Islarnic Cultural Society Luton Mosque Registered Charity Number: 1129781 Financial December 31 for the year ended ' 2024
Islamic Cultural Society Luton Mosque Report of the Trustees for the year ended 31 December 2024 The trustees present their annual report and unaudited financial statements for the year ended 31 December 2024 and confirm they comply with Charities Act 1993, as amended by Charities Act 2006, the trust deed and the Charities SORP 2005. Reference and Adminlstrative Information Charity Name Charity Registration Number Principal Office Islamic Cultural Society Luton Mosque 1129781 2 Westbourne Road Luton LU4 8JD Custodians Mohammed Ayub Mohammed Saghir Majid Mumtaz Ali Tahir Mahmood Malik Principal Administrators Mohammed Shafait {President) Ifraz Iqbal (Secretary) Mohammed Saleem (Treasurer) Trustees Mohammed Shafait Punno Khan Mohammed Saleem Amjid Hussain Yasar Hussain Nisar Ahmed Mohammed Rizwan Javed Akhter Mohammed Qurban Sajid Sarfraz Abdul Ghafoor (Appointed 07.07.24) Asrar Sadiq Shaker Ali Safeer Khan Tariq Aziz Arshad Yasin Arif Khan Usman Azim {Resi8ned 02.06.24) Mohammed Arif Mohammed Nisar Mahmud Ahmad Ifraz Iqbal Accountants Rci Chartered Accountants and Business Advisors 59 Union Street, Dunstable LU6 IEX Bankers Barclays Bank plc 28 George Street, Luton LUI 2AE
Islamic Cultural Society Luton Mosque Structurei governance and management Governing document Islamic Cultural Society Luton Mosque is constituted as a charitable trust registered with Charity Commission on 21 May 2009 under charity registrdtion number 1129781. Its constitution was established by an order of the High Court of Justice on 31 July 1997; as amended on 12 December 1999, 19 October 2008 and 26 April 2009. Organisational structure The charity tru5tee5 are responsible for the general control and management of the charity- The trustees give their time freely and receive no remuneration or any other financial benefits. The trustees meet together a5 a body monthly and are responsible for all decisions taken in relation to running the Mosque and the community facilities and activities provided by the charity. To assist in the smooth running of the charity the trustees have set up sub-committees that help them oversee certain aspects of the organization's work. Appointment of trustees In accordance with the constitution the general members elect 21 trustees for periods of four years. Objectives The objectives of the charity are set out in the charivs trust deed and are summarized as follows: To maintain and administer the Mosque as a place for religious worship in accordance with the beliefs and practices of Ahle Sunnat-wal-jamaat Brehlvi thought; To advance the religion of Islam in accordance with the beliefs and practices of Ahle Sunnat- Wal-jamaat Brehlvi thought; To arrange for the conduct of religious worship and religious ceremonies relating to births, marriages and death; To advance Islamic education among the whole Muslim community of Luton both children and adLJIts,' To promote by such means as are charitable, racial and religious harmony and to foster good relations between Muslims of Luton and other racial ethnic and religious communities and organizations. Activities and achievements How our artlvities deliver publlc benefit: A wide range of activities are carried out in pursuance of its charitable aims. The trustees consider that these activities, summarized below, provide benefit both to those who worship at our Mosque and the wider community of Luton.
