REGISTERED CHARITY NO: **513110**
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
## HIDAIYAT-UL-MUSLIMIN TRUST
**HIDAIYAT-UL-MUSLIMIN TRUST Contents of the Trustees Annual report for the Year Ended 31 December 2025**
||**Page**|
|---|---|
|Information|1|
|Report of the Trustees|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 10|
|Detailed Statement of Financial Activities|11|
## **HIDAIYAT-UL-MUSLIMIN TRUST Information for the Year Ended 31 March 2025**
## **Registered Charity No. Address**
1130432
63 Humphrey Road Manchester M16 9DE
## **Trustees**
## **Position**
Mr. Abdul Rashid BHANA Chairman Mr. Ismail Suleman PATEL Trustee Mr. Harun Rashid AKHALWAYA Trustee Mr. Suleman Ahmed PATEL Trustee Mr. Mohammed Abdul Gani HAFEJI Trustee Mr. Ismail Mohamed Said PATEL Trustee Mr. Ashraf Suleman PATEL Trustee Mr. Mohamed Haniff HAFEJI Trustee
## **Management**
Mr. Abdul Rashid Bhana President Mr. Mohamed Haniff Hafeji Secretary Mr. Ashraf Suleman Patel Treasurer
## **Bankers**
The Royal Bank Of Scotland Plc Gogarburn 175 Glasgow Road Edinburgh EH12 1HQ
## **Independent Examiner**
Syed Ali Mahdi Naqvi FCCA MNSJ Accountants Ltd 226 Wilmslow Road Manchester England M14 6LE
Page 1
## **HIDAIYAT-UL-MUSLIMIN TRUST Report of the Trustees for the Year Ended 31 March 2025**
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Trustees**
The Trustees serving during the year and to the present date are listed on page 1.
## **OBJECTIVES AND ACTIVITIES**
Hidaiyat-ul-Muslimin 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. While we focus on the practical aspects of serving the community there remains a need to develop and represent true community voice. While it remains relatively easier to practice these values within homes and our community we still need to focus on setting examples, taking stance on Islamic principles in the wider arena, worked towards better community cohesion. To achieve this during the last 12 months the trust has started to engage with other faith groups, other muslims organisations both locally and nationally and other local community leader, and by doing show will harnest good community relations.
The Trust strives to contribute to the sharing of knowledge about Muslim aspirations and
needs at all levels of public and statutory agencies, amongst professionals and within the
wider community. The trust as website 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 civil society – family, relationship and laws of nature including environment remains one of the focus of our organisation.
## **Services Provided**
The trust continues to provide the provisions so that the Muslim community can continue to offer their daily 5 times prayers, Friday prayers and Eid prayers with congregation. We also provided additional time slots for Friday prayers to accommodate the community with different work commitments. Other Service provided by the trust is bereavement and funeral services, reducing the stress and burden at difficult time for members of our community. The trust has started to work in partnership with Manchester Burial Trust to ensure full support is provided to families during a traumatic and stressful time. Again throughout the year the trust continued to invite respected scholars from the throughout the world to provide advice and guidance to the local community. Also different events have been held throughout the year focusing on the needs of the youth in our community and further strengthening the relationship and links with the wider community of Old Trafford. Ramadhan The month of Ramadhan, brought great benefits for our local community, during which time many distinguished Scholars from around the world enriched our local community with their 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 sincerity 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 made 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 TRUST Report of the Trustees (continued) for the Year Ended 31 March 2025**
## **Financial Review**
We note the Increase in incoming resources in 2025 from £113,140 to £162,030 in total whereas the expenditures also increases as compared to previous year from £57,050 to £110,794. The reasons for increase in income is due to increase in collections and number of members, also the increase in expenditures are due to extension work for mosque and we hired new teachers.
The total surplus of £51,236 has resulted in an increase in the total funds of the charity to £204,940 (2024: £153,704).
The Trustees are ever grateful for all monies received 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 give God the glory for our strong financial position.
Therefore we extend our thanks to all those who have contributed generously. All members are requested to continue with their kind donations.
## **Risk Management**
The Trustees understand the risks to the Charity and these are reviewed as part of their monthly meetings through evolved Governance. 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 minimised by putting in place agreed policies and by implementation of procedures.
## **Trustees’ Responsibilities**
The Charities Act 2011 requires the Trustees of the Charity to prepare financial statements for each financial year which give a true and fair view of the Charity’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 follow best practice and:
- Select suitable accounting policies and apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- Follow applicable accounting standards and the Charities SORP, disclosing and explaining any departures in
the financial statements.
- Prepare the financial statements on the going concern basis, unless it is inappropriate to assume that the
## charity will continue in operation.
The Trustees are responsible for maintaining proper accounting records 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 detection of fraud and other irregularities.
