Charity Registeration Number
1131928
UNITY WELFARE FOUNDATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

UNI￿ WELFARE FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Board of Trustees
Mohammad Inham Uddin
Hussain Ahmed
Saiful Alom
Muhammed Shayesta Miah
Shah Muhammed Anas
Mohammed Moinul Haque Choudhury
Mohammed Azizur Rahman
Registered Charity Number
1131928
Registered Office
9 Whitwell Road
Plaistow
London
E13 8BP
Banks
HSBC
Lloyds
Natwest
Barclays
Independent Examiner
Md Yousuf Ali FCCA
Elite Accountancy
102
Mile End Road
London
E14UN

UNITY WELFARE FOUNDATION
Report and accounts
Contents
Page
Trustees, Report
Independent Examniers, Report
Stalemenl of Financial Activities
Balance sheet
Notes lo the Financial Statements
6-12

TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements for the year ended 31 MARCH 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the Irusl's Igoverning documenll, the Charities Act 2011 and "Accounting
and Reporting by Charities.. Slatemenl of Recommended Practice applicable lo charilies preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 20191"
Objectives and activities
The main policy adopted in furtherance of these objects is the running of a mosque and maktab in the UK and
overses and there has been no change in this during the year.
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
Irusl should undertake.
Achievements and performance
Details of the development, activities and achievements of the trust during the year are set out in the separate
annual report.
Financial review
There was 2 surplus of donations received over costs incurred during the year as shown in the attached
accounts. The surplus will be pul towards the remaining costs of completing the mosque building and repaying
relaled102ns.
11 is the policy of the trust that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo between three and six month's expenditure. The trustees considers that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able lo continue
the Irusl's current activities while consideration is given lo ways in which addilional funds may be raised. This
Sevel of reserves has been maintained throughout the year.
The trustees have assessed the major risks lo which the trust is exposed, 2nd are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The trust was established by a charitable trust deed on 30 September 2009
The trustees who seNed during the year and up to the date of signature of the financial statements
were..
Mohammad Inham Uddin
Hussain Ahmed
Saiful Alom
Muhammed Shayesta Miah
Shah Muhammed Anas
Mohammed Moinul Haque Choudhury
Mohammed Azizur Rahman
New trustees are appointed by existing trustees as need arises.
P3ge I

TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trust is overseen by the trustees who meel regularly during the year. Imams are employed lo lead the
worship services, teach the Islamic faith, look after the mosque and assist in the religious performances
preparatory lo the congregational prayers. They also provide advice on moral upbringing to help reduce drug-
taking and other ills affecting society. The trustees expect to soon introduce a core curriculum syllabus for boys
and girls.
The trustees, report was approved by the Board of Trustees.
Hussain Ahmed
Chairman
12
Page 2

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF UNITY WELFARE FOUNDATION
I report to the trustees on my examination of the financial statements of Unity Welfare Foundation for the year
ended 31 MARCH 2025.
Responsibilities and basis of report
As the trustees of the trust you are responsible for the Pfeparation of the financial statements in accordance
with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the trust's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145{51(b) of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn lo the fact that the charty has prepared financial statements in accordance with
Accounting and Reporting by Charities preparing their a¢¢ounts 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.. Statemenl of Recommended Practice issue(J on 1 April 2005 which is referred to in the extant
regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepled Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. l ¢onfimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respecl of the trust as reqLtired by section 130 of the 2011 Act,. or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements ¢onceming the form and content
of accounts set out in the Charrties {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 don't have any 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 ststements to
be reache
Md Yousuf
i FCCA
Elite A¢¢ountan¢y
102
Mile End Road
London
E14UN
Page 3

UNITY WELFARE FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unre:.,", icted Restricted
Funds
Funds
2025
2025
Total Unrestri¢ted Restricted
Funds
Funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Investment inwme from the properties
Other income
167.898
68.900
59.015
167,898
68,900
59.015
98,629
61,706
122
98,629
61.706
122
Total income
295.813
295,813
160,457
160,457
enditure on:
Charitable activities
141.521
141,521
119,412
119,412
Net (expendlturoyincomo for
the yearl Net movement In
funds
154,292
154,292
41,045
41,045
Fund balan￿ at 1 April
202412023
1.173.751
1,173,751
1,132,706
1.132.706
Fund balanc¢ at 31
March 202512024
1,328,043
1.328.043
1,173,751
1.173.751
The financial statements were approved by the Tru5tee5 on.. 17 November 2025 and signed on its behalf by-
Hussain Ahmed
Chairmarb
Saiful Alom
Trustee
Page 4

