| KHOJASHIA ITHNA-ASHERIMU LIMITED CompanyLimitedbyGuarantee Statementof FinancialActivities (includingincomeandexpenditureacc Yearended31December2025 |
SLIMC ount) |
OMMUNITY(BAQUI | OMMUNITY(BAQUI | R) |
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | ||||
| funds | Totalfunds | Totalfunds | ||
| Note | £ | £ | £ | |
| Incomeandendowments | ||||
| Donationsandlegacies Charitableactivities |
5 6 |
18,896 349,016 |
18,896 349,018 |
3,000 299,995 |
| Investmentincome | 7 | 334,885 | 334885 | 377,832 |
| Totalincome | 702,797 | 702,797 | 680,827 | |
| Expenditure | ||||
| Expenditureonraisingfunds: Costsofraisingdonationsandlegacies Expenditureoncharitableactivities |
8 9,10 |
246,540 324,681 |
246,540 324,681 |
311,348 238,345 |
| Totalexpenditure | 571221 | 571,221 | 549,693 | |
| Metlossesoninvestments | 12 | - | - | 1,000,640 |
| Netincome/(expenditure)and netmovementinfunds | 131,576 | 131,576 | (869,506) | |
| Reconciliationoffunds | ||||
| Totalfundsbroughtforward | 2,866,656 | 2,866.656 | 3,736,162 | |
| Totalfundscarriedforward | 2998,232 | 2,866,656 |
LIMITED CompanyLimitedbyGuarantee StatementofFinancialPosition 31December2025 |
|||
|---|---|---|---|
| 2025 | 2024 | ||
| Note | £ | £ | |
| Fixedassets | |||
| Tangible fixedassets Investments |
17 18 |
4,069 6,014,343 |
6,014 5,837,361 |
| 6,016,412 | 5843375 | ||
| Currentassets | |||
| Debtors Cashatbankandinhand |
19 | 211,614 462,309 |
288,995 327,651 |
| 673,923 | 616,646 | ||
| Creditors:amountsfallingduewithinoneyear | 20 | 280041 | 201,913 |
| Netcurrentassets | 393,882 | 414733 | |
| Totalassetslesscurrentliabilities | 6,412,294 | 6,258,108 | |
| Creditors:amountsfallingdueaftermorethanoneyear | 21 | 3,414,062 | 3,391,452 |
| Netassets | 2,998,232 | 2,866,656 | |
| Fundsofthecharity | |||
| Unrestrictedfunds | 2,998,232 | 2,866,656 | |
| Totalcharityfunds | 23 | 2,998,232 | 2,866,656 |
| 2025 2024 |
|---|
| £ £ |
| Cashflowsfromoperatingactivities Netincame/(expenditure) 131,576 (869506) |
| Adjustmentsfor: Depreciationoftangiblefixedassets 2,445 11,322 Netlossesoninvestments - 1,000,640 |
| Dividends,interestandrentsfrominvestments (334853) (377832) |
| Otherinterestreceivable and similarincome (32) - |
| Accrued(income)/expenses (7858) 12,986 |
| Changesin: Tradeand otherdebtors 77381 (288995) |
| Tradeandothercreditors 116,460 31718 |
| Cash generatedfromoperations (14881) (479,167) |
| Interestreceived 32 - |
| Netcashusedinoperatingactivities (14,849) (479,167) |
| Dividends,interestandrentsfrominvestments334,853377,832 Cashflowsfrominvestingactivities |
| Purchaseoftangibleassets(500)(2,745) Purchasesofotherinvestments(176982)- |
| Proceedsfromsaleofotherinvestments-(1,000,640) |
| Netcashfromf(usedin)investingactivities157,371(625,553) |
| Cashflowsfromfinancingactivities Proceedsfromborrowings(51,352)2,680,452 Proceedsfromloansfromgroupundertakings43,488868,209 Otherfinancingcashflowadjustment-(2,116,290) |
| Netcash(usedin)/from financingactivities(7,864)1,432,371 |
| Netincreaseincashand cashequivalents134,658327,651 |