The financial statements were approved by the Board of Trustees on 17/02/2026 and were signed on its behalf by:
**President:** Abdul Rashid Bhana **Secretary** : Mohamed Haniff Hafeji
Page 3
## **Independent Examiner's Report to the Trustees of Hidaiyat-ul-Muslimin Trust for the Year Ended 31 March 2025**
I report to the charity trustees on my examination of the accounts of the Hidaiyat-ul-Muslimin Trust for the year ended 31 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 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 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.
## **Syed Ali Mahdi Naqvi FCCA**
MNSJ Accountants Limited 226 Wilmslow Road Manchester England M14 6LE
Date: 17/02/2026
Page 4
## **- - HIDAIYAT UL MUSLIMIN TRUST**
## **Statement of Financial Activities for the Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Charitable activities
**Total**
**EXPENDITURE ON**
Charitable activities
**Total**
NET SURPLUS / (DEFICIT)
TRANSFER OF FUNDS
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Notes
2
3
4|
|Unrestricted
fund
£
156,249
5,781
162,030
110,794
110,794
51,236
-
112,831
**164,067**|
|Restricted
fund
£
-
-
-
-
-
-
-
-
**-**|**2025**
**Total**
**£**
156,249
5,781
**162,030**
110,794
**110,794**
**51,236**
-
112,831
**164,067**|**2024**
**Total**
**£**
103,544
9,595
**113,140**
57,050
**57,050**
**56,090**
-
56,741
**112,831**|
|---|---|---|---|---|---|---|---|
The notes form part of these financial statements
Page 5
## **HIDAIYAT-UL-MUSLIMIN TRUST Balance Sheet At 31 March 2025**
|||||**2025**|**2024**|
|---|---|---|---|---|---|
|||Unrestricted|Restricted fund|**Total funds**|**Total funds**|
|||fund||||
||Notes|**£**|**£**|**£**|**£**|
|**CURRENT ASSETS**||||||
|Cash at bank and in hand|8|215,098|- 215,098|- 215,098|154,854|
|||**215,098 - 215,098 154,854**|**215,098 - 215,098 154,854**|**215,098 - 215,098 154,854**|**215,098 - 215,098 154,854**|
|**CREDITORS**||||||
|Amounts falling due within one year|9|(10,158)||(10,158)|(1,150)|
|**NET CURRENT ASSETS**||204,940|-|**204,940 153,704**|**204,940 153,704**|
|||||||
|**NET ASSETS**||**204,940 - 204,940 153,704**|**204,940 - 204,940 153,704**|**204,940 - 204,940 153,704**|**204,940 - 204,940 153,704**|
|**FUNDS**|11|||||
|Unrestricted funds||||204,940|153,704|
|Restricted funds||||- -|- -|
|**TOTAL FUNDS**||||**204,940 153,704**|**204,940 153,704**|
The financial statements were approved by the Board of Trustees on 17/02/2026 and were signed on its behalf by:
**President: Abdul Rashid Bhana Secretary: Mohamed Haniff Hafeji**
The notes form part of these financial statements
Page 6
## **- - HIDAIYAT UL MUSLIMIN TRUST Notes to the Accounts for the Year Ended 31 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 2015)', 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 with the exception of investments which are included at market value.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met and the amount can be quantified with reasonable accuracy and it is considered probable that the income will be received.
## **Grants receivable**
Grants receivable are credited to Statement of Financial Activities (SOFA) when the charity has entitlement, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
## **Resources expended**
All expenditure 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 directly represent charitable activities. They include office costs, governance and professional services. They are included directly in support of expenditure on the objects of the charity.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Funds accounting**
Funds held by the charity are:
These are funds which can be used in accordance with the charitable Unrestricted general funds objects at the discretion of the trustees Designated funds These are funds set aside by the trustees for specific purposes Restricted funds These are funds donated or granted for a specific purpose
|**2 **|**DONATIONS AND LEGACIES**
Lillah Donations Mosque|**2025**
Unrestricted
Restricted
**Total**
**£**
**£**
**£**
156,249
- 156,249
**156,249 - 156,249**|**2024**
**Total**
**£**
103,544
**103,544**|
|---|---|---|---|
Page 7
## **- - HIDAIYAT UL MUSLIMIN TRUST**
## **Notes to the Accounts (continued) for the Year Ended 31 March 2025**
|**3 **
**4 **
**5 **|**CHARITABLE ACTIVITY INCOME**
Membership Subscriptions
Wedding Registration fees
Tuition Income
**CHARITABLE EXPENDITURE**
Staff Cost
Utilities
Charitable Donations
Building Maintenance and Insurance cost
Subscriptions and License cost
Other Expenses
Governance cost
Independent Examination fees
**STAFF COSTS**
Wages and salaries
Social security|Unrestricted
Restricted
**2025**
**£**
**£**
**£**
4,951
- 4,951
830
- 830
- -
-
**5,781**
**- 5,781**
**2025**
Unrestricted
Restricted
**Total**
**£**
**£**
**£**
86,699
-
86,699
17,484
-
17,484
380
-
380
2,000
-
2,000
-
-
-
3,081
-
3,081
109,644
-
109,644
1,150
-
1,150
**110,794**
-
**110,794**
**2025**
**£**
80,529
6,169
**86,699**|**2024**
**£**
6,545
650
2,400
**9,595**
**2024**
**Total**
**£**
34,524
13,874
2,100
3,854
300
1,249
55,900
1,150
**57,050**
**2024**
**£**
30,206
4,318
**34,524**|
|---|---|---|---|
No employees have received income benefits of over £60,000
The average number of employees during the year (full-time basis):
**4**
**4**
Page 8
## **- - HIDAIYAT UL MUSLIMIN TRUST**
**Notes to the Accounts (continued) for the Year Ended 31 March 2025**
## **6 TRUSTEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES**
The Trustees have not received nor waived any remuneration and expenses during the year (2024: Nil).
