity’s website (www.markazmuaadh.com) is regularly updated with new material and continually monitored, with approximately 1.1 million visits to the website since its launch, increasing year on year.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

YouTube channel

SoundCloud channel

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Mixlr channel

Website traffic

Website

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Distribution of Zakaatul Fitr and Fidya

Zakaatul Fitr charity (obligatory charity during Ramadan) was distributed (£7,000 in total) in Morocco, where food was purchased and distributed to the poor according to the Islamic principles.

Fidya (compensation for those unable to fast, must pay to feed a poor person one meal for every fast missed) was distributed (£4,000 in total) in Morocco, where food was purchased and distributed to the poor according to the Islamic principles.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Eid events for the community

The Charity hosts the Eid events for the community twice a year, with more than 3,000 people from the local community and beyond attending. The Charity provides complimentary breakfast for the community after the Eid prayer, including a fun day for children – with children enjoying bouncy castles, ball sports and goodie bags. The community looks forward to the events and feedback has been consistently extremely positive. The below pictures are a sample of what the Charity hosts and provides for the community over the past few years.

» Markaz Mu'aadh @ == @MarkazMuaadh Follow) ; ; ; Ongoing 'Eid preparations, breakfast & more for our community @MarkazMuaadch, Slough, bringing joy & happiness to our young & elders during this blessed celebration. Allah bless & strengthen our communities upon the

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Congregation continuing to increase

The charity has seen a significant increase in the number of people attending its congregation, in particular during lectures held throughout the year, the five daily prayers, weekly Friday prayers, Ramadan prayers (Taraweeh) and Eid prayers during the year (with approximately over 3,000 people attending the Eid prayers).

Lectures delivered throughout the year

Lectures were held throughout the year on various topics which had a good attendance with people attending in person and online via the charity’s online live broadcasting media (Mixlr). A sample of the topics delivered at these lectures is detailed below.

----- Start of picture text -----
Threeh Sigiale
of Happiness
Explanation
je binby EanImam (atl dom.) ‘Abdulz
‘AbdulilahRead Lahmamiby Shaykh 40) 44>
Wednesday 12th February 2025,
after 'Isha Prayer (8pm)
Listen live via: http://mixir.com/markazmuaadh
>:SaideadyattlLeTiP BO moth) | ipinfo@markazmuaadh.comvehntaralstneitemckmans Way, Slou
COXe +44 (0) 1753 533376
----- End of picture text -----

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Regular weekly lessons

Regular lessons are given during the week covering topics related to the Islamic faith, these are usually brief lessons which continue to be positively received and well attended.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section E Financial review

Funds materially in deficit

There were no funds materially in deficit during 2024-2025.

Principal sources of funding

The principal source of funding is from individual donors from within the UK who generously donate to the charity and respond to appeals.

Further financial review

Please refer to the Annual accounts for the period with regards to the charity’s principal sources of funds/income and expenditure, in addition to how expenditure has supported the key objectives of the charity.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Income and Expenditure

Income

This year Markaz Muaadh Ibn Jabal generated income of £532,832; with 92% (£492,174) received from our donors and the balance of £40,658 coming primarily from income from other resources. The total income received in 2024-2025 was down 8% from the previous year, 2023-2024 (£579,072), primarily due to the one-off Masjid Appeal Fundraising event in 2023-2024.

- Income Summary (2024 2025)

----- Start of picture text -----
Donations - Masjid Other, 1%
Appeal, 2%
Donations - Jummuah, 6%
School fees, 7%
Donations - Zakaat, 52%
Donations - Sadaqah, 32%
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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Income Description Income
Received		 Percentage of total
income received
Donations - Zakaat £276,126.74 51.8%
Donations - Sadaqah £169,512.80 31.8%
School fees £35,100.00 6.6%
Donations - Jummuah £30,263.47 5.7%
Donations - Masjid Appeal £8,530.29 1.6%
BookshopSales - Books,Food & other £4,657.35 0.9%
Donations - Zakaatul Fitr £4,390.00 0.8%
Donations - Fidyah £2,867.50 0.5%
Loan repayment £900.00 0.2%
Donations - Orphans & Widows £483.57 0.1%
Total income received £532,831.72

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Expenditure

During the year Markaz Muaadh Ibn Jabal spent £352,954. This helped us to achieve our objectives and aims as a charity, with the primary expenditure during the year having been spent on Donations – Zakaat (£206,717). Expenditure this year was down against the previous year by 3%, having spent £362,401 during 2023-2024.