| Cashandcashequivalentsatbeginningofyear327,651- |
| Cashandcashequivalentsat endofyear462,309327,651 |
guaranteeincorporatedinEn Heath,Birmingham,612BSX. Donationsandlegacies |
glandand Wales.Theregisteredofficeis17 Clifton Road,Balsall |
|---|---|
| UnrestrictedTotalFundsUnrestrictedTotalFunds | |
| Funds2025Funds2024 | |
| ££££ | |
| Donations | |
| Donationsandgifts | 18896 18,8963,0003,000 |
| Charitableactivities | Charitableactivities | ||
|---|---|---|---|
| UnrestrictedTotalFunds | Unrestricted | TotalFunds | |
| Funds 2025 |
Funds | 2024 | |
| £ £ |
£ | £ | |
| Secular educationfees | 96,648 96,648 |
77,326 | 77,326 |
| Madressafees | 70,505 70,505 |
64,991 | 64,991 |
| Nurseryfees | 181,863 181.863 |
157,678 | 157,678 |
| 349,016349,016 | 299,895 | 299,995 | |
| Investmentincome | |||
| UnrestrictedTotalFunds | Unrestricted | TotalFunds | |
| Funds2025 | Funds | 2024 | |
| ££ | £ | £ | |
| RentalIncomefrominvestment | |||
| properties Incomefrom groupundertakings Bankinterestreceivable |
264,853 70,000 32 264,853 70,000 32 |
302,832 75,000 |
302,832 75,000 |
| 334,885 | 377,832 | 377,832 | |
| Costsofraisingdonationsandlegacies | |||
| UnrestrictedTotalFunds | Unrestricted | TotalFunds | |
| Funds2025 | Funds | 2024 | |
| ££ | £ | £ | |
| Costsofraisingfunds | 246,540246,540 | 311,348 | 311,348 |
| Expenditureoncharitablea | ctivitiesbyfundtype | ctivitiesbyfundtype | ||
|---|---|---|---|---|
| UnrestrictedTotalFunds | Unrestricted | TotalFunds | ||
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Seculareducation | 83,607 | 83,607 | 49,808 | 49,808 |
| Madressafees | 82,446 | 82,448 | 50,711 | 50,711 |
| Nursery Supportcosts |
118,765 39,861 |
118,765 39,861 |
119,331 18,495 |
119,331 18,495 |
| 324,681324,681 | 238,345 | 238,345 |
| 10.Expenditure oncharitable activi | tiesbyactivitytype | |
|---|---|---|
| Activities | ||
| undertaken | TotalfundsTotalfund | |
| directly Supportcosts 2025 2024 |
||
| £ | £ £ £ |
|
| Seculareducation Madressafees Nursery Governancecosts |
83607 82448 118765 - |
12814 16980 7742 2)325 96,421 54,113 99,428 54,749 126,507 123,356 2,325 6,127 |
| 284,820 | 39,861 324,681238,345 |
|
| 11.Analysisofsupportcosts | ||
| Total2025Total2024 | ||
| ££ | ||
| Governancecosts | -6,127 | |
| 12.Netlossesoninvestments | ||
| UnrestrictedTotal | FundsUnrestrictedTotalFunds | |
| Funds2025Funds2024 | ||
| £ | £££ | |
| Gains/(losses)oninvestmentproperty- | -(1,000,640)(1,000,640) | |
| 13.Netincomel(expenditure) | ||
| Netiricomel(expenditure)isstated | afterchargingl(crediting): | |
| 20252024 | ||
| ££ | ||
| Depreciationoftangiblefixedassets2,44511,822 Operatingleaserentals2,7302,830 |
||
| 14.Auditorsremuneration | ||
| 20252024 | ||
| ££ | ||
| Feespayablefortheauditofthe financialstatements3,1008,170 |
| Noneof theTrustees(oranypersonsc fromthecharity duringtheyear. Tangiblefixedassets |
onnectedwith them)receiveda | nyremuneratio | n orbenefits |
|---|---|---|---|
| Fixturesand | |||
| fittings | Equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| AtiJanuary2025 Additions |
