REGISTERED CHARITY NO: 513110
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
HIDAIYAT-UL-MUSLIMIN TRUST

HIDAIYAT-UL-MUSLIMIN TRUST
Information
for the Year Ended 31 December 2024
Registered Charity No.
Address
1130432
63 Humphrey Road
Manchester
M16 9DE
Trustees
Mr. Abdul Rashid BHANA
Mr. Ismail Suleman PATEL
Mr. Harun Rashid AKHALWAYA
Mr. Suleman Ahmed PATEL
Mr. Mohammed Abdul Gani HAFEJI
Mr. Ismail Mohamed Said PATEL
Mr. Ashraf Suleman PATEL
Mr. Mohamed Haniff HAFEJI
Position
Chairman
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Mana
ement
Mr. Abdul Rashid Bhana
Mr. Mohamed Haniff Hafeji
Mr. Ashraf Suleman Patel
President
Secretary
Treasurer
Bankers
The Roval Bank Of Scotland PIC
Gooarburn 175 Glasoow Road
Edinburoh
EH12 IHO
Inde
endent Examiner
Sved Ali Mahdi Naovi FCCA
MNSJ Accountants Ltd
226 Wilmslow Road
Manchester
Enqland
M14 6LE
Page I

HIDAIYAT-UL-MUSLIMIN TRUST
Re
ort of the Trustees
for the Year Ended 31 December 2024
The Trustees have pleasure in presenting thelr report and the finanaal ststements for the charity for the year ended
31 De￿mber 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities., Statement
of Recommended Practice (SORP) applicable to charities preparing the5r accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and the Republic of [￿land (FRS 102) (effettfve l January 2015).
rus ees
The Trustees serving during the year arKI to the present date are listed on page l.
OBJECTIVES AND ACTIVITIES
Hidalyat-ul-musllmin Trust continues to be the source of inculcating Islamic values and
Shariah principles in the area so that we can set a good examples for others In the wider community.
Whlle we focus on the practical aspects of servlng the community there remains a need to develop
and represent true community voice, While it remains relat￿elY easier to practice these values
wlthin homes and our community we still need to focus on setting examples, taking stance
on Islamic princlples in the wider arena, worked towards better community cohesion. To
achieve thls durlng the last 12 months the trust has started to engage wlth other falth groups, other
muslims organlsations both locally and nationally and other local community leader, and by doing
show will harnest aood communitv relations.
The Trust strives to contrSbute to the sharlng of knowledge about Muslim asplratlons and
needs at all levels of public and statutory agencles, amongst professionals and wlthln the
wider community. The trust a5 webslte has gone live and this is being used to post important
messages, and valuable knowledge to our community.
We continue to take a proactive approach in identifying needs and issues facing the Muslim
community making service accessible and appropriate. Our firm belief that Islam has power
to enrich our clvil society- fami￿, relationship and laws of nature including environment
remains one of the focus of our organisation.
Servlces Provided
The trust continues to provide the provisions so that the Muslim community can contlnue to offer their daily 5 times
prayers, Friday prayers and Eld prayer5 wlth congregatlon. We also provided additional time slots for Friday prayets
to accommodate the community with different work commitments. Other servi￿ provided by the trust Is
bereavement and funeral serVi￿s, reduciry the stress and burden at difficult time ftjr member5 of our community.
The trust has started to work in partnership with Manchester Burial Trust to ensure full support is provlded to families
during a traumatic and stressful time. Again throughout the year the trust contlnued to Invite respected scholars from
the throughout the world to provide advi￿ and guidan￿ to the local community. Also different events have been
held throughout the year focusing on the needs of the youth in our communlty and fijrther strengthenlng the
relationship and links with the wider community of Old Trafford. Ramadhan The month of Ramadhan, brought great
benefits for our local community, durlng whlch time many distinguished Scholars from around the world enriched our
local community with thelr knowledge and wisdom, both in English and Urdu. At the same token a special thanks to
our resident Scholars who continue to serve our community with such dedication and slncerity throughout year.
Extended thanks to the Huffaz who lead the Taraveeh Salats during Ramadhan. Also for the first time this year the
trust provided additional facilities for those student are unable to lead Tarveeh in the main congregation. Separate
arrangement was rnade where Huffaz of the pass are able to lead Tarveeh in small groups, which assisted them in
ensuring that their memorisation of the quran remains to a high standard.
Page 2