- Expenditure Summary (2024 2025)

----- Start of picture text -----
Other, 11%
Donations - Zakaatul
Fitr, 2%
Transfer to Masjid
Appeal account, 6%
Rent, 6%
Donations - Zakaat, 59%
Salaries, 16%
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23

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Expenditure Description Expenditure
spent		 Percentage of total
expenditure spent
Donations - Zakaat £206,717.00 59%
Salaries £57,107.14 16%
Rent £22,298.52 6%
Transfer to Masjid Appeal account £20,150.00 6%
Donations - Zakaatul Fitr £7,000.00 2%
CommunityFood Packs £6,761.79 2%
Utilities - Electricity,Gas & Water £5,640.52 2%
Printingcosts £4,350.00 1%
Storage Costs £4,190.00 1%
Donations - Fidyah £4,000.00 1%
BookshopPurchases £3,905.86 1%
Purchases for Eid Event £3,571.89 1%
HMRC PAYE/NIC £2,070.30 1%
Employer's and Public LiabilityAnnual Insurance £1,164.56 0.3%
Card reader transaction fees £1,077.24 0.3%
Utilities - Telephone & Internet £1,015.30 0.3%
Council Tax £676.49 0.2%
Maintenance and Repairs £375.37 0.1%
Bank Charges £253.74 0.1%
Payrollprocessingfee £240.00 0.1%
JustGiving platformprocessingfee £216.00 0.1%
Subscriptions £172.59 0.05%
Total expenditure spent £352,954.31

Donations – Zakaat distribution 2024-2025

Markaz Muaadh Ibn Jabal Islamic Centre distributed Zakaat totalling £206,717 in 2024-2025.

The distribution of Zakaat was in accordance with the charity’s Zakaat policy.

- Zakaat distribution Summary (2024 2025)

All Zakaat donations during 2024-2025 were distributed within the United Kingdom.

24

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Net Income/Spending

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£700,000
£600,000
£500,000
£400,000
£300,000
£200,000
£100,000
£0
2025 2024 2023 2022 2021
-£100,000
Income Spending Net Income/Spending
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Financial year end (31-
March)		 Income Spending Net
Income/Spending
2025 £532,832 £352,954 £179,878
2024 £579,072 £362,401 £216,672
2023 £426,138 £411,198 £14,940
2022 £282,872 £342,354 -£59,482
2021 £290,011 £228,278 £61,733

Section F Other information

Overall, an exceptional year for the Charity during 2024-2025, as detailed per the Achievements and Performance section of the Trustees’ Annual Report. The Charity expects this to continue further in 2025/2026 and beyond.

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD

Section G Declaration & Statement of Trustees’ Responsibilities

The trustees declare that they have approved the trustees’ annual report for the period above.

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and Accounting Standards.

This requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of the affairs of the charity, the incoming resources and the application of resources, including the income and expenditure of the charity for the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any given time the financial position of the charity and which enable them to ensure that the financial statements are compliant. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees, individually, are aware:

The trustees are responsible for the maintenance and integrity of the financial information included on the charity’s website.

The trustees’ annual report for the period has been approved by the trustees on date and signed on their behalf by:

Signature i.
Full name Mohsan Shiraz Malik
Position Secretary and Trustee
Date 25/01/2026

26

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/
members of		 MARKAZ MUAADH IBN JABAL ISLAMIC CENTRE
On accounts for the year
ended		 01/04/2024 – 31/03/2025 Charity no 1119843
Set out on pages 29 - 39
Respective
responsibilities of trustees
and examiner		 The charity's trustees are responsible for the preparation of the accounts in
accordance with the Charities Act 2011 (“the Act”).
The charity’s trustees consider that an audit is not required for this year
under section 144 of the Act and that an independent examination is
needed. The charity’s gross income exceeded £250,000 and I am qualified to
undertake the examination by being a qualified member of the Association
of Chartered Certified Accountants ACCA.
It is my responsibility to:
• examine the accounts under section 145 of the Charities Act,
• to follow the applicable Directions given by the Charity Commission
(under section 145(5)(b) of the Act, and
• to state whether particular matters have come to my attention.
Basis of independent
examiner’s statement		 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.