The total amount of employee benefits (salary and pension) received by key management personnel is Nil (2024: Nil). Reimbursement of travel expenses for key management personnel total Nil (2024: Nil).
## **7 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**7**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||
|---|---|---|---|---|
|**8**
**9**|**INCOME**
Donations and legacies
Charitable activities
Other income
**Total**
**EXPENDITURE ON**
Charitable activities
**NET INCOME / (DEFICIT)**
TRANSFER OF FUNDS
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
RBS Current Account
Cash in hand
Accruals
**Cash at Bank and in Hand**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|Unrestricted
Fund
Restricted
Fund
**£**
**£**
103,544
-
9,595
-
-
-
113,140
-
57,050
-
56,090
-
-
56,741
-
**112,831 -**
**2025**
**£**
213,399
1,699
**215,098**
**2025**
**£**
155||
**Total Fund**
**£**
103,544
9,595
-
113,140
57,050
56,090
-
56,741
**112,831**
**2024**
**£**
153,155
1,699
**154,854**
**2024**
**£**
1,150
-
-
**1,150.00**
**2025**
**Total**
**£**
204,940
-
**204,940**|
||Other taxes and social security
Other creditors||7,587
2,416||
|**10**|Unrestricted funds
Restricted funds
**ANALYSIS OF FUNDS**|**10,158**
**2025**
**2025**
**Fixed assets**
**Net current**
**assets**
**£**
**£**
-
204,940
-
-
**-**
**204,940**|||
Page 9
## **HIDAIYAT-UL-MUSLIMIN TRUST**
## **Notes to the Accounts (continued) for the Year Ended 31 March 2025**
## **11 MOVEMENT IN FUNDS**
|**General Purpose Fund**
**Designated funds**
**Total unrestricted funds**
**Restricted funds**
**Total funds**|**At**
**01.04.2024**
**Incoming**
**Resources**
**Outgoing**
**Resources**
**Transfers**
**£**
**£**
**£**
**£**
153,704
162,030
(110,794)
-
-
-
-
-
153,704
162,030
(110,794)
-
-
-
-
-
**153,704**
**162,030**
**(110,794)**
**-**|**At 31.03.2025**
**£**
204,940
-
204,940
-
**204,940**|
|---|---|---|
## **12 RELATED PARTY DISCLOSURES**
Information in respect of Related Party Transactions and outstanding balances is set out below:
Donations, without conditions, received from Trustees, key management personnel and other related parties total £Nil (2023: nil).
Page 10
## **HIDAIYAT-UL-MUSLIMIN TRUST**
## **Detailed Statement Of Financial Activities for the Year Ended 31 March 2025**
|**INCOME**
Membership Subscriptions
Wedding Registration fees
Lillah Donations Mosque
Lillah Donations Mosque - Collection boxes and others
Tuition Income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages and Salaries
Employer NI
Light and heat
Water Charges
Telephone Charges
Charitable Donations
Building Repair and Maintenance
Building Insurance
License fees
Refuge Collection Costs
Repairs, Maintenance and servicing
Printing and Stationery
Accountancy fee
Miscellaneous Expenses
**Total resources expended**
**Net Surplus / (deficit)**|**2025**
**£**
4,951
830
74,183
82,067
-
**162,030**
80,529
6,169
13,489
3,578
417
380
-
2,000
-
1,725
876
1,150
480
**110,794**
**51,236**|**2024**
**£**
6,545
650
102,524
1,020
2,400
**113,140**
30,206
4,318
9,923
3,567
384
2,100
2,004
1,850
300
-
1,016
83
1,150
150
**57,050**
**56,090**|**2024**|
|---|---|---|---|
Page 11