2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1129470

TRUSTEES' REPORT AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CRESCENT LEARNING CENTRE (MAKKI MASJID)

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

CRESCENT LEARNING CENTRE (MAKKI MASJID)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

	Page
Trustees' Report	1 to 3
Independent Examiner's Report	4
Statement of Financial Activities	5
Statement of Financial Position	6
Statement of Cash Flows	7
Notes to the Statement of Cash Flows	8
Notes to the Financial Statements	9 to 17

CRESCENT LEARNING CENTRE (MAKKI MASJID)

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the trust, as set out in its governing document are:

"To promote any charitable purpose for the benefit of persons from ethnic minorities resident in Burton Upon Trent and surrounding areas, in particular by the relief of poverty, promotion of health, provision and advancement of education and the provision of facilities for recreation and other leisure-time occupation in the interest of social welfare with the object of improving the conditions of life of the said persons."

Our objectives are set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

Significant activities

During the year, the charity continued to operate Makki Masjid as a place of daily and Friday prayers. Regular congregational prayers took place throughout the year and attendance remained stable.

The charity continued to provide Madressa education for children and young people, including Quran reading, memorisation, and basic Islamic studies. Hifz classes continued to operate and remained well attended.

The mosque facilitated religious festivals and events including Ramadan activities, iftar arrangements, and Eid prayers.

The charity provided funeral and burial support services in accordance with Islamic principles, supporting bereaved families at times of need.

Nikkah services continued to be offered and were used by several couples during the year.

Community facilities, including the hall, remained available for community use. Where not required for charitable activities, facilities were hired out to generate income to support the charity’s objectives.

Zakat collections were facilitated by the mosque. All Zakat funds collected were distributed for eligible charitable purposes in line with Islamic principles and were not used to fund the running costs of the mosque.

Public benefit

The trustees consider that the activities undertaken during the year provided clear public benefit. Benefits include access to worship, education for children and young people, support for families during significant life events, and provision of community facilities that are accessible to the wider local population.

ACHIEVEMENTS AND PERFORMANCE

The charity successfully maintained and expanded its religious, educational, and community services during the year. Significant fundraising activity enabled the charity to strengthen its financial position and invest in long term assets for the benefit of future generations. Educational provision remained consistent and community engagement remained strong.

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

FINANCIAL REVIEW

During the year ended 31 March 2025, the charity generated total income of £486,444 compared with £775,570 in the prior year. Income comprised donations and legacies of £468,837, charitable activity income of £8,386, and investment income of £9,221. Of the total income, £186,468 related to unrestricted funds and £299,976 related to restricted funds.

Total expenditure for the year amounted to £377,110 compared with £455,744 in the prior year. Expenditure included £285,476 of donations paid in respect of restricted activities and £84,627 relating to mosque and Madressa running costs.

The charity generated a net surplus of £109,334 for the year compared with £319,826 in the prior year. Unrestricted funds increased by £94,834 and restricted funds increased by £14,500.

At 31 March 2025, total funds stood at £1,405,918, comprising unrestricted funds of £1,330,038 and restricted funds of £75,880. Cash balances at the year end amounted to £233,729.

Although reported as unrestricted, the trustees note that the majority of unrestricted funds are not readily available for general use. A significant proportion of these funds is invested in properties owned by the mosque and held within designated property funds. These funds have been set aside by the trustees for long term charitable use and ongoing operational needs and are therefore not intended to be applied to day to day expenditure.

The trustees continue to monitor liquidity carefully and consider the level of free reserves to be appropriate in light of the charity’s property holdings, ongoing commitments, and future plans.

FUTURE PLANS

The trustees intend to continue developing the charity’s facilities and services. Key priorities include managing and repaying outstanding loans where possible, continuing property improvements, and expanding educational provision. The trustees also plan to maintain fundraising efforts to support ongoing activities and long term sustainability.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Crescent Learning Centre (Makki Masjid Trust) is a registered UK Charity and is governed by its constitution adopted on 18 December 2006 as amended by special resolution dated 11 April 2009.

It is an unincorporated charity and it was registered with Charity Commission of England and Wales on 7 May 2009 under charity number 1129470.

Appointment of new trustees

The trustees named above are permanent members of the general public who have invested their time, finances and efforts in establishing the Crescent Learning Centre in order to fulfil its aims and objectives and have served throughout the year.

Due to the permanent nature of their roles, no elections will be held to replace the Trustees. If a Trustee requires replacing, then that is a matter to be decided independently by the Trustees alone. The nature, reason and requirement for replacement (including the replacement process) would primarily be the concern and responsibility of the Trustees.

Organisational structure

The trustees may from time to time make such rules and regulations in their absolute discretion think fit for the management of the institution and may at any time vary such rules and regulations.

