2025-03-31-accounts - Miftah-Ul-Uloom Muslim Trust

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Charity registration number: 1131524

Miftah-Uloom Muslim Trust

Report and Accounts

31 March 2025

Miftah-Uloom Muslim Trust Contents

	Page
Charity Information	1
Trustees report	2-3
Independent examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7-9

Miftah-Uloom Muslim Trust Charity Information for the year ended 31 March 2025

Address

4 Shear Bank Road Blackburn Lancashire BB1 3AP

Charity registration number: 1131524

Trustees

Mr Yakub Khanjra (Mufi) Inayatullah Patel Mr Yunus Patel Mr Imtiaz Gurji

Appointed independent examiner

M A Ibrahim (FCCA)

Accountants

M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE

Bankers

Natwest 35 King William Street Blackburn Lancashire BB1 7DJ

Miftah-Uloom Muslim Trust Trustees’ annual report for the year ended 31 March 2025

Charity registration number: 1131524

The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.

The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.

Objectives and activities

The objects of the charity are set out in the constitution are summarised as follows:

The Charitable Trust is constituted by Trust Deed, and its main objects are the advancement of Islamic religion and education in accordance with doctrines and beliefs of the "Ahle Sunnat ul Jammat", following the Hanafi School of thought.

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

The activities mentioned in this report helps achieve the charity's purpose for the public benefit by ;

The Madrassah provides services for the benefit of its wider community.
The Masjid is open for worship for all muslims

Achievements and performance

The Charity carries out a wide range of activities in pursuance of its charitable aims:

During the year Islamic religious education was provided to boys over the age of 18. The charity has approximately 140 full time and part time students. The students are assessed internally by annual examinations and their progress monitored on a regular basis. The courses offered to the students start from basic Nazra (Recitation of Quran) to full Aaalim level. The Aalim Course usually takes 6 to 7 years to complete. In addition there is a limited number of places for the advanced Iftah course for students who have completed the Aalim course.

During the current year, 13 students graduated in hifz course (Quran memorisation), and 1 student graduated as an Alim by completing the 7 year course where they are taught islamic jurisprudence amongst other Islamic classical subjects.

Structure, governance and management

Miftahul-Uloom Muslim Trust is registered as a Charity with The Charity Commission under charity no: 1131524.

Regulated by trust deed dated 7 August 2009.

The Trust has had regular donations from the Khanjra family to help in achieving is objectives and ambitions. The trust does not make appeals for public donations

Appointment of charity trustees

The board of Trustees is authorised to appoint new trustees to fill vacancies arising. The Trustees will carry out the task of appointment of new Trustees in accordance with the conditions set out in the governing document of the Trust.

Miftah-Uloom Muslim Trust Trustees’ annual report for the year ended 31 March 2025

Financial review and reserves policy

Funds available are sufficient to permit the charity to continue in operation in the medium to long term, together with the continued support from the donors.

There are no uncertainties about the charity continuing as a going concern.

The Trustees actively review all major risks which the Charity faces and drawn up a risk assessment which is reviewed at every meeting. The Trustees are satisfied that all systems are in place and arrangements have been made to manage any risks identified.

The Trustees would like to thank all those who assisted us with their moral and financial support and trust they continue to do so.

Statement of Trustee’s responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period in preparing these financial statements, the trustees are required to:-

h Select suitable accounting policies to be applied consistently
h Observe the methods and principles in the Charities SORP
h Make judgements and estimates that are reasonable and prudent
h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,
h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the Trustees and signed on its behalf by:

Imtiaz Gurji Date: 20/12/2025 Trustee

Miftah-Uloom Muslim Trust

Independent Examiner's Report to the Trustees of Miftah-Uloom Muslim Trust

I report to the trustees on my examination of the accounts of Miftah-Uloom Muslim Trust (the Trust) for the year ended 31 March 2025.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the accounts in accordance with 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

•the accounting records were not kept in accordance with section 130 of the Charities Act; or
•the accounts did not accord with the accounting records; or

• the accounts did 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.