27

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Independent examiner's
statement		 In connection with my examination, no material matters have come to my
attention which gives me cause to believe that in, any material respect,:
• the accounting records were not kept in accordance with section 130
of the 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 in
order to enable a proper understanding of the accounts to be reached.
Name:
Relevant professional
Address:
 77 Belmont Crescent, Maidenhead,
~~
England, United Kingdom,
SL6 6LR

28

ANNUAL ACCOUNTS FOR THE PERIOD

MARKAZ MUAADH IBN JABAL ISLAMIC CENTRE REGISTERED CHARITY NUMBER: 1119843 (registered in England and Wales) ANNUAL ACCOUNTS FOR THE PERIOD: 01/04/2024 – 31/03/2025 STATEMENT OF FINANCIAL ACTIVITIES

Note Unrestricted
Funds		 Restricted
Income
Funds		 Total
Funds
(2025)		 Prior Year
Funds
(2024)
£ £ £ £
Incoming Resources
Income from:
Donations,legacies and similar 1 199,776 292,399 492,175 517,585
Incoming Resources from
Charitable activities		 2 39,757 0 39,757 41,403
Income from other Resources 3 900 0 900 20,084
TOTAL INCOMING
RESOURCES		 240,433 292,399 532,832 579,072
Resources Expended
Expenditure on:
Charitable activities 4 57,107 244,629 301,736 289,118
Other expenditure 5 51,219 0 51,219 73,282
TOTAL RESOURCES EXPENDED 108,326 244,629 352,955 362,400
NET MOVEMENT IN FUNDS 132,107 47,770 179,877 216,672

29

ANNUAL ACCOUNTS FOR THE PERIOD

MARKAZ MUAADH IBN JABAL ISLAMIC CENTRE REGISTERED CHARITY NUMBER: 1119843 (registered in England and Wales) ANNUAL ACCOUNTS FOR THE PERIOD: 01/04/2024 – 31/03/2025 STATEMENT OF ASSETS AND LIABILITIES AT THE END OF THE PERIOD 31/03/2025

FIXED ASSETS
Equipment Fixtures &
**Fittings **		 Total
£ £ £
COST
As At 1 April 2024 5,250 5,565
10,815
Additions - -
-
As At 31 March 2025 5,250 5,565
10,815
DEPRECIATION
As At 1 April 2024 5,254 5,878
11,132
Charge For The Year 263 278
541
As At 31 March 2025 5,517 6,156
11,673
NET BOOK VALUES
AS AT 31 March 2025 0 0
0
AS AT 31 MARCH 2024 0 0
0

30

ANNUAL ACCOUNTS FOR THE PERIOD

CURRENT ASSETS 2025 2024 £ £ Cash & Bank Account Balances 607,889 408,777 Debtors 0 0 Stock 4,200 14,375 TOTAL CURRENT ASSETS 612,089 423,152 CASH FUNDS ~~=e~~ Restricted Unrestricted Restricted Income Total Funds Income Total Funds Unrestricted Funds Funds (2025) Funds (2025) (2025) Funds (2024) (2024) (2024) £ £ £ £ £ £ Markaz Current ~~sere~~ Account 274,160 0 274,160 109,325 0 109,325 Masjid Appeal Account 0 333,390 333,390 0 299,068 299,068 Markaz Orphans & Widows Account 0 339 339 0 384 384 TOTAL CASH FUNDS 274,160 333,729 607,889 109,325 299,452 408,777 CREDITORS 2025 2024 £ £ Amounts Falling Due Within One Year 0 0 Amounts Falling Due after more than One Year 0 0 TOTAL CREDITORS 0 0 ~~SS~~ The annual accounts for the period have been approved by the trustees on date and signed on their behalf by:

