CHARITY REGISTRATION NUMBER: 1123480
CHHATAK ISLAMIC SOCIETY
Unaudited Financial Statements Year end 30 Sep 2025
CHHATAK ISLAMIC SOCIETY
| Table of Contents | Page | |
|---|---|---|
| Trustees’ Annual Report | 3 | |
| Independent examiner’s report to the trustees | 8 | |
| Statement of financial activities (including Receipts and Payments account) | 9 | |
| Balance sheet | 10 | |
| Notes to the financial statements | 11 |
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Trustees’ Annual Report (incorporating the Directors’ Report) for the year ended 30 Sep2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 Sep2025. The trustees have taken advantage of the small companies exemption from preparing a Strategic Report.
Reference and administrative details
Registered charity name: Chhatak Islamic Society Charity registration number: 1123480 Principal office and registered office: 17 Faraday House, Brightlingsea Place London E14 8DA The Trustees: Mr. Emdadur Rahman - Chair Mr. Lukman Ahmed Mr. Kutubuzzaman Samim Mr. Md Mahbubur Rahman Independent examiner: Eastern Accountants Ltd 25 Cabot Square, Canary Wharf, London E14 4QZ The trustees' bankers: Barclays Bank Plc
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Trustees’ Annual Report for the year ended 30 Sep 2025 (continued)
Structure, governance and management
Governing Document
The Charity is constituted by the governing documents which was adopted on 13 November 2005 and amended on 9 March 2008.
Organisational structure
The charity trustees for the purposes of charity law. The charity trustees are responsible for the general control and management of the charity. The trustees give their time voluntarily and receive no remuneration or financial benefits from the charity. The trustees meet on a regular basis and are responsible for the strategic direction of the charity. The day-to-day management of the charity is overseen by the chair or his nominated trustee or the volunteers.
Recruitment and Appointment of trustees
The existing trustees are responsible for the recruitment and appointment of new trustees with input from advisors, community elders and leaders. The trustees believe that this approach ensures that new trustees are respected members of the local community and are widely recognised as being suitably qualified to lead the charity. In selecting new trustees, we seek to identify people who regularly attend events and functions organised by the charity and are willing to volunteer to advance the charity’s objectives. We take into consideration the person’s eligibility, personal competence, specialist knowledge and skills.
Induction and training of trustees
Following appointment, new trustees are introduced to their new role and given copies of the constitution and the policies and procedures adopted by our charity. A few publications from the Charity Commission are also provided including guidance on charities and public benefits. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.
Risk management
The trustees have conducted a review of the major risks to which the charity is exposed. A risk matrix has been established and is reviewed and updated on an annual basis. Where appropriate, systems or procedures have been established to mitigate the risk the charity faces. In particular, the trustees have ensured that the appropriate measures are implemented, financial controls are regularly reviewed, and DBS checks are made for any trustees and other vulnerable groups.
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Trustees’ Annual Report for the year ended 30 Sep 2025 (continued)
Objectives and activities
The objects and principal activities of the charity are set out in the charity’s constitution summarized as follows:
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The charity's objects ('object') are for the public benefits:
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To advance religious education in accordance with the doctrines and practices of Islamic faith;
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To relieve poverty and hardship amongst destitute people living in Bangladesh;
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The relieve of financial needs and sufferings among the victims of natural or other kinds of disaster in form of money or other means as suitable for individual person, bodies and organization of the countries affected. In determining the means by which the charity achieves its objects, the trustees have had regard to the guidance on public benefit issued by the Charity Commission.
Use of volunteers
Volunteers play a vital role in both our faith-based and community activities. We encourage all to participate in voluntary work and to share their skills for the benefit of others. All of our volunteers, including the trustees, give their time freely. During the year, 31 (thirty one) volunteers contributed approximately 1250 ( One thousand two hundred and fifty only ) hours, primarily supporting stewarding duties at fundraising events. Their dedication and commitment were instrumental to the success of these events.
As the value of volunteer time cannot be reliably measured in monetary terms, it has not been included in the Statement of Financial Activities. Both the charity and its volunteers acknowledge that these arrangements do not constitute any form of employment contract.
Achievements and performance:
The charity facilitate the activities associated with Bangladesh Cultures and heritage and religious festivals. During the year under review, we offered a range of religious festivals and activities including:
Educations material supply: The charity has provided under privileged student in a remote area in Bangladesh by proving school uniform, educational materials, class room facilities and remuneration to the teaching staffs.
Festivals: During Ramadan, the charity provides meals for those who wish to break their fast together in a communal and spiritual environment in the Uk and Bangladesh. Also making the Eid as joyfully celebration as possible, marked by a family day and a shared meal for all attendees in event.
