Charity Numb•r". 1129284 England and Wales LOOM Tru8t8a's Roport and Flnanclal Statoment• For th• Perlod Ended 30 Aprll .2023
ZIA UL LOOM rtand Contsn Pago Chorlty Infomiatlon Tru8teos' r•port Ind•pondont •xamln•V• r•port to tho Tru8tOQ8 Flnanclal Statsment• Balanc• Sht Notss to tho accounts 10-14
ZIA UL LOOM Cha rlod ended ril .20 Qarl Mohamrrnd Ashrnf SIALVI ICh•lrmanl Ghulam You$af QURESHI (Truthe) Waslm AKRAM (frustee) M¢)hamad Sal•om KHAWKIA ITnMl••l Abdtsl Azlz AHMAD ITrnsts•l Iljohammad SIDDIQUE trru$t0e appolntod 28.02.20231 saj1adarn CHOUDRY (Trugtee appolntèd 03.012023) Qlfjar Noor ul ZAthIAN (Truste• appolnted 03.01.2023) H•llz muhamm AKRAM ITnMts• •ppolnt•d 03.01.20231 Prlnclpal bankern: Unlty Tru818ank London Bu8lne•• Addr•ss: S Stanley Av•nu• WEMBLEY Mlddlos•x HAO 4JA Chartty Numbor. 1129284 England and W•l•• Ae¢ounlants; 8 IA Q A¢¢ountsnGy and Ilan•g•m•nt ¢on•ullanGy Lld Crown H0e1te 702, North Clrtular Road London 14W10 7PN
ZIA UL ULOOM Trustees Annu Structuro Govemanc8 & Mana emont The ZIA UL ULOOM a8 charity was i01K)rated on 23 Awl 2009 and Is govemed by Chanty Cwsbtubors ft is aso a wistered charity. 1129284 anl8 ona tructur• Th8 charity truslees are r8sp(x)sible for the Gtratsgic rnanagnt of Iho chaty. The Cholman 1$ reBpon8ibl8 far the ImpJem8nth of nI th8 ruminq of the chanty. REFERENCE AND ADMINISTIIATIVE DETAIL8: Reglsternd charfty na ZIA UL ULOOM Charity rngistralion number 1129284 Principal office.. B Slanloy Av•nu•, W•mbl•y. MlddlM•x HAO 4JA Qari Mohammad ABhraf SIAL Ghulam Yousof QURESHI Waslm AKFiAM Mohamad Saleem KHAWA Abdul AHMAD Mohamm8d SIDDIQUE Saiia&A2am CHOUDRY Qisar Nwr ul ZAMAN Hafiz Muhammad AKRAM AccounlJnt S M Q Accountan¢y & Managgment Consuttw Limited Crown Hou8e, North Clr¢u R(. London NW10 7PN OOVERNANCE AND NAGEmE1¥f 08JECTIVE8 AND ACTMTIES structure. gov•rn•nc• and mafiag•m•nt Structsrn The ZIA UL ULOOM chartty w•8 regi8t8red on 23 4x11 2009 govwned by Comlilutlon 11 to a(fvanoe Ihe18lamlc rel1gic, and in particular. Islnlc Edwallon among81 adult Mu811m8 In the Unlled Klngdom; 21 to advanc6 edub.On amonu¥l adult Pknllm 8tLkleftts. Whether from tho United Kingdom or elsewhere". 31 to relle¥a pt)v8rty amongst Muslims in the Unrtod KIdn and out of the Uniled lQ'ngdom WKI In p&'cular, Ixrt limiting the foregoing". 41 to advance in lrfe youn9 Muslim pe(rAe thTryJgh'. A) the prowsion of refftational and lsure time ath"vrties providod In the Inrest of social *ttare. de%"gn&J to impr their corKllfjon of lrfe.. B} wovidlng $4>port 8rMI acttvrties, vthich develop their skllls, rApaclts'eB )d capabililies to enable to participala in 80ciety as mature and responslble indiwduats. Rlsk Managgment The tTU8tees have as8tts&I the maNx rf8ks to the charity is exposed to and are satisfied that 5yStem8 are in are io mi1Sg• gxposure to the¥e ri8k8.