Signature Full name Mohsan Shiraz Malik Position Secretary and Trustee Date 25/01/2026

31

ANNUAL ACCOUNTS FOR THE PERIOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Donations, legacies and similar

Unrestricted
Funds
(2025)		 Restricted
Income
Funds
(2025)		 Total
Funds
(2025)		 Unrestricted
Funds
(2024)		 Restricted
Income
Funds
(2024)		 Total
Funds
(2024)
£ £ £ £ £ £
Donations – Zakaat 0 276,127 276,127 0 208,470 208,470
Donations – Sadaqah 169,513 0 169,513 167,383 0 167,383
Donations - Zakaatul Fitr 0 4,390 4,390 0 3,006 3,006
Donations – Fidya 0 2,868 2,868 0 1,102 1,102
Donations – Jummuah 30,263 0 30,263 30,407 0 30,407
Donations - Masjid Appeal 0 8,530 8,530 0 62,992 62,992
Donations - Community
Food Packs		 0 0 0 0 0 0
Donations – Pakistan
Appeal		 0 0 0 0 0 0
Donations – TurkeyAppeal 0 0 0 0 0 0
Donations - Bangladesh
Appeal		 0 0 0 0 0 0
GiftAid – HMRC 0 0 0 31,714 0 31,714
Donations - Masjid Aston
Appeal		 0 0 0 0 0 0
Donations - Morocco
Appeal		 0 0 0 0 12,261 12,261
Donations - Orphans &
Widows		 0 484 484 0 250 250
TOTAL DONATIONS,
LEGACIES AND SIMILAR		 199,776 292,399 492,175 229,504 288,081 517,585

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ANNUAL ACCOUNTS FOR THE PERIOD

2. Incoming Resources from Charitable activities

Unrestricted
Funds
(2025)		 Total
Funds
(2025)		 Unrestricted
Funds
(2024)		 Total
Funds
(2024)
£ £ £ £
School Fees 35,100 35,100 35,040 35,040
Bookshop Sales - Books, Food &
Other		 4,657 4,657 6,363 6,363
TOTAL INCOMING RESOURCES
FROM CHARITABLE ACTIVITIES		 39,757 39,757 41,403 41,403

3. Income from other Resources

Unrestricted
Funds
(2025)		 Total
Funds
(2025)		 Unrestricted
Funds
(2024)		 Total
Funds
(2024)
£ £ £ £
Loan repayment 900 900 20,000 20,000
Refund for maintenance and
repairs		 0 0 84 84
TOTAL INCOME FROM OTHER
RESOURCES		 900 900 20,084 20,084

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ANNUAL ACCOUNTS FOR THE PERIOD

4. Charitable activities

Unrestricted
Funds
(2025)		 Restricted
Income
Funds
(2025)		 Total
Funds
(2025)		 Unrestricted
Funds
(2024)		 Restricted
Income
Funds
(2024)		 Total
Funds
(2024)
£ £ £ £ £ £
Donations – Zakaat 0 206,717 206,717 0 143,632 143,632
Salaries 57,107 0 57,107 54,178 0 54,178
Donations – Zakaatul Fitr 0 7,000 7,000 0 15,260 15,260
Donations – Fidya 0 4,000 4,000 0 10,776 10,776
Donations - Bangladesh
Appeal		 0 0 0 0 0 0
Donations - Ramadan food
packs		 0 6,762 6,762 0 9,821 9,821
Transfer to Masjid Appeal
account		 0 20,150 20,150 0 33,849 33,849
Donations – Orphans 0 0 0 0 8,830 8,830
Donations – Pakistan
Appeal		 0 0 0 0 0 0
Donations - Morocco
Appeal		 0 0 0 0 12,772 12,772
Donations - Masjid Aston
Appeal		 0 0 0 0 0 0
TOTAL CHARITABLE
ACTIVITIES		 57,107 244,629 301,736 54,178 234,940 289,118