HIDAIYAT-UL-MUSLIMIN TRusr
Report of the Trustees (continued)
for the Year Ended 31 December 2024
Financial Review
We note the decrease in incoming resources in 2024 from £129,286 to £113,140 in totsl whereas the expenditures
also reduces as compared to previous year from £88,413 to £57,050. The reduction in expenses were high as
compare to reduction in income. The reasons are
Slo .
The total surplus of £56,090 has resulted in an increase in the totsl funds of the charity to £153,704 (2023: £97,614).
The Trustees are ever grateful for all monies re￿iVed and thank all those who have freely contributed to the funds of
the trust. Our reserves grow at a steady rate, we have been greatly blessed by this abundant provision and glve God
the glory for our strong financial position.
Therefo￿ we extend our thanks to all those who have contributed generously. All members are
requested to continue with their kind donatlons.
Risk Mana
ement
The Trustees understand the risks to the Charity and these are reviewed as part of their monthly meetlngs through
evolved Govemance. Trustees strive to ensure that the Charity is not exposed to Significant external risk but where
risks have been Identified they are reviewed and followed up accordingly. Internal risks are mlnimised by putting in
pla￿ agreed pollcies and by implementstion of procedures.
Trustees, Re
slbllities
The Charltles Act 2011 requires the Trustees of the Charity to prepare financlal statements for each financlal year
whlch give a true and fair view of the Charlty's financial activities during the year and of its financial position at the
end of the year. In preparing the financial statements the Trustees should folbw best practice and:
Selett suitable accountinq policies and applv them consistently.
Make Judgements and estimates that are reasonable and prudent.
Follow appllcable accounting standards and the Charities SORP, disclosing and explainlng any departures in
the financlal statements.
Prepare the financial statements on the going con￿rn basis, unless it is Inappropriate to assume that the
charity will continue in operation.
The Trustees are responslble for maintaining proper accounting ￿CordS which disclose with reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial statements comply with
the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and for taking
reasonable steps for prevention and detettion of fraud and other irregularities.
The financial statements were approved by the Board of Trustees on
and were slgned on its behalf by:
President: Abdul
ashid Bhana
Secretsry: Mohamed Haniff Hafeji
Page 3

Independent Examiner's Report to the Trustees of Hidaiyat-ul-muslimin Trust
for the Year Ended 31 December 2024
I report to the charity trustees on my examination of the accounts of the Hidaiyat-ul-muslimin Trust for the year
ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts In accordan￿ wlth the
requirements of the Charities Act 2011 ('the ACV).
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 examSnation I have followed all appllcable direttions given by the ￿arity Commission under section
145(5)(b) of the Act.
Independent examiner's statement
Since your charitvs gross Income didn't exceed £260,000 your examiner doesn't need to be a member of a listed
body but It is always better to get your books checked by a qualified person. I can confirm that I am qualified to
undertake the examination because I am a registered member of the ACCA whlch Is one of the listed bodies.
I have completed my examinat5on. T confirm that no materlal matters have come to my attentlon in connection with
the examination giving me cause to believe that in any material respect:
l. 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 Con￿rning the form and content of accounts set
out Sn the Charitles (Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts give a
true and fair view whlch is not a matter consldered as part of an independent examination.
I have no concerns and have come across no other matters in connectlon with the examination to whlch attentlon
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Syed Ali Mahdi Naqvi FCCA
MNSJ Accountants Limited
226 Wilmslow Road
Manchester
England
M14 6LE
Date:
1611212024
Page 4