UNITY WELFARE FOUNDATION
Balance Sheet
As at 31 March 2025
2025
2024
Notes
Fixed assets
TÈngible assets
Investment properties
1,776,885
1,521,372
3,298,257
1,782,491
1,993,031
3,775,522
Current assets
Cash al bank and in hand
Other Debtor
14
59.855
33.311
60,608
10
15,5001
{173,5001
Creditors: amounts falling due within one year
Net current 8sselsllliabilitiesl
3,385,923
3,662,630
Creditors= amounts falling due in more than one
year
11
12,057,880)
12,488,880)
Total assets less current liabilities
1,328,043
1,173.750
Income funds
Unreslricled funds
Restricted funds
12
1,328,043
1,173,750
1,328,043
1,173,750
The financial statements were approved by the Trustees on.. 17 November 2025 and signed on its behalf by..
Hussain Ahmed
Chairman
Saiful Alom
Trustee
Page 5

UNITYWELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Unity Welfare Foundation is an unincorporated charitsble trust.
1.1 Accounting convention
The financial statements have been prepared in accordance with the trust's constitution, the Charities Act 2011
and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) (effective 1 January 20191" The trust is a Public Benefit Entity as defined by
The IrL*sI has taken advantage of the provisions in the SORP for charities applsang FRS 102 Update Bulletin 1
not to prepare a Statement of Cash Flows.
The financial slatemenls have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the exlenl required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred lo in the Regulations bul which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have bèen prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value. The principal accounting policies adopted are sel out below.
1.2 Going concern
At the lime of approving the financial statements, the Iruslees have a reasonable expectation that the trust has
adequate resources to continue in operational existence for the foreseeable future. Thus the Iruslees continue
to adopt the going concern basis of accounting in preparing the financial slalemenls.
1.3 Charitable funds
Unreslricled funds are available for use al the discretion of the Iruslees in furtherance of their charitable
Restricted funds are subject lo specific conditions by donors as to how they may be Ljsed. The purposes and
uses of the restricted funds are set out in the notes lo the financial slalemenls.
1.4 Incoming resources
Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the
amounts can be measured reliably, and il is probable that ￿ncOMe will be received.
Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of
the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation
lo donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or othetwise if the trust 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
Page 6

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1.5 Resources expended
Expenditure is charged in the accounts at the lime when a liability to make payment is incurred
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures, fittings & equipment
10% p.a. on cosl
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 net incomellexpenditurel for the year.
l. T Impairment of fixed assets
Al each reporting end dale, the trust reviews the carrying amounts of ils tangible assets lo delermine 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 lif any).
1.8 Investment Property
Investment Property applies lo the accounting for property (land andlor buildings) held to earn rentals or for
capital appreciation lor both). Investment properties are Initially measured al cost and may be subsequently will
be measured using a cost model or fair value model, with changes in the fair value under the fair value model
being recognised in profit or loss
No depreciation will be charged for the investment properties.
1.9 Cash and cash equivalents
Cash and cash equivalents inclLJde cash in hand. deposits held al call with banks, other short-lerm liquid
nveslmenls with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The trust has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther
Financial Instiurnenls Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Irusl's balance sheet when the trust becomes party to the
contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and settle the liability simultaneously.
Page 7

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaclion
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 al the
present value of the future receipts discounted at a market rale 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 al the present
value of the future payments discounted at a markel rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortised cost. using the effective interest rate method.
Trade creditors are oblig81ions to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classif led as current liabilities if payment is due within one year
or less. If not, they are presenled as non-currenl liabilities. Trade creditors are recognised initially al transaction
price and subsequently measured at amortised cost Using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the trust's contractual obligations expire or are discharged or
l. 11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In Ihe application of the trust's accounting policies, the truslees are required lo make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
eslimales are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Page 8