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ANNUAL ACCOUNTS FOR THE PERIOD

5. Other expenditure

Unrestricted
Funds
(2025)		 Total
Funds
(2025)		 Unrestricted
Funds
(2024)		 Total
Funds
(2024)
£ £ £ £
Rent 22,299 22,299 21,464 21,464
Hall Hire and Dinner for
FundraisingEvent		 0 0 15,000 15,000
Book/Otherprinting 4,350 4,350 13,292 13,292
Refurbishment – including
Paintingand Decorating		 0 0 690 690
Storage costs 4,190 4,190 3,684 3,684
Hall Hire for Eid Event 0 0 4,000 4,000
Stock purchases for
bookshop		 3,906 3,906 2,757 2,757
Utilities – Electricity, Gas &
Water		 5,641 5,641 5,554 5,554
HMRC PAYE/NIC 2,070 2,070 1,257 1,257
Employer's and Public
LiabilityAnnual Insurance		 1,165 1,165 1,024 1,024
Utilities – Telephone &
Internet		 1,015 1,015 963 963
Card machine fees 1,077 1,077 1,078 1,078
Payrollprocessingfees 240 240 240 240
JustGiving platform
processingfees		 216 216 234 234
Bank charges 254 254 339 339
Maintenance and Repairs 375 375 0 0
Purchases for Eid Event 3,572 3,572 1,157 1,157
Business Rates 0 0 77 77
CommunityEvent 0 0 250 250
Subscriptions 173 173 174 174
Council Tax 676 676 48 48
TOTAL OTHER
EXPENDITURE		 51,219 51,219 73,282 73,282

35

ANNUAL ACCOUNTS FOR THE PERIOD

6. Staff Costs

2025 2024
£ £
Salaries 57,107
54,178
Average number of
employees for theperiod		 4 4
No employees were paid
more than £60,000.

7. Corporation tax

The charity is exempt from corporation tax on its charitable activities.

8. Contingent Liabilities

There were no Contingent Liabilities as of 31 March 2025 (2024: £NIL).

9. Trustee remuneration and expenses

All trustees are volunteers with no expenses paid out. No trustee received any remuneration or other benefits from the charity. There were no related party transactions.

36

ANNUAL ACCOUNTS FOR THE PERIOD

10. Accounting Policies

(a) Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.

(b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

(c) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at Friday prayers or under the terms for public collection of Zakat in accordance with the teachings of Islam.

(d) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

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ANNUAL ACCOUNTS FOR THE PERIOD

Donations and legacies

Income from donations and legacies comprises income generated from the following sources:

Income from donations and legacies is defined in the Charities Statement of Recommended Practice (FRS 102 SORP) at paragraph 4.31 and 4.32.

Charitable activities

This includes:

Income from charitable activities is defined in the Charities Statement of Recommended Practice (FRS 102 SORP) at paragraphs 4.33 to 4.34.

Other

This amount includes gains on the disposal of tangible fixed assets and receipt of any other income that cannot be accounted for in the categories above (S01 to S05). It may also include the conversion of endowment funds into income.

Other income is defined in the Charities Statement of Recommended Practice (FRS 102 SORP) at paragraphs 4.39 to 4.41.

(e) Tax reclaims on donations and gifts

Incoming resources from tax claims are included in the Statement of Financial Activities at the same time as the gift to which they relate, to the extent that tax recoverability is certain.

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ANNUAL ACCOUNTS FOR THE PERIOD

(f) Resources expended

Liabilities are recognised as resources are expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable activities

These comprise all the expenditure incurred in meeting the charitable objectives including amounts spent on:

They exclude:

These costs are defined in the Charities Statement of Recommended Practice (FRS 102 SORP) at paragraphs 4.52 to 4.55.

Other

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. Other expenditure is defined in the Charities Statement of Recommended Practice (FRS 102 SORP) at paragraph 4.56.

(g) Depreciation (Tangible fixed assets for use by the charity)

These are only capitalised when they can be used for more than a year and cost more than £250. They are valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation. Depreciation is charged as follows:

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