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2025-09-30-accounts

Charity registration number 1131176 (England and Wales)

TAQWA INSTITUTE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TAQWA INSTITUTE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Aneesa Soheil Aniqa Rashid Abdullah Naveed Nuriyah Akram (Appointed 1 December 2024) Hana Yusra Farman (Appointed 26 September 2025)

Charity number (England and Wales) 1131176 Principal address Meridian Business Centre King street Oldham Lancashire United Kingdom OL8 1EZ Independent examiner Xeinadin Ground Floor, Citygate Longridge Road Preston PR2 5BQ

TAQWA INSTITUTE

CONTENTS

Page
Trustees report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 15

TAQWA INSTITUTE

TRUSTEES REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

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

To advance education for the public benefit by the provision of but not limited to Islamic and secular education; and

To advance religion according to the tenets of the Islamic faith.

GENERAL CHARITABLE PURPOSES:

WHO:

HOW:

When planning activities for this period, the trustees have considered the commission's guidance on public benefit.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Governance & Leadership

TAQWA INSTITUTE

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Sector Leadership & Capacity Building

Community Access & Engagement

Charity & Social Support

Women’s Health & Maternal Wellbeing

Early Years: The Forest Tree Nursery

Masjid Taqwa: Multipurpose Hall Project

Fundraising & Supporter Engagement

Youth Development & Sport

TAQWA INSTITUTE

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

International Humanitarian & Health Work

Spiritual & Cultural Growth

Workforce & Volunteers

Staff Training & Development

Annual Impact Summary

Challenges & Community Solutions

Vision for 2025–2026

Closing Statement

TAQWA INSTITUTE

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Taqwa Institute – Annual Impact Summary

Reporting Period: 1 October 2024 – 30 September 2025

Area Key Achievements
Leadership & Governance Mosque MBA commenced with the Roxbourg Institute of Social
Entrepreneurship (RISE)
Sector Contribution Scouting Made Easy delivered with the Muslim Scout Fellowship for
groups across the North and Midlands
Female Scholarship Empowering Female Scholarship seminar delivered at the Beacon Mosque
Awards Expo
Fundraising 17 runners completed the Marrakech Marathon, raising in excess of
£17,000 for the Masjid Taqwa hall
Youth Sport Equestrian training with RHN Sports; Brazilian Jiu-Jitsu and martial arts
with Sukata
Scouting Taqwa Scouts Fundraiser Day; fundraiser badges earned; funds raised for
the Masjid hall
Maternal Wellbeing 52 baby boxes delivered to the neonatal unit at The Royal Oldham
Hospital
Early Years The Forest Tree Nursery: first full year of operation, filling to capacity with a
team of seven to ten staff
Infrastructure Masjid Taqwa multipurpose hallprogressed towards completion
Access & Inclusion Coffee, Cake & Conversations for new Muslims and converts; Open Circle
continued
Spiritual Development Az-Zahra: The Resplendent; Faith, Love & Resilience; iSyllabus course on
personal struggles
Community Celebration Eid al-Adha Celebration & Fayre in partnership with Rawdatul Batul and
Breezes of the Elect
EarlyYears Outreach Sunna Sense "Two byTwo" storytellingsessions hosted at Masjid Taqwa
Training Investment SEND training (autism, dyslexia, ADHD), safeguarding, first aid, leadership
and wellbeing
SportingExcellence A Taqwa coach tookgold at the IBJJF Master Europe Championship2025

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

Taqwa Institute is a registered UK Charity constituted on 22 June 2009 under charity number 1131176. It is an unincorporated charity. The governing document is a Trust Deed.

TAQWA INSTITUTE

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees who served during the year and up to the date of signature of the financial statements were: Aneesa Soheil

Aniqa Rashid Abdullah Naveed Attif Rashid (Resigned 1 December 2024) Nuriyah Akram (Appointed 1 December 2024) Hana Yusra Farman (Appointed 26 September 2025)

The trustees report was approved by the Board of Trustees.