ZIA Advancam8nt of falth G8neral Chantable Pu RaligiouB ACtIt Other Charitablo Pirpose8 Thls14b done through: Make8 Grants To IrKlivldual8 Provides Servic Other Charttable Actlviuès Thè pèrlod of 2022r23 ha8 b• an yw Zla Ul Uloom. The trust has b8en ble88¢d with thè addrtion of 4 trusteos. Our effort8 were to find and involvo local to participate In the Masffid and trusfs acttvtOe8. One of these nthv tru81ae¥, so0d Choudry. 18 lo¢al arKI very capabl¢ wofeson3I. The t are well resrthd and experienced Imam8 In Harrow and Acton Mo8qLK, Hafiz Mthamrywd Akram and Qarl &d(qu8 Kiar4 re8pe¢thly. Tho fourt 16 Ql88r Zaman 8 young, tnthu8i•illc and •dated In18lamlc educati¢M, a grlUate from Preton"a South Africa. We had thé fundraiolng 8v•nt In M8rth aTrJ fund8 rolsed 44we In the rn9n of £23.000 which w8• mu¢h loVr than ovoryone's axpectation Slnca 8¥t se¥8ral Londm Mo8qu88 have bn 'nd enough to18t do colléctiw on Som• Fiidays in In th•tr rrwu88. Thls ha8 enet4ed ul to 8lmo81 reach targot of £75,000 payment due in January 2024 lor the purchwe ofth6 fr••lKId. The Masjld propety (5. Stanw Ave, Wembley HAO A} wrchagJ In èaty 2020 tho e<Thtant ba• vlth the coun¢il to allow us tho rogularisation of the m8siwJ IlI1ng usè 8TrJ axtwnal Strtre1•xtOn810n. Tho eouncll ha8 advl3•J to remove the improvemthknlls add&J to th18 extemal 8tnJclurn and make a full nIng eppll¢abon, pethaps followyd by a pr&aFyo¥al applbcatton. Wo have foll¢yAffjd the sald advice and have appointed a architect to maké It applicatlons. Meanvknile In 2021 the Masid rmbB•l¢Jn for the rt8t of the building lo be used as maspd wa8 81)wo¥&Vall(vAd. Slnce18St Ram&Jh8n. March 2023 tho masjid. whlch was closed 8nd opened to 2 Iwg on Friday ftthe past 30 years. ha8 been ¢JperthJ for 365 days a ygar lor 4 tlm•g daily wayws. H¢ymr, efforts are bging made to have a re(lent Imam and or ReligiwB aPFK4nted. Wo to do IN8 By Ram8dh&thAafch 2024.
ZIA UL ULOOM Flnandal Ovorviow Reservos pollcy The tru9tees have set a reserve8 Wl¢y of £1,800 F¢x year end•d 30th April 2023 the ZIA UL ULOOIA h•J a surpfus of £10.801 {2021.22 £11.9971. The chanty8 financbal posrti¢)n strengthened over last year as Irustees aKI managem& retalned thr ¢ommthenl over the scrLrtiny of costs and carefvl le18dM of focused woi&ts. PrfnclDal fundina sourc• The m8j¢Nty of lund8 arn ralwl thr grant typliratATh, weg that th• tnte8s aro ke8n to dèv•lop further. Tha truit4•9 pul in pe key Ixrt¢orn •J wty>Lrt8 for lunds are to bo uJ. l the turtds are to further thè charl3 Obits. Fln•nclal manaq•m•nt pollcy Thg finarla1 management 18 mge by tha trust* and ¥taff that the adh•r•8 to its financlal Fdi¢y and wwlurM. Appnw•d by th• truth•8 on 101h F•bN•ry 2024 and •lBn•d on tholr b•h•lP Qarl Mohammad A•hraf SIALVI Icknlrman)