HIDAIYAT-UL-MUSLIMIN TRusr
statement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
Note
Unrestricted
fun
Restricted
fund
Total
Total
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitsble activities
Other income
Total
103,544
9,595
103,544
9,595
121,704
6,086
1,496
129 286
113,140
113 140
EXPENDITURE ON
Charitable activitles
Total
57,050
57,050
57,050
57,050
88,413
88,413
NEf SURPLUS I (DEFICIT)
TRANSFER OF FUNDS
Total funds brought forward
97,614
97,614
56,741
TOTAL FUNDS CARRIED FORWARD
153,704
153,704
97,614
The notes form part of these financlal statements
Page 5

HIDAIYAT-UL-MUSLIMIN TRUST
Balance Sheet
At 31 March 2024
2024
Unrestritted Restrlcted fund Total funds
fijnd
2023
Total funds
Notes
CURRENT ASSETS
Cash at bank and In hand
154,854
154,854
154,854
154,854
97,614
97,614
CREDITORS
Amounts falllng due withln one year
io
(1,150)
(1,150)
NEf CURRENT ASSErs
153,704
153,704
97,614
NEf ASSETS
153,704
153,704
97,614
FUNDS
Unrestricted funds
Restricted funds
12
153,704
97,614
TOTAL FUNDS
153 704
The financlal statements were approved by Board of Trustees on
. and were 51gned on Its behalf by..
Presldent.. Abdul Rashid Bhana
Secretary: Mohamed Haniff Hafejl
The notes form part of these flnancial statements
Page 6

HIDAIYAT-UL-MUSLIMIN TRUST
Notes to the Accounts
for the Year Ended 31 March 2024
I ACCOUNTING POLICIES
Basis of preparing the financial ststements
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
prattl￿ appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015),, Financial Reporting Standard 102
The Financlal Reporting Standard applicable In the UK arKI Republic of Ireland, and the Charities Act 2011. The
financial ststements have been prepared under the historical cost conventior with the ex￿ptIon of investments which
are included at market value.
ncomin
resource
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity Is legally entltled
to the income after any performan￿ condltlons have been met and the amount can be quantified wlth reasonable
accuracy and it is considered probable that the income will be re￿ived.
Grants re
eivabl
Grants receivable are credited to Statement of Financial Attivities (SOFA) when the charity has entitlement it is
probable that the income will be recelved, and the amount can be measured reliably. If entitlement Is not met then
these amounts are deferred.
esources
ed
All expendlture is accounted for on an accruals basis and has been classified under headings that aggregate all costs
related to the category.
Support costs are those that assist the work of the charity but do not dlrectly represent charitable activities. They
include office costs, governance and professlonal services. They are included directly In support of expenditure on the
objects of the charity.
Where costs cannot be directly attributed to partlcular headings they have been allocated to activities on a basis
consistent with use of the resources.
Ta
atio
The charity is exempt from tax on its charitsble activities.
nds accountin
Funds held by the charity are:
Unrestri
ed
en
ral
un
These are funds which can be used in accordance wlth the charitable
objects at the discretron of the trustees
These are funds set aside by the trustees for Specific purposes
These are fiJrKls donated or granted for a specffic purpose
Desi
nated funds
Restrict d f nd
2 DONATZONS AND LEGACIES
2024
Total
2023
Total
Unrestricted
Restricted
Lillah Donations Mosque
103,544
103,544
103,544
103,544
121,704
121,704
Page 7