Over 40s Social: We host sessions specifically for adults over the age of 40. These gatherings offer a safe and welcoming space for community members to connect, engage in meaningful conversations, and raise any concerns with our religious leaders and volunteers.
Trustees’ Annual Report for the year ended 30 Sep 2025 (continued)
Community Events: Throughout the year, we organise a variety of events open to the wider public i.e. hosting Family Fundays, designed to provide a fun, inclusive atmosphere for all ages. These events are free of charge to ensure accessibility for everyone.
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Women’s Events: We run separate events tailored to both young adult women and older female participants. These sessions are interactive, educational, and empowering, featuring guest speakers and covering a range of topics relevant to women's education and lives. The focus remains on building confidence, fostering learning, and supporting personal development.
Financial review
Reserves policy
The trustees aim to hold enough funds to meet at least three months’ operating costs of the charity, in order to meet any unforeseen expenditure that may occur. The trustees noted that there was cash at bank of £21205. The trustees acknowledged that the charity was still in a growing phase and more effort is required to build regular and diversified income streams.
Principal funding sources
The charity’s main source of income is public and members donations. This is primarily obtained through fundraising events and recurring monthly donations. The charity is not registered for gift aid. The charity did not receive any grants during the year. The majority of the income is applied against educational support expenses, event costs and admin & professional expenses.
Investment policy and objectives
The charity has no long-term or short term investments. All funds are held in current or savings accounts under reputable high street UK banks. Any cash donations are promptly counted and deposited on a regular basis.
Plans for the future
The trustees will continue to explore ways to raising funds and increase the number of activities offered by the charity in a financially sustainable manner.
Trustees’ Annual Report for the year ended 30 Sep 2025 (continued)
Statement of Trustees’ responsibilities
The trustees of Chhatak Islamic Society are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS102);
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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CHHATAK ISLAMIC SOCIETY
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- prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charitable company will continue in operation.
The Board of Trustees is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company, and to enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the company and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees' Annual Report was approved by the Board of Trustees on 21 July 2026 and signed on its behalf by:
Lukman Ahmed (Jul 22, 2026 18:11:08 GMT+1)
Lukman Ahmed
Trustee of Chhatak Islamic Society
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CHHATAK ISLAMIC SOCIETY
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Independent Examiner’s Report to the Trustees of Chhatak Islamic Society (the Charity) for the year ended 30 Sep 2025.
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 30 Sep 2025.
Responsibilities and basis of report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102).
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.
Signed:
Mohammad Hannan Miajee FCCA - Independent Examiner Chartered Certified Accountants 25 Cabot Square Canary Wharf London E14 4QZ
This report was signed on 21 July 2026.
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CHHATAK ISLAMIC SOCIETY
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Statement of Financial Activities for the year ended 30 Sep2025
| Incoming resources General donations Ramdan and other collections Total incoming resources Resources expended Facility expenses and admin costs Educational supports Professional fees Total resources expended Net Income/(Deficit) Total Funds brought forward Total Funds |
Unrestricted funds £ 8,666 26,481 |
Restricted Funds £ - - |
Total Funds 2025 £ 8,666 26481 35,147 - - - |
Total Funds 2024 £ 9409 11280 |
|---|---|---|---|---|
| 35,147 207 22,710 500 |
- - - - |
20,689 13,000 2080 500 |
||
| 23,417 | - | - - 9475 21205 |
15,580 | |
| 11730 | - | 5109 | ||
| 9,475 | - | 4,366 | ||
| 21205 | -- | 9475 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure driven from continuing activities.
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CHHATAK ISLAMIC SOCIETY
Balance Sheet as at 30 Sep2025
| Notes FIXED ASSETS Fixtures, fittings and equipment 4 CURRENT ASSETS Debtors Amounts falling due within one year 5(a) Amounts falling due after one year 5(b) Cash at bank and in hand CREDITORS:amounts falling due within one year 6 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted funds 7 Restricted funds 7 Total funds |
2025 £ - - - 21,205 21,205 - 21,205 21,205 21,205 21,205 - 21,205 |
2024 £ - |
|---|---|---|
| - - 9,475 |
||
| 9,475 - |
||
| 9,475 | ||
| 9,475 | ||
| 9,475 | ||
| 9,475 - |
||
| 9,475 |
The charity is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 Sep 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 Sep 2025 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act in respect to accounting records and for the preparation of the accounts.
Approved by the board of trustees on 21September 2025 and signed on their behalf by:
Lukman Ahmed (Jul 22, 2026 18:11:08 GMT+1) Lukman ahmed Trustee of Chhatak Islamic Society
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Notes to the financial statements
1. Accounting Policies
1.1 Basis of preparation of accounts
The charitable company is a public benefit entity as defined by FRS 102, and the financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (Charities SORP (FRS 102)), and the Companies Act 2006.