nde endont examin L ULOOM ort to the T teas of I report on Iho acctyjnts of the charity lor the ytar 2023. ¥thth 8 set out on pages 9 to14. Respactive respon81llbe5 of trustS and exaniner The Charis trustees are resFxjnIe for the preparakn ofthe xc¥xmts. rhariiys Irus onsider that an audit is rK)t raqui und¥ section 144121 of the Chariti05 kl 2011 Itha 2011 Act) ond that an independent 8xaninati(m is nath. It 18 my re8pon$ibilty.' a) Examine the COUnts (under section 145 of the 2011 NA. b) To follow the procedures laid dwi in the General Dirgthin8 by ts ChaTIty ComTh8010n¢l5 (under setht)n 14515)Ib) of the 2011 Acti.. CI To 8te er parb"cular mottern have comts to my attents"cffi. asls of Ind ndents •xamln•Ts Re My ex8minalion was carried tyjt In accordartce th• Gon•rnl Olrncti(rn ¥vén ty th• Charity Commi88ith)ers. An examlnation IndLths • re¥iew of the accounttng rxord8 kept by th6 chanty and a comparitson of the accounts w¢swted 1th trse reLords. It also iUd6$ conslderion of any unusual itam$ or disclosu9 In the 8Th18eéking explanatlon8 from you a• trustee8 conceming any such matters. Th8 procedures undertaken do not provid• 811 the evldÈnce that VA)uld bo rePred in an aurt and rthon8equenly I do not &xpre88 an audlt op4nl¢Jn on view gIn by tho xcounts. In connectlon with my examlnalion. no matter hA8 C(rn to ft)y attentson: {1) Whlch g5ve$ m• re880n818 Ce to tth that In rrnterid respect tho rnquirem•nt•: 81 to keep accouniing records in o¢¢ordance tlth secllon 140 of Ihe 2011 AA., and bl to prapare accounts oc¢ord with the r11 WKI %Mth th• grKountlTrJ requiremgnts ol the 2011 Act have not ten met, or 12) To whi¢h, In my OFxnlon. attOnti •hDukl bo In to ¢n&qe a F¥cper urKkntaThng ol the accourrts to b• rea¢fi. S M Q A¢utar pl3gement Con$ultancy Lld Crovffi Houatrsulte 702, North Chcular Ro•J. London NWIO 7PN Dat•: 10th F•bru•ry 2024
ZIA UL ULOOM Statement of fin Yi Totsl Total NCO G RESOURC Gr8nts and LogaGIos- Donatlon$ Oth6rs Total In¢omlng R8•ourc 74.676 74,676 38.407 876 CO$ of goMrating ftmd•.' 12,020 12,020 2.138 Charttablg acUvitse8'. 61,400 51,400 18,158 Governanee coats.. 4,405 4.405 67,826 24NIO NEf INCOMINGI{OUTGOING) RE80URCES 6.861 6.851 11,997 Totsl fund• bmught forward 11,997 147,790 135,793 TOTAL FUND8 CARRIED FORWARD
ZIA UL ULOOM BALANC EET 202W23 2021122 TANGIBLE FIXED ASSETS Land Bulldlng 350.000 141 000 350,000 CURRENT AS8Ef8 Debtors Cash al bank and in hw 15.832 5.231 CURRENT LIABILITIES Cre¢Jilors NET CURRENT ASSErs 352,191 336,359 351.441 1346,210 Totsl Curront Amats l•s• Currèrtt bIllI1• 154,841 147.790 RESERVES In¢ome Expendltue accourt 154.841 147,790 Momb•rn' Fund• 154.841 147,790 Thèse a¢c¢)unts hav8 dollvered in acCon1arr tho pro¥l•lor •ppllcabl• to compan688 8ublect to Jmall Compan1 regmo. For tha year endlng 30104r2023 the comp8ry wèj ld to exemptbn frtyn audlt under 8ectlon 477 (21 of Companies PLt 20L. Th? membern not requlred the cc4npary to oiain an In x(xN(18nce th $edon 478 of th¢ Companle8 Act 2006. Tho directora thglr ro8pwlbllrty fOrccnp'n9 Thlth the requirements of the coMp8r•S A¢t 20 th r88Frtt to accwnbThJ record8 Qarl Mohwnm•d Ahral SIALVI IChilrm•nl Approved by the bogrd on