Islamic Cultural Society Luton Mosque Religious activltles The M05que provides facilitie5 for prayers, worship and other activities associated with the Muslim faith. During the year under review, we offer a range of religious services and activities. Prayers: The Mosque is open for prayers five times a day and is well attended throughout the week. Festivals: The organisation celebrates all the major events of the Islamic faith, including Ramadan, Eid- ul Adha and Eid-ul Fitr and the birth of Prophet Muhammed (Peace be upon him). Other key activities of the centre include Funeral services, Civil marriage and Nikah, Quran classes, various Islamic events and Islamic awareness. Community activity Health seminars and consultations Community Health classes and activities Principal funding sources The principal sources of funds for the centre are collections and donations from the membership and the general public. Plans for the future period The charity is currently in the process of constructing a new multi-purpose community center, designed to extend and enhance the facilities available to its members and the wider community. Following the planning permission obtained in the previous year, building work has now commenced on-site. The new center will provide improved Space for worship, education, community health initiatives, and social activities, supporting the charitable aims of promoting religious and community welfare. The trustees are monitoring progress closely to ensure that the project is delivered within budget and in line with health and safety and regulatory requirements. Looking ahead, the trustees will continue to oversee the construction phase and will begin planning for the operational use of the new facilities once completed. This will include developing programs and services that maximize the benefit of the center to the local community. Statement of Trustees, responslbilities Trustees are responsible for preparing an annual report and financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (UK GAAPI. The applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources of charity for that period. In preparing the financial statements, the trustees are required to:
Islamlc Cultural Society Luton Mosque select suitable accounting policies and then apply them consistently; obSee the methods and principle5 in the Charities SORP; make judgments and estimates that are responsible and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in financial statementS- Prepare financial statements on the going concern basis unless it 15 inappropriate to presume that the charity will not continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial statements comply with the Charities Act 1993, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trtjst deed. They are also responsible for safeguarding the assets of the charity and hence taking responsible steps for the prevention and detection of fraud and other irregularities. The trustees for the purpose of charity law who served during the year and up to the date of this report are set out on page l. Approved by the trustees and signed on its behalf by: Mohammed Shafait President of Trustee5 Date: October 28°, 2025
Islamic Cultural Society Luton Mosque Statement of Financial Activities For the period l January 2024 to 31 December 2024 Unre8trl¢tsd Funds Restrictsd Funds Partlculars Note Total (£) Incoming resources Incoming resources from generated funds: Voluntary income: Friday prayers Others Sub total Investment income Activities for generating funds Income resources from charitable artivities Total incoming resources Resources expended Cost of generating funds: Charitable activities Governance costs- Total resources expended |Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 581,278 395,692 976,970 30,6CrfJ 581,278 395,692 976,970 I,C()7,570 I,Q)7,570 645,202 645,202 645,202 362,368 645,202 362,368 7,777,738 8,140,106 7,777,738 8,140.106
Islamic Cultural Society Luton Mosque Balance Sheet as at 31 December 2024 Particulars Fixed assets Tangible assets Amount {£) Amount (£) 7,786,921 CUrnt assets: Debtor less than a year Cash at bank and in hand Total Current assets 6,356 848,265 854,621 Current liabilities Creditors falling due within one year Net current assets Non Current Llabllities Creditors falling due after one year Net assets (326,164) 528,457 {111,243} 8,204,136 The funds of the charity: Unrestricted funds General funds Total unrestricted funds Restricted income funds Total charity funds: 10 8,204,136 8,2Chl,136 8,204,136 The notes at pages 8 to 12 form part of these account5.
Islamlc Cultural Society Luton Mosque Notes to financial statements l. Accounting policie5 (a) Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in 2005 and applicable UK Accounting Standards and the Charities Act 1993. (b) Funds structure Unrestricted income funds comprise those fund5 which the trustees are free to use for any purpose in furtherance of the charitable objerts. 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 restriction5 imposed by the donor or the term5 of a specific appeal at any time and under the terms for public collection of Zakat in accordance with the teachings of Islam. (c) Incoming resources All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resource5 will be received, and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income: Voluntary income is received by way of donations at Friday prayers and grants and is included in full in the statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incoming resource5 from grants, where there are performances or services deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of SeICe5 provided are in the nature of professional services where a fee would otherwise be charged, in which the donated service is valued at their chargeable rate. Investment income is included when receivable. Incoming resources from charitable trading activity is accounted for when earned. (d) Resources expended Liabilities are recognized as resources expended as soon as there 15 a legal or constructive obligation committinE the charity to the expenditure. All expenditure is accounted for on an accruals basis and ha5 been classified under headings that aggregate all costs related to the category. le) Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. (n Allocation of overhead and support costs Supports costs include administrative cost for charitable activities.
