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• Sh￿t 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 saj1ad￿arn 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 H0￿e￿￿1te 702, North Clrtular Road London 14W10 7PN ZIA UL ULOOM Trustees Annu Structuro Govemanc8 & Mana emont The ZIA UL ULOOM a8 charity was i￿01K￿)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 rnanag￿nt 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 KHAW￿A Abdul AHMAD Mohamm8d SIDDIQUE Saiia&A2am CHOUDRY Qisar Nwr ul ZAMAN Hafiz Muhammad AKRAM AccounlJnt S M Q Accountan¢y & Managgment Consutt*w 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. Isl*nlc Edwallon among81 adult Mu811m8 In the Unlled Klngdom; 21 to advanc6 edu￿b.On amonu¥l adult Pknllm 8tLkleftts. Whether from tho United Kingdom or elsewhere". 31 to relle¥a pt)v8rty amongst Muslims in the Unrtod KI￿d￿n 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 l*sure time ath"vrties providod In the In*rest 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 ACtI￿t 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¥, so￿0d Choudry. 18 lo¢al arKI very capabl¢ wofes￿on3I. 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 •d￿ated In18lamlc educati¢M, a gr￿lUate from Preton"a South Africa. We had thé fundraiolng 8v•nt In M8rth aTrJ fund8 rolsed 44we In the rn9￿n of £23.000 which w8• mu¢h loV￿r than ovoryone's axpectation Slnca 8¥￿t se¥8ral Londm Mo8qu88 have b￿n ￿'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} wrchag*J In èaty 2020 tho eLrt8 for lunds are to bo u*J. l the turtds are to further thè charl￿3 Obi￿ts. Fln•nclal manaq•m•nt pollcy Thg finar￿la1 management 18 m￿ge￿ 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 respon81￿llbe5 of trust￿S and exaniner The Chari￿s trustees are resFxjn￿I￿e 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 ComTh￿8010n¢l5 (under setht)n 14515)Ib) of the 2011 Acti.. CI To 8t*e ￿*￿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 tr￿se reLords. It also i￿Ud6$ conslder*ion of any unusual itam$ or disclosu￿9 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 reP￿red in an aurt and rthon8equenly I do not &xpre88 an audlt op4nl¢Jn on view gI￿n by tho xcounts. In connectlon with my examlnalion. no matter hA8 C(rn to ft)y attentson: {1) Whlch g5ve$ m• re880n81￿8 C￿e to tth that In ￿ rrnterid respect tho rnquirem•nt•: 81 to keep accouniing records in o¢¢ordance t*lth secllon 140 of Ihe 2011 AA., and bl to prapare accounts oc¢ord with the r￿1￿1 WKI ￿ %Mth th• grKountlTrJ requiremgnts ol the 2011 Act have not t*en met, or 12) To whi¢h, In my OFxnlon. attOnti￿ •hDukl bo In to ¢n&qe a F¥cper urKkntaTh*ng ol the accourrts to b• rea¢fi￿. S M Q A¢￿u￿tar￿ pl￿3gement 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 oi*ain an In x(xN(18nce th $edon 478 of th¢ Companle8 Act 2006. Tho directora thglr ro8pwlbllrty fOrcc*np￿'n9 Thlth the requirements of the coMp8r￿•S A¢t 20￿ ￿th r88Frtt to accwnbThJ record8 Qarl Mohwnm•d A*hral SIALVI IChilrm•nl Approved by the bogrd on ZIA UL ULO Notgs to the Financlal Statomonts For th• YIE 30 April '2023 Basls of preparlng the fftnanclal statsments The financial ststements ofthe charrty. which is a pthic benefit W wvjgr FRS 102, have Fyepared in xcordanc8 ￿ th8 cfwilies SORP (FRS 102)'Acccxmting 8ntJ Repyts'w by CharfiieJ: with thg Flnanci81 Reporting S￿dfjrd appficabt• in th• UK •xl cl Irdand IFRS 1021 leffeclive 1 January 2015}'. Financial Reporting Standard 102 The FiwKial