76611 - |
53,413 500 |
130,024 500 |
| At31December2025 | 76,611 | 53,913 | 130,524 |
| Depreciation At1January2025 Chargefortheyear |
73,342 1,634 |
50668 811 |
124,010 2,445 |
| At31December2025 | 74,976 | 51,479 | 126,455 |
| Carryingamount At31December2025 |
1,635 | 2434 | 4,069 |
| At31December2024 | 3,269 | 2,745 | 6,014 |
| Investments | |
|---|---|
| Sharesin | |
| Investmentgroup | |
| propertiesundertakings | Total |
| ££ | £ |
| Costorvaluation | |
| At1January20255,837,3601 | 5,837,361 |
| Additions176982- | 176,982 |
| At31December20256,0143421 | 6,014,343 |
| Impairment | |
| At1January2025and31December2025- | - |
| Carryingamount | |
| At31December20256,014,3421 | 6,014,343 |
| At31December20245,837,3601 | 5,837,361 |
surplus ordeficitonrevaluationisrecognisedintheincomeandexpenditureaccount. Debtors |
. |
|---|---|
| 2025 | 2024 |
| £ | £ |
| Tradedebtors51,547 | 69509 |
| Amountsowedbygroupundertakings154,322 | 183,172 |
| Otherdebtors5,745 | 36,314 |
| 211,614 | 288,995 |
| Creditors:amountsfallingduewithinoneyear | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Bankloansandoverdrafts | 58038 | 42,000 |
| Tradecreditors | 27,241 | 3614 |
| Amountsowedtogroupundertakings Accrualsanddeferredincome |
158,697 5,128 |
115,209 12,986 |
| Othercreditors | 30,937 | 28,104 |
| 280,041 | 201,913 |
| Analysisofnetassetsbetweenfunds | ||
|---|---|---|
| Unrestricted | TotalFunds | |
| Funds | 2025 | |
| £ | £ | |
| Tangiblefixedassets Investments Currentassets Creditorslessthan1year Creditorsgreaterthan1year |
4,069 6014343 673923 (280,041) (3,414,062) |
4,069 6,014,343 673,923 (280,041) (3,414,062) |
| Netassets | 2,998,2322,998,232 | |
| UnrestrictedTotalFunds | ||
| Funds | 2024 | |
| £ | £ | |
| Tangiblefixedassets | 6,014 | 6,014 |
| Investments | 5,837,361 | 5,837,361 |
| Currentassets Creditorslessthan1year Creditors greaterthan1year |
616,646 (201,913) (3,391,452) |
616,646 (201,913) (3,391,452) |
| Netassets | 2,866,6562,866,656 |
| Anal | ysisofchangesinnetdebt | ||
|---|---|---|---|
| At | |||
| At1Jan2025 | Cashflows | 31 Dec2025 | |
| £ | £ | £ | |
| Cash Debt Debt |
atbankandinhand327,651 duewithinoneyear(157,209) dueafteroneyear(3,391,452) |
134,658 (59,526) 67,390 |
462,309 (216,735) (3,324,062) |
| (3,221,010)142,522(3,076,488) |
| KHOJASHIAITHNA-ASHERI MUSLIMCOMMUNITY(BAQUIR) LIMITED CompanyLimitedbyGuarantee Detailed StatementofFinancialActivities Yearended31December2025 |
|
|---|---|
| 2025 | 2024 |
| £ | £ |
| Income andendowments | |
| Donationsandlegacies | |
| Donationsandgifts18896 | |
| Charitableactivities | |
| Secular educationfees96,648 | 77,328 |
| Madressafees70,505 | 64,991 |
| Nurseryfees181863 | 157,678 |
| 349,016 | 299,995 |
| Investmentincome | |
| RentalIncomefrominvestmentproperties264,853 Incomefrom groupundertakings70000 Bank interestreceivable32 |
302,832 75,000 |
| 334,885 | 377,832 |
| Totalincome702,797 | 680,827 |
| KHOJASHIAITHNA-ASHERI MUSLIMCOMMUNITY LIMITED CompanyLimitedbyGuarantee DetailedStatementofFinancialActivities(continued) Yearended31December2025 |