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1129470

Principal address

18 Victoria Crescent Burton-On-Trent DE14 2QA

Trustees

Mr R Aboojee Mr M Ghodawala Mr J Ahmed Mr M Sayed

Mr R Aboojee is a Principal of The Centre and head teacher of the Madressa and he receives a salary for his services.

Independent Examiner

Nazir Malida FCCA Watergates Ltd 109 Coleman Road Leicester LE5 4LE

Approved by order of the board of trustees on 8th January 2026 and signed on its behalf by:

Mr R Aboojee - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRESCENT LEARNING CENTRE (MAKKI MASJID)

Independent examiner's report to the trustees of Crescent Learning Centre (Makki Masjid)

I report to the charity trustees on my examination of the accounts of Crescent Learning Centre (Makki Masjid) (the Trust) for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Nazir Malida FCCA

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

8th January 2026

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Mosque and madressa running Investment income 3 Total EXPENDITURE ON Raising funds 5 Charitable activities 6 Mosque and madressa running Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 168,861 8,386 9,221 186,468 7,007 84,627 91,634 94,834 1,235,204 1,330,038	Restricted funds £ 299,976 - - 299,976 285,476 - 285,476 14,500 61,380 75,880	31/3/25 Total funds £ 468,837 8,386 9,221 486,444 292,483 84,627 377,110 109,334 1,296,584 1,405,918	31/3/24 Total funds £ 770,952 4,618 - 775,570 380,115 75,629 455,744 319,826 976,758 1,296,584

The notes on page 0 form part of these financial statements

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

STATEMENT OF FINANCIAL POSITION 31ST MARCH 2025

Notes FIXED ASSETS Tangible assets 11 Investment property 12 CURRENT ASSETS Debtors 13 Cash at bank CREDITORS Amounts falling due within one year 14 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 15 NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted funds £ 815,189 358,286 1,173,475 - 157,849 157,849 (1,286) 156,563 1,330,038 - 1,330,038	Restricted funds £ - - - - 75,880 75,880 - 75,880 75,880 - 75,880	31/3/25 Total funds £ 815,189 358,286 1,173,475 - 233,729 233,729 (1,286) 232,443 1,405,918 - 1,405,918 1,330,038 75,880 1,405,918	31/3/24 Total funds £ 776,251 358,286 1,134,537 15,206 164,826 180,032 (2,985) 177,047 1,311,584 (15,000) 1,296,584 1,235,204 61,380 1,296,584

The financial statements were approved by the Board of Trustees and authorised for issue on 8th January 2026 and were signed on its behalf by:

Mr R Aboojee - Trustee

The notes on page 0 form part of these financial statements

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025

Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Purchase of investment property Interest received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	31/3/25 £ 109,756 109,756 (42,875) - 2,021 (40,854) 68,902 164,826 233,729	31/3/24 £ 411,353 411,353 (40,138) (358,286) - (398,424) 12,929 151,897 164,826

The notes on page 0 form part of these financial statements

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Loss on disposal of fixed assets Interest received Decrease in debtors Decrease in creditors Net cash provided by operations 2. ANALYSIS OF CHANGES IN NET FUNDS	31/3/25 £ 109,334 3,181 755 (2,021) 15,206 (16,699) 109,756	31/3/24 £ 319,826 1,864 - - 106,518 (16,855) 411,353

Net cash Cash at bank and in hand Total	At 1.4.24 Cash flow At 31.3.25 £ £ £ 164,826 68,903 233,729 164,826 68,903 233,729 164,826 68,903 233,729

The notes on page 0 form part of these financial statements

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on cost Fixtures and fittings - 15% on cost Motor vehicles - 20% on reducing balance

MARKET VALUES OF LAND AND BUILDINGS

The charity's freehold land and buildings are used solely for charitable purposes. In the opinion of the trustees the market value of the land and buildings of the charity exceeds the amount shown on the balance sheet, but they do not consider the expense of a professional valuation to be justified.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

2. DONATIONS AND LEGACIES Donations received Gift aid 3. INVESTMENT INCOME Rents received Bank interest receivable 4. INCOME FROM CHARITABLE ACTIVITIES Activity Madressa fees Mosque and madressa running 5. RAISING FUNDS RAISING DONATIONS AND LEGACIES Donations paid Fundraising fees	31/3/25 £ 468,837 - 468,837 31/3/25 £ 7,200 2,021 9,221 31/3/25 £ 8,386 31/3/25 £ 292,483 - 292,483	31/3/24 £ 654,820 116,132 770,952 31/3/24 £ - - - 31/3/24 £ 4,618 31/3/24 £ 378,165 1,950 380,115

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

6. CHARITABLE ACTIVITIES COSTS Mosque and madressa running 7. SUPPORT COSTS Mosque and madressa running 8. TRUSTEES' REMUNERATION AND BENEFITS Trustees' salaries	Support Direct costs (see Costs note 7) Totals £ £ £ 80,544 4,083 84,627 Governance Finance costs Totals £ £ £ 1,669 2,414 4,083 31/3/25 31/3/24 £ £ 12,000 13,000

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

9. STAFF COSTS Wages and salaries The average monthly number of employees during the year was as follows: Madressa and mosque staff	31/3/25 £ 29,525 29,525 31/3/25 3	31/3/24 £ 26,313 26,313 31/3/24 2

No employees received emoluments in excess of £60,000.