HIDAIYAT-UL-MUSLIMIN TRUST
Notes to the Accounts
continued
for the Year Ended 31 March 2024
3 CHARITABLE AcfIvITY INCOME
Unrestricted
Rethcted
2024
2023
Membership Subscriptions
Wedding Reglstration fees
Tuitlon Income
650
650
720
9,595
9,595
6,086
4 OTHER INCOME
Unrestricted
Restiitted
2024
2023
Timetable Sales & Advertising
Utillty Recharge
Sold Items
425
26
1,496
5 CHARITABLE EXPENDITURE
2024
Total
2023
Unrestricted
Restricted
Total
Staff Cost
Utilities
Charitable Donations
Building Malntenance and Insurance cost
Subscriptlons and License cost
Other Expenses
32,507
13,874
4,177
3,854
300
1,188
55,900
32,507
13,874
4,177
3,854
300
1,188
55,900
52,396
17,521
3,860
12,072
450
2,114
88,413
Governance cost
Independent Examinatlon fees
1,150
57,050
1,150
57,050
88,413
6 STAFF cosrs
2023
2022
Wages and salaries
Social security
30,206
2,301
32,507
48,688
3,708
52,396
No employee5 have received Income benefits of over £60,000
The average number of employees during the year (full-tlme bas15):
Page 8

HIDAIYAT-UL-MUSLIMIN TRUST
Notes to the Accounts
continued
for the Year Ended 31 March 2024
7 TRusfEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
The Trustees have not received nor waived any remuneration and expense5 during the year (2023: Nil).
The total amount of employee benefits (salary and pension) received by key management personnel is Nil (2023: Nil).
Reimbursement of travel expenses for key management personnel total Nil (2023: Nil).
8 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestrrcted
Fund
Restiicted
Fund
Total Fund
INCOME
Donations and legacles
Charitable activities
Other income
Total
121,704
121,704
129,286
129,286
EXPENDITURE ON
Charltable activities
Total
Ef INCOME
DEFIC
40,873
40,873
TRANSFER OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FO
9 Cash at Ban
nd In Hand
2024
2023
RBS Current Account
Cash in hand
153,155
1,699
154,854
95,915
1,699
97,614
10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals
1,150
1,150
11 ANALYSIS OF FUNDS
2024
Flxed assets
2024
2024
Net current
assets
Total
Unrestricted funds
Restricted funds
153,704
153,704
153,704
153,704
Page 9

HIDAIYAT-UL-MUSLIMIN TRUST
Notes to the Accounts
continued
for the Year Ended 31 March 2024
12 MOVEMENT IN FUNDS
At
Incoming
01.04.2023 Resources
Outgoing
Resources
Transfers
At
31.03.2024
General Purpose Fund
Designated funds
Total unrestricted funds
Restrirted funds
Total funds
113 140
153 704
97,614
113,140
57,050
153,704
97,614
113,140
57,050
153,704
13 RELATED PARTY DISCLOSURES
Information in respect of Related Party Transactions and outstanding balances is set out below:
Donatlons, without conditions, received from Trustees, key management pers¢Mnel and other related parties total £NII
(2023: nil).
Page 10

HIDAIYAT-UL-MUSLIMIN TRusr
Detailed Statement Of Financial Artivities
for the Year Ended 31 March 2024
INCOME
Membershi
Subscri
tions
Weddin
istration fees
Lillah Donations Mos
ue
ah Donations Mos
ue-co
Tuition Income
Timetable Sales & Advertisin
Utili
Rechar
So
d Items
Total incoming resour￿5
650
102 524
720
116 775
lection boxes and others
425
26
129,286
113,140
EXPENDITURE
Charitable activities
Wages and Salaries
Employer NI
Light and heat
Water Char
es
Tele
hone Charges
Charitable Donations
Buildin
Repair and Maintenance
Building Insurance
License fees
Refuge Collettion Costs
Repairs, Maintenance and servicing
Printing and Stationery
Accountancy fee
Miscellaneous Expenses
resources expen
Net Surplus / (deficit)
30,206
4,318
9,923
3,567
384
2,100
2,004
1,850
300
48,688
3,708
13,995
3,132
394
3,860
10,472
1,600
450
983
645
405
1,016
83
1,150
150
81
56,090
40,873
Page 11