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|KHOJASHIA ITHNA-ASHERIMU<br>LIMITED<br>CompanyLimitedbyGuarantee<br>Statementof FinancialActivities<br>(includingincomeandexpenditureacc<br>Yearended31December2025|SLIMC<br>ount)|OMMUNITY(BAQUI|OMMUNITY(BAQUI|R)|
|---|---|---|---|---|
|||2025||2024|
|||Unrestricted|||
|||funds|Totalfunds|Totalfunds|
||Note|£|£|£|
|Incomeandendowments|||||
|Donationsandlegacies<br>Charitableactivities|5<br>6|18,896<br>349,016|18,896<br>349,018|3,000<br>299,995|
|Investmentincome|7|334,885|334885|377,832|
|Totalincome||702,797|702,797|680,827|
|Expenditure|||||
|Expenditureonraisingfunds:<br>Costsofraisingdonationsandlegacies<br>Expenditureoncharitableactivities|8<br>9,10|246,540<br>324,681|246,540<br>324,681|311,348<br>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|





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|<br>LIMITED<br>CompanyLimitedbyGuarantee<br>StatementofFinancialPosition<br>31December2025||||
|---|---|---|---|
|||2025|2024|
||Note|£|£|
|Fixedassets||||
|Tangible fixedassets<br>Investments|17<br>18|4,069<br>6,014,343|6,014<br>5,837,361|
|||6,016,412|5843375|
|Currentassets||||
|Debtors<br>Cashatbankandinhand|19|211,614<br>462,309|288,995<br>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|





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|2025<br>2024|
|---|
|£<br>£|
|Cashflowsfromoperatingactivities<br>Netincame/(expenditure)<br>131,576<br>(869506)|
|Adjustmentsfor:<br>Depreciationoftangiblefixedassets<br>2,445<br>11,322<br>Netlossesoninvestments<br>-<br>1,000,640|
|Dividends,interestandrentsfrominvestments<br>(334853)<br>(377832)|
|Otherinterestreceivable and similarincome<br>(32)<br>-|
|Accrued(income)/expenses<br>(7858)<br>12,986|
|Changesin:<br>Tradeand otherdebtors<br>77381<br>(288995)|
|Tradeandothercreditors<br>116,460<br>31718|
|Cash generatedfromoperations<br>(14881)<br>(479,167)|
|Interestreceived<br>32<br>-|
|Netcashusedinoperatingactivities<br>(14,849)<br>(479,167)|
|Dividends,interestandrentsfrominvestments334,853377,832<br>Cashflowsfrominvestingactivities|
|Purchaseoftangibleassets(500)(2,745)<br>Purchasesofotherinvestments(176982)-|
|Proceedsfromsaleofotherinvestments-(1,000,640)|
|Netcashfromf(usedin)investingactivities157,371(625,553)|
|Cashflowsfromfinancingactivities<br>Proceedsfromborrowings(51,352)2,680,452<br>Proceedsfromloansfromgroupundertakings43,488868,209<br>Otherfinancingcashflowadjustment-(2,116,290)|
|Netcash(usedin)/from financingactivities(7,864)1,432,371|
|Netincreaseincashand cashequivalents134,658327,651|
|Cashandcashequivalentsatbeginningofyear327,651-|
|Cashandcashequivalentsat endofyear462,309327,651|





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|<br>guaranteeincorporatedinEn<br>Heath,Birmingham,612BSX.<br>Donationsandlegacies|<br>glandand Wales.Theregisteredofficeis17 Clifton Road,Balsall|
|---|---|
||UnrestrictedTotalFundsUnrestrictedTotalFunds|
||Funds2025Funds2024|
||££££|
|Donations||
|Donationsandgifts|18896 18,8963,0003,000|





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|Charitableactivities|Charitableactivities|||
|---|---|---|---|
|UnrestrictedTotalFunds||Unrestricted|TotalFunds|
||Funds<br>2025|Funds|2024|
||£<br>£|£|£|
|Secular educationfees|96,648<br>96,648|77,326|77,326|
|Madressafees|70,505<br>70,505|64,991|64,991|
|Nurseryfees|181,863<br>181.863|157,678|157,678|
||349,016349,016|299,895|299,995|
|Investmentincome||||
|UnrestrictedTotalFunds||Unrestricted|TotalFunds|
||Funds2025|Funds|2024|
||££|£|£|
|RentalIncomefrominvestment||||
|properties<br>Incomefrom groupundertakings<br>Bankinterestreceivable|264,853<br>70,000<br>32<br>264,853<br>70,000<br>32|302,832<br>75,000|302,832<br>75,000|
||334,885|377,832|377,832|
|Costsofraisingdonationsandlegacies||||
|UnrestrictedTotalFunds||Unrestricted|TotalFunds|
||Funds2025|Funds|2024|
||££|£|£|
|Costsofraisingfunds|246,540246,540|311,348|311,348|



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|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<br>Supportcosts|118,765<br>39,861|118,765<br>39,861|119,331<br>18,495|119,331<br>18,495|
||324,681324,681||238,345|238,345|