The appointed independent examiner of the trust:

M A Ibrahim (FCCA) for and on behalf of Date: 20/12/2025 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE

Miftah-Uloom Muslim Trust Statement of financial activities for the year ended 31 March 2025

Notes Unrestricted funds £ Income 3 Income and endowments from: Donations and legacies 39,815 Charitable activities 162,240 Total 202,055 Expenditure 4 Expenditure on: Charitable activities 194,306 Net income/(expenditure) for the year 7,749 Reconciliation of funds Total funds brought forward 73,535 Net incoming resources for the year 7,749 Total funds carried forward 81,284	Restricted income funds £ - - - - - - - -	Total 2025 £ 39,815 162,240 202,055 194,306 7,749 73,535 7,749 81,284	Total 2024 £ 27,150 147,710
			174,860
			178,758
			(3,898)
			77,433 (3,898)
			73,535

Miftah-Uloom Muslim Trust Balance Sheet At 31 March 2025

Notes Unrestricted funds £ Current assets Cash at bank and in hand 142,410 142,410 Creditors:amounts falling due within one year Trade creditors and accruals 5 61,126 Net current assets 81,284 Net assets 81,284 Funds of the Charity 6 Unrestricted funds 81,284 Total funds 81,284	Restricted income funds £ - - - - - - -	Total 2025 £ 142,410 142,410 61,126 81,284 81,284 81,284 81,284	Total 2024 £ 143,651
			143,651 70,115
			73,535
			73,535
			73,535
			73,535

Approved by the Board of Trustees and signed on its behalf by

Imtiaz Gurji Date: 20/12/2025 Trustee

Miftah-Uloom Muslim Trust Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with Statement of Recommended Practice:

Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

2 Fund accounting

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.

Restricted funds

Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.

Income

Recognition of income

Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability

Donations and legacies

Volunteer help

The value of any volunteer help received is not included in the accounts

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Governance costs

These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Taxation

The charity is exempt from taxation on its charitable activities.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Miftah-Uloom Muslim Trust Notes to the Accounts for the year ended 31 March 2025

3 Analysis of income Donations and legacies Donations Total Charitable activities Fees receivable Other Total Total income 4 Analysis of expenditure Expenditure on charitable activities Wages and PAYE Catering costs Heat and light Rates Water charges Bank charges Insurance Repairs and maintenance Telephone and internet Stationery, postage and printing Accountancy fees Payroll fees Independent examiner's fee Total Total expenditure	Unrestricted funds £ 39,815 39,815 161,140 1,100 162,240 202,055 Unrestricted funds £ 147,636 10,299 20,020 1,821 10,947 35 997 321 319 577 550 534 250 194,306 194,306	Restricted income funds £ - - - - - - Restricted income funds £ - - - - - - - - - - - - - - -	2025 Total funds £ 39,815 39,815 161,140 1,100 162,240 202,055 2025 Total funds £ 147,636 10,299 20,020 1,821 10,947 35 997 321 319 577 550 534 250 194,306 194,306	2024 Prior year £ 27,150
				27,150
				146,910 800
				147,710

				174,860
				2024 Prior year £ 136,096 10,703 17,553 1,869 8,579 36 1,834 99 305 721 250 432 250
				178,758

				178,758

Miftah-Uloom Muslim Trust Notes to the Accounts for the year ended 31 March 2025

5 Creditors 2025 Analysis of creditors: £ Trade creditors 55,380 Accruals 5,746 61,126 6 Analysis of fund assets and liabilities Unrestricted funds £ Current assets 142,410 Current liabilities (61,126) 81,284	2024 £ 65,672 4,443 70,115 Restricted income funds £ - - -	Total 2025 £ 142,410 (61,126)
		77,433

7 Transactions with trustees and related parties

Trustee remuneration and benefits Remuneration paid: Name of trustee Mr Inayatullah Patel	2025 £ 22,470	2024 £ 20,863

The remuneration paid to the above named trustee is authorised by the Trust Deed. The above payments are for services to support the activities of the charity and the payments are comparable to other staff in similar position.

There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.

8 Details of certain items of expenditure

Fees for examination of the accounts Independent examiner’s fees 9 Employees Average number of employees	2025 £ 250 2025 Number 12	2024 £ 250
		2024 Number 12

No employee received emoluments of more than £60,000.