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2025-10-31-accounts

Charity registration number: 1121147

EXHIBITION ISLAM TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Shabbir & Co Chartered Certified Accountants 248 Brockley Road London SE4 2SF

Exhibition Islam Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12

Exhibition Islam

Trustees' Report For The Year Ended 31 October 2025

The trustees present their report and the financial statements for the year ended 31 October 2025.

Objectives and Activities

Aims and Objectives

Summary of objectives

Exhibition Islam is an independent non-profit making organisation that specialises in promoting a greater understanding of Islam in both the domestic and international arenas by utilising alternative educational resources that are delivered through professional 'museum syle' exhibitions.

Achieving objectives

For the period under consideration, the Company was able to raise £62,295 in donations and income. Over this period the charity cost has been £64,105 on items such as storage cost, exhibition hardware, van and helper staff cost.

Public Benefit

The Trustees frequently review the objectives and activities of the charity to ensure that they provide an overall benefit to the public. In carrying out this review the Trustees have considered the Charity Commission's general guidance on public benefit.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Reserves Policy

The charity's reserve policy is to build a sufficient level of reserves to enable the trustees to the charity to continue its operations.

Structure, Governance and Management

Governing Document

Memorandum and Articles of Association incorporated 15 June 2007 as amended by special resolution dated 26 September 2007.

Trustee Selection Methods

New Trustees are appointed at the Annual General Meeting and are briefed on their legal obligations under charity law, the content of the charity's constitution, and its recent performance.

Trustees should, wherever possible, add to the skills of the Board as a whole.

Page 1

Exhibition Islam Trustees' Report (continued) For The Year Ended 31 October 2025

Additional Note

Organisational structure and decision making

The board of Trustees oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently throughout the year.

Risk management

The Trustees have assessed the major risks to which the charity is exposed and aresatisfied that systems and procedures are in place to mitigate our exposure to the major risks.

The Trustees regularly review the financial, business and operational risks which face the organisation and ensure that strategies are in place to mitigate these risks.

Reference and Administrative Details

Trustees

Mr Mohammed Imtiaz Alam Mr Mohammed Alam

Charity Number

1121147

Principal Address

Shabbir & Co 248 Brockley Road London SE4 2SF

Independent Examiner

S Shabbir FCCA Shabbir & Co Chartered Certified Accountants 248 Brockley Road London SE4 2SF

Page 2

Exhibition Islam Trustees' Report (continued) For The Year Ended 31 October 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Mohammed Imtiaz Alam

Trustee 26th August 2026

Page 3

Exhibition Islam Independent Examiner's Report to the Trustees of Exhibition Islam For The Year Ended 31 October 2025

I report to the trustees on my examination of the accounts of Exhibition Islam (the Trust) for the year ended 31 October 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 2011 Act and in carrying out my examination, I have followed 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:

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.

S Shabbir FCCA 27th August 2026 Shabbir & Co Chartered Certified Accountants 248 Brockley Road London SE4 2SF

Page 4

Exhibition Islam Statement of Financial Activities For The Year Ended 31 October 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Raising funds
5
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
2025
Unrestricted
funds
£
62,295
2024
Unrestricted
funds
£
21,002
(64,105) (41,629)
(1,810) (20,627)
(1,810)
46,122
(20,627)
66,749
44,312 46,122

The notes on pages 7 to 11 form part of these financial statements.

Page 5

Exhibition Islam Statement of Financial Position As At 31 October 2025

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Stocks
10
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
11
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
12
2025
Unrestricted
funds
£
1,278
2024
Total
funds
£
50
1,278
14,182
29,452
50
15,531
31,261
43,634
(600)
46,792
(720)
43,034 46,072
44,312 46,122
44,312 46,122
44,312 46,122
44,312 46,122

On behalf of the board

Mr Mohammed Imtiaz Alam

Trustee 26th August 2026

The notes on pages 7 to 11 form part of these financial statements.

Page 6

Exhibition Islam Notes to the Financial Statements For The Year Ended 31 October 2025

1. General Information

Exhibition Islam is an unincorporated charity registered with the Charity Commission, registered charity number 1121147. The principal address is Shabbir & Co, 248 Brockley Road, London, SE4 2SF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

2.3. Resources Expended

Liabilities are recognised 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.

Costs of generating funds are the costs associated with attracting voluntary income.

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 cost of an indirect nature necessary to support them.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

Page 7

Exhibition Islam Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

3.
Income from Donations and Legacies
Donations and gifts
4.
Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
5.
Analysis of Expenditure
Raising funds
Raising funds
Activities
undertaken
directly
£
56,866
2025
Unrestricted
funds
£
62,295
2024
Unrestricted
funds
£
21,002
2025
£
319
2024
£
12
Support
costs
(see note 6)
£
7,239
2025
Total
£
64,105
Activities
undertaken
directly
£
40,557
Support
costs
(see note 6)
£
1,072
2024
Total
£
41,629

Page 8

Exhibition Islam Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

6. Support Costs

General administration
Depreciation
Governance costs
General administration
Depreciation
Governance costs
7.
Independent Examiner's Remuneration
Independent examination of the financial statements
8.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
9.
Tangible Assets
Cost
As at 1 November 2024
Additions
As at 31 October 2025
2025
Raising
funds
£
6,320
319
600
7,239
2024
Raising
funds
£
460
12
600
1,072
2025
2024
£
£
600
600
Plant &
Machinery
£
452
1,547
1,999
...CONTINUED

Page 9

Exhibition Islam Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024
Provided during the period
As at 31 October 2025
Net Book Value
As at 31 October 2025
As at 1 November 2024
10.
Stocks
Stock
11.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
12.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
November
2024
£
46,122
Income
£
62,295
2025
£
14,182
2025
£
600
Expenditure
£
(64,105)
402
319
721
1,278
50
2024
£
15,531
2024
£
720
As at 31
October
2025
£
44,312
46,122 62,295 (64,105) 44,312
As at 1
November
2023
£
66,749
Income
£
21,002
Expenditure
£
(41,629)
As at 31
October
2024
£
46,122
66,749 21,002 (41,629) 46,122

Page 10

Exhibition Islam Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 11

Exhibition Islam Detailed Statement of Financial Activities For The Year Ended 31 October 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Charity Activities
EXPENDITURE ON:
Raising funds
Opening stock
Direct Expenses
Storage expenses
Closing stock
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Accountancy fees
Consultancy fees
Bank charges
Depreciation
Independent examiner's fees
NET EXPENDITURE
2025
Total
funds
£
23,112
39,183
2024
Total
funds
£
2,694
18,308
62,295 21,002
62,295
(15,531)
(52,367)
(3,150)
14,182
(786)
(406)
(4,181)
(246)
(124)
(525)
(52)
(319)
(600)
21,002
(8,010)
(48,078)
-
15,531
-
(393)
-
-
-
-
(67)
(12)
(600)
(64,105) (41,629)
(64,105) (41,629)
(1,810) (20,627)

Page 12