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|10.Expenditure oncharitable activi|tiesbyactivitytype||
|---|---|---|
||Activities||
||undertaken|TotalfundsTotalfund|
||directly Supportcosts<br>2025<br>2024||
||£|£<br>£<br>£|
|Seculareducation<br>Madressafees<br>Nursery<br>Governancecosts|83607<br>82448<br>118765<br>-|12814<br>16980<br>7742<br>2)325<br>96,421<br>54,113<br>99,428<br>54,749<br>126,507<br>123,356<br>2,325<br>6,127|
||284,820|39,861<br>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<br>Operatingleaserentals2,7302,830|||
|14.Auditorsremuneration|||
|||20252024|
|||££|
|Feespayablefortheauditofthe financialstatements3,1008,170|||





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|Noneof theTrustees(oranypersonsc<br>fromthecharity duringtheyear.<br>Tangiblefixedassets|onnectedwith them)receiveda|nyremuneratio|n orbenefits|
|---|---|---|---|
||Fixturesand|||
||fittings|Equipment|Total|
||£|£|£|
|Cost||||
|AtiJanuary2025<br>Additions|76611<br>-|53,413<br>500|130,024<br>500|
|At31December2025|76,611|53,913|130,524|
|Depreciation<br>At1January2025<br>Chargefortheyear|73,342<br>1,634|50668<br>811|124,010<br>2,445|
|At31December2025|74,976|51,479|126,455|
|Carryingamount<br>At31December2025|1,635|2434|4,069|
|At31December2024|3,269|2,745|6,014|





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|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|



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|<br>surplus ordeficitonrevaluationisrecognisedintheincomeandexpenditureaccount.<br> Debtors|. <br>|
|---|---|
|2025|2024|
|£|£|
|Tradedebtors51,547|69509|
|Amountsowedbygroupundertakings154,322|183,172|
|Otherdebtors5,745|36,314|
|211,614|288,995|





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|Creditors:amountsfallingduewithinoneyear|||
|---|---|---|
||2025|2024|
||£|£|
|Bankloansandoverdrafts|58038|42,000|
|Tradecreditors|27,241|3614|
|Amountsowedtogroupundertakings<br>Accrualsanddeferredincome|158,697<br>5,128|115,209<br>12,986|
|Othercreditors|30,937|28,104|
||280,041|201,913|



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|Analysisofnetassetsbetweenfunds|||
|---|---|---|
||Unrestricted|TotalFunds|
||Funds|2025|
||£|£|
|Tangiblefixedassets<br>Investments<br>Currentassets<br>Creditorslessthan1year<br>Creditorsgreaterthan1year|4,069<br>6014343<br>673923<br>(280,041)<br>(3,414,062)|4,069<br>6,014,343<br>673,923<br>(280,041)<br>(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<br>Creditorslessthan1year<br>Creditors greaterthan1year|616,646<br>(201,913)<br>(3,391,452)|616,646<br>(201,913)<br>(3,391,452)|
|Netassets|2,866,6562,866,656||



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|Anal|ysisofchangesinnetdebt|||
|---|---|---|---|
||||At|
||At1Jan2025|Cashflows|31 Dec2025|
||£|£|£|
|Cash<br>Debt<br>Debt|atbankandinhand327,651<br>duewithinoneyear(157,209)<br>dueafteroneyear(3,391,452)|134,658<br>(59,526)<br>67,390|462,309<br>(216,735)<br>(3,324,062)|
||(3,221,010)142,522(3,076,488)|||



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|KHOJASHIAITHNA-ASHERI MUSLIMCOMMUNITY(BAQUIR)<br>LIMITED<br>CompanyLimitedbyGuarantee<br>Detailed StatementofFinancialActivities<br>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<br>Incomefrom groupundertakings70000<br>Bank interestreceivable32|302,832<br>75,000|
|334,885|377,832|
|Totalincome702,797|680,827|





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|KHOJASHIAITHNA-ASHERI MUSLIMCOMMUNITY<br>LIMITED<br>CompanyLimitedbyGuarantee<br>DetailedStatementofFinancialActivities(continued)<br>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)|





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|KHOJASHIAITHNA-ASHERIMUSLIM COMMUNITY<br>LIMITED<br>CompanyLimitedbyGuarantee<br>Notestothe Detailed StatementofFinancialActivities<br>Yearended31December2025|(BAQUIR)||
|---|---|---|
||2025|2024|
||£|£|
|Costsofraisingdonationsandlegacies<br>Operatingleases<br>Premises|2730<br>31911|2830<br>66,168|
|Property repairs&maintenance<br>Insurance|6,664<br>2,985|4,578<br>2,560|
|Legalandprofessionalfees<br>Shareofauditfees|7,580<br>775|3,400<br>2043|
|Generalofficecosts|1,658|1294|
|Depreciation<br>SZpremisescost<br>Bankcharges<br>Promotionandmarketing<br>Baddebt|1,124<br>3,414<br>89<br>-<br>-|5,389<br>1,292<br>273<br>865<br>6,787|
|Financecost|187,610|213,869|
|Costsofraisingdonationsandlegacies|246,540|311,348|





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||2025|2024|
|---|---|---|
||£|£|
|Expenditure on charitableactivities|||
|Seculareducation-Activitiesundertakendirectly|||
|Seculareducation-charitableexpenditure<br>Seculareducation-wages/salaries<br>Seculareducation-depreciation|54592<br>28,770<br>245|18,020<br>30,606<br>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<br>Madressa-depreciation|82,277<br>171|49,876<br>835|
||82,448|50711|
|Supportcosts|||
|Insurance<br>Generalofficecosts|2,985<br>13,869|2560<br>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|