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 127,674 Charitable activities Mosque and madressa running 4,618 Total 132,292 EXPENDITURE ON Raising funds 6,590 Charitable activities Mosque and madressa running 75,629 Total 82,219 NET INCOME 50,073 Transfers between funds 269,706 Net movement in funds 319,779 RECONCILIATION OF FUNDS Total funds brought forward 915,425 TOTAL FUNDS CARRIED FORWARD 1,235,204	Restricted funds £ 643,278 - 643,278 373,525 - 373,525 269,753 (269,706) 47 61,333 61,380	Total funds £ 770,952 4,618 775,570 380,115 75,629 455,744 319,826 - 319,826 976,758 1,296,584

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. TANGIBLE FIXED ASSETS

Freehold Plant and property machinery £ £ COST At 1st April 2024 771,608 824 Additions 32,835 - Disposals - - At 31st March 2025 804,443 824 DEPRECIATION At 1st April 2024 - 824 Charge for year - - Eliminated on disposal - - At 31st March 2025 - 824 NET BOOK VALUE At 31st March 2025 804,443 - At 31st March 2024 771,608 - 12. INVESTMENT PROPERTY FAIR VALUE At 1st April 2024 and 31st March 2025 NET BOOK VALUE At 31st March 2025 At 31st March 2024 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors	Fixtures and fittings £ 21,272 10,040 - 31,312 17,384 3,182 - 20,566 10,746 3,888	Motor vehicles £ 1,180 - (1,180) - 425 - (425) - - 755 31/3/25 £ -	Totals £ 794,884 42,875 (1,180) 836,579 18,633 3,182 (425) 21,390 815,189 776,251 £ 358,286 358,286 358,286 31/3/24 £ 15,206

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25 £ Taxation and social security (1,834) Other creditors 3,120 1,286 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31/3/25 £ Other creditors - 16. MOVEMENT IN FUNDS Net Transfers movement between At 1.4.24 in funds funds £ £ £ Unrestricted funds General fund 1,235,204 94,834 (1,162,729) Designated - Property fund - - 1,162,729 1,235,204 94,834 - Restricted funds Zakat 61,333 14,547 - Other projects 47 (47) - 61,380 14,500 - TOTAL FUNDS 1,296,584 109,334 -

31/3/24 £ (1,313) 4,298 2,985 31/3/24 £ 15,000 At 31.3.25 £ 167,309 1,162,729 1,330,038 75,880 - 75,880 1,405,918

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Zakat Other projects TOTAL FUNDS	Incoming resources £ 186,468 131,874 168,102 299,976 486,444	Resources Movement expended in funds £ £ (91,634) 94,834 (117,327) 14,547 (168,149) (47) (285,476) 14,500 (377,110) 109,334

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds Zakat Renovation Project Other projects Investment Properties TOTAL FUNDS	At 1.4.23 £ 915,425 61,333 - - - 61,333 976,758	Net movement in funds £ 50,073 - 14,340 47 255,366 269,753 319,826	Transfers between At funds 31.3.24 £ £ 269,706 1,235,204 - 61,333 (14,340) - - 47 (255,366) - (269,706) 61,380 - 1,296,584

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Zakat Renovation Project Other projects Investment Properties TOTAL FUNDS	Incoming resources £ 132,292 145,591 14,340 227,981 255,366 643,278 775,570	Resources Movement expended in funds £ £ (82,219) 50,073 (145,591) - - 14,340 (227,934) 47 - 255,366 (373,525) 269,753 (455,744) 319,826

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Designated - Property fund Restricted funds Zakat Renovation Project Investment Properties TOTAL FUNDS	At 1.4.23 £ 915,425 - 915,425 61,333 - - 61,333 976,758	Net movement in funds £ 144,907 - 144,907 14,547 14,340 255,366 284,253 429,160	Transfers between funds £ (893,023) 1,162,729 269,706 - (14,340) (255,366) (269,706) -	At 31.3.25 £ 167,309 1,162,729 1,330,038 75,880 - - 75,880 1,405,918

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming resources £ Unrestricted funds General fund 318,760 Restricted funds Zakat 277,465 Renovation Project 14,340 Other projects 396,083 Investment Properties 255,366 943,254 TOTAL FUNDS 1,262,014	Resources Movement expended in funds £ £ (173,853) 144,907 (262,918) 14,547 - 14,340 (396,083) - - 255,366 (659,001) 284,253 (832,854) 429,160

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CRESCENT LEARNING CENTRE (MAKKI MASJID)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

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