ZIA UL ULO Notgs to the Financlal Statomonts For th• YIE 30 April '2023 Basls of preparlng the fftnanclal statsments The financial ststements ofthe charrty. which is a pthic benefit W wvjgr FRS 102, have Fyepared in xcordanc8 th8 cfwilies SORP (FRS 102)'Acccxmting 8ntJ Repyts'w by CharfiieJ: with thg Flnanci81 Reporting Sdfjrd appficabt• in th• UK •xl cl Irdand IFRS 1021 leffeclive 1 January 2015}'. Financial Reporting Standard 102 The FiwKial Repoit'fWJ Standard applicable in the UK arKI Republlc ofifeland, 8ThJ the chariti kt 2011. Th ftnandd have prBpw•J undw the hiOri1 c08t convent60n. The charity has taken advantage of th• followng th'sclosure exemptr'ons in preparirwJ these financl slatements. as permitted by FRS 102 Tr Fin111 RefxwUNJ StaThJard applThble In UK and Republlc ollreland.: the requlremenl$ of Sectlon 7 Sfal8ment of Cash Flws.. the requirent ol S¢Gtion 3 Finarrid Statement Presentslion kwagraph 3.17ld); the requirements of Section 11 Financial Instruments parawphs 11.41(bl. 11.41{G}. 11.41(e). 11.411n, 11.42, 11.44. 11.45, 11.47, 1148(8)(iii). 11.Wal{N), 11.48(b) and 11.48(c)- the requiremonls of Section 12 Other Flnancial In8truments paragraph8 12 26. 12 27, 12.29(a), 12.29 Ibl and 12.29A. the requlr8mant of Se¢iion 33 Related Party DiB¢losure pgrngrgph 33.7. rftlcal accountlng Judgement• and key •ource8 of es11mOn unc•rtalnty There a no s1gnifiGanl estlmates hon9 a material ellect on the finanGiat statements. Incom• All Income Is recowl8•d In Statomert of FInc Acll¥liie8 chority has ontiuemwrt to the funds. it 18 proba1• that Incomo 111 be ratrIed atyl th• can mo9sured rnliatAy. Donatlon• Thi¥ comprises all incomlng resoL¢es frorn donabons, grnnts of gerwal nature prwded by olhar charltablg foundation8 1¢h are con¢J6tlonal on del19 cwtw"n levels ot volumes of a swvic• ¢y Supply of charitable goods and In¢oma from lundral$livJ path8 It basis ol that vthich 18 romlttéd lo ZIA UL ULOOM in thg Urll•d 'nathn. Exp•ndfturn LSabil1ts arn rèeogni8ed al •xpdItr0 M •oon as th•r• 1$ o l•gal or con•tnKdv• oblig8Jon eommth'ng the charrty to that expendllure, it is probable th& a tran8ler of o¢(mnic bengfits ¥1 bo reqred In 8etu•rrrt and the amount of the obllgallon ¢an be rraSU1 reliabty. Exp8ndlbJre16 a¢o)unled for on an a¢¢rual8 ba818 and h8$ been cla88lfied under ldIrJ5 that aggregate all cost relatwl io the catfrjory. Wherg COBts cannot be dlreclly attnbuted to parucular he•*ngs tw have b88n allocaled to 10¥1108 on a ba8 consistent wilh the use of r88ource8. Grants off8red subject lo condrtron$ which have rnt been ai th• yw end dale noted a8 8 comrrutment bul not accr as P48 10
ZIA UL UL Ra181ny funds Raising funds includes all expefKliturg Ined by the charity to ralse fund8 fry tts chaiitablo purposes and Includes costs of all firaisiry actitIes. awlts and 0chtable& trathng. Charltable actfvltl88 Charitable expendilure comprfses tltre costs by th8 charity in tho dBlivw of rt4 aclfvltlès and them. services for tts benefiaaries. It indudes both Costs that b8 allocated th'rectly to Such a¢tivtti88 and those costs ol an indirect nature nSary to siw¢At Govornanco ¢09ts Governance costs include those Incwred in the govemance of th8 Charity and rts assets and are Imadty