The financial statements are prepared on a going concern basis under the historic cost convention. The financial statements are prepared in pound sterling which is the functional currency of the charity. The charity is not large enough to require a Statement of Cash Flows.
The principal accounting policies applied in the preparation of these financial statements are set out below.
1.2 Going concern
The trustees have reviewed cashflow forecasts and have a reasonable expectation that the charity has adequate resources to continue for the foreseeable future, being twelve months from the approval of the financial statements. The financial statements have therefore been prepared on a going concern basis.
1.3 Fund accounting
Unrestricted funds comprise those funds which the trustees are free to use for any purposes 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.
1.4 Incoming resources
All incoming resources are included in the Statement of Financial Activity (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. The following specific policies are applied to particular categories of income: Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Rental income is recognised when the charity’s right to receive payment is established.
1.5 Resources expended
All expenditure is accounted for on an accruals basis within the Statement of Financial Activity (SoFA), and has been classified under headings that aggregate all costs related to that category. Expenditure is recognised once there is a legal or constructive obligation to make payments to a third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Input VAT that cannot be claimed is included in the cost to which it relates. Rentals payable and lease incentives under operating leases are charged to the SoFA on a straightline basis over the lease term.
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Notes to the financial statements (continued)
1.6 Tangible fixed assets and depreciation
Individual fixed assets costing £500 or more are capitalized at cost, and are stated in the accounts at cost less depreciation. Depreciation is calculated to write off the cost less their estimated residual value, over their expected useful lives as follows:
Furniture, fixtures and fittings (5 years)
1.7 Cash at bank and in hand
All highly liquid instruments with an original maturity of three months or less are classified as cash equivalents.
1.8 Debtors
Short- and long-term debtors are measured at transaction price, less any impairment. Prepayments are valued at the amount prepaid net of any discounts due.
1.9 Creditors
Short term trade creditors are measured at the transaction price. Accruals are valued at the net cost, less any discounts offered.
Notes to the financial statements (continued)
2. Legal status of the charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 for each member of the charity.
3. Staff Costs
Wages and salaries Social security costs Average number of employees Employees paid in excess of £60,000- Not applicable |
2025 £ - - - 0 - |
2024 £ - - |
|---|---|---|
| - | ||
| 0 - |
No employer’s NIC was incurred. The trustees neither received nor waived any remuneration during the year (2024: £nil). The trustees did not have any expenses reimbursed during the year (2024: £nil). The charity does not operate any pension scheme for its employees.
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Notes to the financial statements (continued)
4. Tangible Fixed Assets
| Cost: At 1 August 2024 Additions At 30 Sep2025 Depreciation: At 1 August 2024 Charge for the year At 30 Sep2025 Net book value: At 1 August 2024 At 30 Sep2025 |
Fixtures, fittings and equipment Total £ £ - - - - |
|---|---|
| - - |
|
| - - - - |
|
| - - |
|
| - - |
|
| - - |
5. Debtors
| a) amounts falling due within one year Prepayments Other debtors b) amounts falling due after one year Other debtors |
2025 £ - - - 2025 £ - - |
2024 £ - - |
|---|---|---|
| - | ||
| 2024 £ - |
||
| - |
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Notes to the financial statements (continued)
6. Creditors
| a) amounts falling due within one year Other taxation and social security 7. Analysis of charitable funds Analysis of fund movements Balance b/fwd Incoming resources £ £ Unrestricted general funds 9,475 35,147 Restricted funds - - Total 9,475 35,147 |
2025 £ - - Resources expended £ (23,417) - (23,417) |
2024 £ - |
|---|---|---|
| - | ||
| Fund c/fwd £ 21,205 - 21,205 |
7. Analysis of charitable funds
Restricted funds are to be used only for the purchase of the premises and associated legal and professional costs.
8. Analysis of net assets between funds
| Analysis of funds | Unrestricted funds Restricted funds | Unrestricted funds Restricted funds | Total as at July 2025 |
|---|---|---|---|
| £ | £ | £ | |
| Fixed assets | - | - | - |
| Current assets | 21,205 | - | 21,205 |
| Current liabilities | - | - | - |
| Total net assets | 21,205 | - | 21,205 |
9. Miscellaneous
The charity benefitted from work performed by volunteers. The entity did not engage in grant making activity during the year. The entity had no contingent liabilities as at 30 Sep 2025 (2024: nil). There are no significant events after the reporting period. Fees payable to the independent examiner for the year ended 30 Sep 2025 is £500 (2024: £500).
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Chhatak Islamic Soceity_AC YE 30 September 2025
Final Audit Report
2026-07-22
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"Chhatak Islamic Soceity_AC YE 30 September 2025" History
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