Repoit'fWJ Standard applicable in the UK arKI Republlc ofifeland, 8ThJ the chariti￿ kt 2011. Th ftnandd have prBpw•J undw the hi￿Ori￿1 c08t convent60n. The charity has taken advantage of th• followng th'sclosure exemptr'ons in preparirwJ these financl slatements. as permitted by FRS 102 Tr Fin￿￿111 RefxwUNJ StaThJard applThble In UK and Republlc ollreland.: the requlremenl$ of Sectlon 7 Sfal8ment of Cash Flws.. the requir￿￿ent 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 es11m￿On unc•rtalnty There a￿ no s1gnifiGanl estlmates ho￿n9 a material ellect on the finanGiat statements. Incom• All Income Is recowl8•d In ￿ Statomert of FIn￿c￿ Acll¥liie8 chority has ontiuemwrt to the funds. it 18 proba1￿• that Incomo *111 be r￿atrIed 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 del1￿9 cwtw"n levels ot volumes of a swvic• ¢y Supply of charitable goods and In¢oma from lundral$livJ path￿8 ￿ It￿ basis ol that vthich 18 romlttéd lo ZIA UL ULOOM in thg Urll•d ￿'nath￿n. Exp•ndfturn LSabil1ts￿ arn rèeogni8ed al •xp￿dIt￿r0 M •oon as th•r• 1$ 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 req￿red In 8etu•rr￿rt and the amount of the obllgallon ¢an be rr￿aSU￿1 reliabty. Exp8ndlbJre16 a¢o)unled for on an a¢¢rual8 ba818 and h8$ been cla88lfied under l￿dIr￿J5 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 In￿￿ed by the charity to ralse fund8 fry tts chaiitablo purposes and Includes costs of all fi￿￿raisiry acti￿tIes. awlts and ￿0￿ch￿table& 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 n￿Sary 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•n*nts of the Charfty. Allocatlon and apportlonm•nt of costs Support costs include central ￿J￿tiOnS and have been allo¢atsd to athbfy cost e4tegodes usag8. on a b8819 consi51gnt Vllth thè L￿9 of resour￿$, lor 8xamF4e, allocation propoty costs by floor areas. or per cap6ts1. $iaff co8ts by tha Wmo spent and cth8r ccAts by Ihwr Tanglbl• flxed a•o0ts Fixed a88elJ are included at cost. Items are C￿taIlSed if their cost or, ff gifted th8Sr dor￿tsd valu8.18 ¢)ver £1,000. D•weclation is provided on tangible fixed assets 80 &8 to write off the cost or valuauon. le88 any 08ttm8ted re8idual vdu?. over th*r ex*od usahj a¢￿￿)Mi¢ lrfe as fdlo*s.' Ofnce equlpment 25% 8traight Ilno ba818 Taxatlon The charlty IB exempt fr(*n tsx on ts chwtt￿t xbvkne8. Fund Vnre8triGt8d ftjnds be uséd in a¢Mrd8nce *ith the chwitat40 obpcts¥pB at the dlKretton of the tru8lee8. Re8tri¢ted fuThJs can onty b• used far pgrliwlar rmtiicted pWpO￿ ¥￿thIn I￿ objects of the charlty, ftestrlctlons &188 when 8p8dfiéd ty the donor CY whw fvnds arn r•iwJ for parti"￿1*r rostrjcted purpo5•8. Further Qxplanallon olthe notur• of each irKlud•J In Th not68 to flnanclal 818lements. Qolng concern The Board 0fTruste￿ have r￿9*•d the Clwtys fiwKial requlrernents for 8 p•rifxI of 12 months followln9 the dal8 ol approv￿ of these accounts and ore satssfied that I￿re arn no m•t8rial uncertainti08 about the charity'$ atAlity lo conb'nue,tt)orefcffa the CliarW8 acIN￿￿ *lll ¢yrate at a contin￿d 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 Ir*trumenls 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'or￿I on th• basls of ot 70% tand arKI 30% a￿ldIng. Building glgment depre¢iatsd over 2% p.a ovw e pwbj of 50 yews. Fixlures&Fitting linc.Computer81 Plant and machir*ry 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 ACco￿tancY Fee 8ullding 2,191 1,441 350.000 £352 191 £351441 Wages and sab￿•• PAYE 18.158 P4• 14