assoclai8d wrth meets"rwJ tho conststub.orwl and stabjtory wuir•nnts of the Charfty. Allocatlon and apportlonm•nt of costs Support costs include central JtiOnS and have been allo¢atsd to athbfy cost e4tegodes usag8. on a b8819 consi51gnt Vllth thè L9 of resour$, lor 8xamF4e, allocation propoty costs by floor areas. or per cap6ts1. $iaff co8ts by tha Wmo spent and cth8r ccAts by Ihwr Tanglbl• flxed a•o0ts Fixed a88elJ are included at cost. Items are CtaIlSed if their cost or, ff gifted th8Sr dortsd valu8.18 ¢)ver £1,000. D•weclation is provided on tangible fixed assets 80 &8 to write off the cost or valuauon. le88 any 08ttm8ted re8idual vdu?. over thr exod usahj a¢)Mi¢ lrfe as fdlos.' Ofnce equlpment 25% 8traight Ilno ba818 Taxatlon The charlty IB exempt fr(n tsx on ts chwttt xbvkne8. Fund Vnre8triGt8d ftjnds be uséd in a¢Mrd8nce ith the chwitat40 obpcts¥pB at the dlKretton of the tru8lee8. Re8tri¢ted fuThJs can onty b• used far pgrliwlar rmtiicted pWpO ¥thIn I objects of the charlty, ftestrlctlons &188 when 8p8dfiéd ty the donor CY whw fvnds arn r•iwJ for parti"1r rostrjcted purpo5•8. Further Qxplanallon olthe notur• of each irKlud•J In Th not68 to flnanclal 818lements. Qolng concern The Board 0fTruste have r9•d the Clwtys fiwKial requlrernents for 8 p•rifxI of 12 months followln9 the dal8 ol approv of these accounts and ore satssfied that Ire arn no m•t8rial uncertainti08 about the charity'$ atAlity lo conb'nue,tt)orefcffa the CliarW8 acIN lll ¢yrate at a contind ad4Lth level of 8urplu8 in the fuhwo. Fln•n¢lal In•trum•nts The charity only ha$ finandel a88èts arKI financlal Ilabllitles ol a klTh1 th81 qualffty as bN¥ic financiAI In8truments. Ba61c financlal Irtrumenls are Inllialty rwintsed at tr8nsactson value. Deprnclatlon Depreciation has be•n provlded at tho folluAlng r8t8s In (ydw to wrtte off tt a¥¥ets ovèr thgir estimated useful livos. Land and 8ullding$ app(t'orI on th• basls of ot 70% tand arKI 30% aldIng. Building glgment depre¢iatsd over 2% p.a ovw e pwbj of 50 yews. Fixlures&Fitting linc.Computer81 Plant and machirry Motor vehicles 25% on o)¥t 25%¢0 25% ¢)n c08t
UL 2022123 2021r22 Donation Building Prol8¢t Don8tlons 51,676 23,000 36,407 74.678 38,407 AUL 2022123 2021122 Funralsing CcK8t Buslness Rat88 Insuranca Satff Sglary Piofe88ioMI F8• Bulldlng Purch88• Rap8ir and Malnt Ulilty C081 Bank Charge¥ Accourrtan¢y Deprériats'c 1,C60 1,411 2,138 18,158 180 50,000 3,418 1,816 191 750 20S 250 67,825 24,410 P8gè 12
UL ULOOM Notes to thè Flnanclal Stat•m6nts For tho YIE 30 April .2023 Totsl Opgnlng Balance a5 at 01 May 2022 150,0(KI 350,0(K) 500,000 Addl D16posal Cboslng Balan¢0 88 at 30 April'2023 150.000 350,000 500,000 Openlng Balance 08 8t 01 May ?022 6,000 Chwges for the Yoar 3,000 3,000 DI8POBal C1061ng B818nce 99 at 30 Apnl '2023 9.000 Net book valu• 141.000 360.ODO 491,000 P•J¢ 13
ZIA UL LOOM Notes to the Flnanclal Statements For the y 30 Aprll .2023 6.cr amounts f•lllng wlthln on• yMr 202Z123 2021122 ACcotancY Fee 8ullding 2,191 1,441 350.000 £352 191 £351441 Wages and sab•• PAYE 18.158 P4• 14