(BAQUIR) | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Expenditure | ||
| Costsofraisingdonationsandlegacies | ||
| Operatingleases | 2,730 | 2,830 |
| Rent | 31,911 | 66,168 |
| Repairsandmaintenance | 6,664 | 4,578 |
| Insurance | 2,985 | 2,560 |
| Legalandprofessionalfees | 7,580 | 3400 |
| Telephone | 775 | 2043 |
| Other officecosts | 1,658 | 1,294 |
| Depreciation | 1,124 | 5,389 |
| SZ premisescost | 3,414 | 1,292 |
| Bankcharges | 89 | 273 |
| Promotion &marketing | - | 865 |
| Baddebt | - | 6,787 |
| Financecost | 187,610 | 213,869 |
| 246,540 | 311,348 | |
| Expenditureoncharitableactivities | ||
| Purchases | 143,999 | 75,136 |
| Wagesandsalaries | 138,318 | 137,455 |
| Pensioncosts | 1,182 | 826 |
| Insurance | 9,940 | 7,680 |
| Legalandprofessionalfees | 2,325 | 6,127 |
| Otherofficecosts | 27,206 | 3,884 |
| Depreciation | 1,321 | 6,433 |
| Bankcharges | 390 | 604 |
| 324,681238,345 | ||
| Totalexpenditure | 571,221549,693 | |
| NetlossesonInvestments | ||
| Gains/(Iosses)oninvestmentproperty-1,000,640 | ||
| Netincomel(expenditure) | 131,576 | (869,506) |
| KHOJASHIAITHNA-ASHERIMUSLIM COMMUNITY LIMITED CompanyLimitedbyGuarantee Notestothe Detailed StatementofFinancialActivities Yearended31December2025 |
(BAQUIR) | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Costsofraisingdonationsandlegacies Operatingleases Premises |
2730 31911 |
2830 66,168 |
| Property repairs&maintenance Insurance |
6,664 2,985 |
4,578 2,560 |
| Legalandprofessionalfees Shareofauditfees |
7,580 775 |
3,400 2043 |
| Generalofficecosts | 1,658 | 1294 |
| Depreciation SZpremisescost Bankcharges Promotionandmarketing Baddebt |
1,124 3,414 89 - - |
5,389 1,292 273 865 6,787 |
| Financecost | 187,610 | 213,869 |
| Costsofraisingdonationsandlegacies | 246,540 | 311,348 |
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitableactivities | ||
| Seculareducation-Activitiesundertakendirectly | ||
| Seculareducation-charitableexpenditure Seculareducation-wages/salaries Seculareducation-depreciation |
54592 28,770 245 |
18,020 30,606 1,182 |
| 83607 | 49,808 | |
| Supportcosts | ||
| Insurance | 2,985 | 2560 |
| General officecosts | 9,667 | 1,477 |
| Bankcharges | 162 | 268 |
| 12814 | 4,305 | |
| Madressa-Activitiesundertakendirectly | ||
| Madressa-charitableexpenditure Madressa-depreciation |
82,277 171 |
49,876 835 |
| 82,448 | 50711 | |
| Supportcosts | ||
| Insurance Generalofficecosts |
2,985 13,869 |
2560 1,210 |
| Bankcharges | 126 | 268 |
| 16,9804,038 | ||
| Nursery-Activitiesundertakendirectly | ||
| Nursery-expenditure | 7,130 | 7,240 |
| Nursery-wages/salaries | 109548 | 106,849 |
| Nurserypensioncosts | 1182 | 826 |
| Nursery-depreciation | 905 | 4,416 |
| 118,765 | 119,331 | |
| Supportcosts | ||
| Insurance | 3,970 | 2,560 |
| Generalofficecosts | 3,670 | 1,197 |
| Bankcharges | 102 | 268 |
| 7,742 | 4,025 | |
| Governancecosts | ||
| Governancecosts-auditfees | 2,325 | 6,127 |
| Expenditureoncharitableactivities | 324,681 | 238,345 |