Islamic Cultural Society Luton Mosque (gl Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and tsrervices for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities. {hl Tangible fixed assets and depreciation All asset5 Costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost and it is not depreciated. Asset category Annual rate Freehold land and buildings Fixtures and fittings Motor Vehicle 15% 20% 2. Related party transactions and trustees, remuneration Trustees received no emoluments12024 £nil) 3. Incoming resources from voluntary income Particulars Unre*i¢tsd funds {£) 581,278 Re&rtctsd funds (£) Total (£ Friday colledion Other colleclion: 581,278 Other collection 151,914 106,686 15,600 15,000 69,315 62,777 5,000 I,,570 151,914 106,686 15,6CMJ 15,CfQ 69,315 62,777 Madrasa F Khidmat Rent Fountain Bookshop rent Gift Aid Claim other income Employment Allowance Total
Islamic Cultural Society Luton Mosque 4. Charltable activities support costs Cha rftable adivitie8 378,371 21,341 308 5,558 1,767 Partlculars Wages & Salaries Employefs PAYE & Nl Contributions Pension Contributions Staff Training Temporary Staff & Recruitment Accountancy Fees Legal and Professional Fees (Allowable) Rates & Water Light, Heat & Power Motor & Trdl Expense Bank Charges Depreciation Charge". Motor Vehicles Depreciation Charge.. Fixtures & Fittings AdrtiSIng Elent Catering Expenses General Insurance Computer Expenses Repairs & Maintenance Stationery & Postage Telephone, Fax & Internet Books Purchased Cleaning Qari Service Microphone Fundraisingexpense 7,757 8,799 36,715 7,325 5,370 11,597 57,408 30,703 11,733 1,014 39,029 1,118 1,858 3,841 2,754 2,ILK) 650 2637.5 645,202 5. Corporation tax The charity 15 exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable object5. No tax charges have arisen in the charity. io
Islarnic Cultural Society Luton Mosque 6. Fixed Assets: tangible assets Partlculars Fr••hold property {£) Motor Vehlclg1£) Ftxtur•8 andi fittlngs ( Totsl (£) COvalue At 1 January 2024 Additions Disposals At 31 December 2024 Depreciation At 1 January 2024 Charge for year on Disposals At 31 December 2024 Net Book Value At 31 December 2024 6.775,018 622,705 99,707 564,962 10,472 7,222,749 633,177 7,397.723 99,707 575,434 8,072,865 27,779.52 11,597 189,159 57,408 216,939 69,(K)5 39,376 246,567 285,944 7.397.723 60,331 328,867 7.786,921 7. Analysis of creditors falling due within one year Particulars Paye Accrued Expense QaQ-HaSana Pension pro)4isions , Amount (£) 5,897 8,858 311,OCQ Totsl 326.164 8. Analysis of creditors falling due after one year Particulars Death Committee Deposits Funeral Serlfjces Deposits Total Amount (£)J 53,9051 57,337 111.243 9. Analysis of net assets between funds Particulars Unrelcted fund8 (£) Reicted funds (£ Total (£) Fixed assets Current assets Current liabilities Non Current liabilities Totsi 7,786,921 854,621 {326, 164) { 111,243) 8.204,136 7,786,921 854,621 (326,164) (111,243} 8,204,136 li
Islamic Cultural Society Luton Mosque 10. Analysis of charitable funds: Analysis of Fund movements Unrestricted funds: Unrestricted general funds Balance blfwd Incomlng rBwurces fiknsources ex nded Fund fwd 7,777,738 1,007,570 (645,202> 8, 140,106 roval of Accounts We hereby approve the attached accounts for the period ended 31 December 2024 and confirm that we have Supplied all the information and explanations required for these accounts. Mohammed Saleem Treasurer th Date: October 28 , 2025 12