Aniqa Rashid

Trustee

30 July 2026

TAQWA INSTITUTE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TAQWA INSTITUTE

I report to the trustees on my examination of the financial statements of Taqwa Institute (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 financial statements to be reached.

Xeinadin

Ground Floor, Citygate Longridge Road Preston PR2 5BQ 30 July 2026

TAQWA INSTITUTE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 59,293 77,849
Charitable activities 3 143,501 182,143
Other trading activities 4 1,643 -
Total income 204,437 259,992
Expenditure on:
Raising funds 5 2,948 -
Charitable activities 6 222,329 168,790
Total expenditure 225,277 168,790
Net income/(expenditure) and movement in funds (20,840) 91,202
Reconciliation of funds:
Fund balances at 1 October 2024 319,269 228,067
Fund balances at 30 September 2025 298,429 319,269

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

TAQWA INSTITUTE

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025
Notes
£
Fixed assets
Tangible assets
11
Current assets
Debtors
12
229,034
Cash at bank and in hand
10,976
240,010
Creditors: amounts falling due within
one year
13
(218,510)
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
14
2024
£
£
276,929
236,153
19,094
255,247
(191,893)
21,500
298,429
298,429
298,429
£
255,915
63,354
319,269
319,269
319,269

The financial statements were approved by the trustees on 30 July 2026

Aniqa Rashid Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TAQWA INSTITUTE

1 Accounting policies

Charity information

Taqwa Institute is a registered UK Charity constituted on 22 June 2009 under charity number 1131176. It is an unincorporated charity. The governing document is a Trust Deed. .

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings No depreciation is charged Fixtures and fittings 25% per annum straight line basis Computers 25% per annum straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 59,293 77,849

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Fees 142,521 182,143
Room Hire Income 980 -
143,501 182,143
4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 1,643 -
5 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staging fundraising events 2,948 -

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 112,768 83,824
Charitable expenditure 48,600 21,860
Venue Hire 4,258 -
165,626 105,684
Share of support and governance costs (see note 7)
Support 56,703 63,106
222,329 168,790
Analysis by fund
Unrestricted funds 222,329 168,790
7 Support costs allocated to activities
2025 2024
£ £
Depreciation 6,532 4,638
Rates and water 41,768 49,708
Telephone 3,027 1,125
Printing, postage and stationery 1,385 2,484
Bank charges 2,287 1,569
Insurance 126 -
Governance costs 1,578 3,582
56,703 63,106
Analysed between:
Charitable activities 56,703 63,106

8 Trustees

During the year charity paid remuneration of £18,031 (2024: £6,875) to the trustees in addition to their trusteeship. There were no other trustees' remunerations or benefits paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

9 Employees

The average monthly number of employees during the year was:

Administration staff
Teaching staff
Total
Employment costs
Wages and salaries
2025
Number
2
25
27
2025
£
112,768
2024
Number
2
22
24
2024
£
83,824

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Tangible fixed assets

11
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
Computers
£
£
£
Cost
At 1 October 2024
245,244
3,878
18,553
Additions
19,968
-
7,577
At 30 September 2025
265,212
3,878
26,130
Depreciation and impairment
At 1 October 2024
-
3,878
7,881
Depreciation charged in the year
-
-
6,532
At 30 September 2025
-
3,878
14,413
Carrying amount
At 30 September 2025
265,212
-
11,717
At 30 September 2024
245,244
-
10,671
12
Debtors
2025
Amounts falling due within one year:
£
Other debtors
229,034
Total
£
267,675
27,545
295,220
11,759
6,532
18,291
276,929
255,915
2024
£
236,153

TAQWA INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
2025
£
1,800
214,929
1,781
218,510
2024
£
2,054
189,089
750
191,893

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
October
2024
Incoming
resources
Resources
expended
At 30
September
2025
£
£
£
£
319,269
204,437
(225,277)
298,429
October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
228,067
259,992
(168,790)
319,269

15 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).