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMEMTS
FOR THE YEAR ENDED 31 MARCH 2025
Donations and legacies
Unrestricted
funds
Restricted
funds
Total Unrestricted
funds
Restricted
funds
Total
2025
2025
2025
2024
2024
2024
Donation and gifts
Collection from Mosque
Maktsb fee
128.027
36,554
3,317
167,898
128,027
36,554
3,317
167,898
53,773
44,856
53,773
44,856
98,629
98,629
3.1 Rental Income from Investment Properties
2025
2024
29 Hunter Rd
25 Carmen Sl
9 Whitwell Rd
140 High Street
32.300
28,050
36,600
68,900
33,656
61,706
3.2 Other Income
2025
2024
Other income
Profil from sale of Property
122
59,015
59,015
122
Charitable activities Expenditure
2025
2024
Staff costs (UK Programmel
Staff costs (Overses Programmel
Direcl Cost (UK Programmel
Other direct (Overseas Aid)
Other direct Activities Gosts
31,727
38,201
18,661
11,753
16,169
240
85,024
16,823
32,922
4,257
85,729
Analysis ol support costs (see note 51
Analysis ol governance costs Isee note 5
49,042
6,750
141,521
31.888
2,500
119,412
Analysis by fund
Unrestricted funds
Restricted funds
141,521
119.412
141,521
119,412
Page 9

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support cost
Governance
costs
2025
Governance
costs
2024
Support cost
Staff cost
Depreciation
Expenditure on Investment properties
Adminislralion costs
Bank Charge
Professional & Legal Fee
550
23,841
7,182
315
550
23,841
7,182
315
2,500
34,388
34,728
14,067
247
34,728
14,067
247
6,750
55,792
6,750
6,750
2,500
2,500
49,042
31,888
Analysed bettveen
Charitable activities
49,042
6,750
55,792
31,888
2,500
34,388
Governance costs includes payments lo the independent examiner of £3,00012024.£2,5001 for independent examination and
accountancy fees.
Trustees
Two trustees who are aslo the staffs has received salary during the year and other than those two lurstees, no other Iruslees receive any
rumenartion from thé charity during the period.12024-Twol.
Employees
Number of empoyees
The average monthly number of empoyees during the year was..
2025
Number
2024
Number
Permanent
VDlunleer
Employment costs
2025
2024
Wages and salaries
31,727
31,727
38.201
38,201
There were no employees whose annual remuneration was £80000 or more
Page 10

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Tangibale fixed assets
Freehold Computers &
Properties
software
Fixtures &
fillings
Total
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Dèpreclation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respe¢l of disposals
At 31 March 2025
1,782,770
390
5,495
1,782,770
1,782,770
390
5,495
1,782,770
390
5,774
279
6.164
279
390
5,495
5,885
Carylng value as at 31 March 2025
1,782,770
1,776,885
Carrying value as at 31 March 2024
1,782,770
279
1,782,491
Investment properties
2025
2024
191 Dersingham
189 Dersingham Avenue
27 Rulland Rd
140 High St
420,188
376,407
420,188
376,407
471,659
724,777
1,993,031
724,777
1,521,372
10 Creditors.. Amounts falling due within one year
2025
2024
Other creditors
Advance received from property sales127 Rutland Rdl
5.500
3,500
170,000
173,500
5,500
11 Creditors.. Amounts falling due in more than one year
2025
2024
Qard Hasanah
Opening balance
Add." Receipt dLiring the period
Less." Payment during the year
2,488,880
320,000
1751,0001
2,824,330
496,050
1831,5001
Outstanding balance of Qard Hasana
2,057,880
2,488,880
Page 11

UNITY WELFARE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12 Unrestricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on
trust for specific purposes..
Movement in funds
Incomlng
Resources
resources
expended
Movement in funds
Incomlng
Resources
resources
Expended
Balance at
l April
2023
Balance at 1
April 2024
Balance at
31 March
2025
Fund
1,132,706
1,132,706
160,457
160,457
1119,4121
1119,4121
1.173.751
1,173,751
295.813
295.813
1141,5211
1141,5211
1,328.043
1 ,328,043
13 Analysis of net assets between funds
Unrestricted
Restricted
Total Unrestricted
Restrlcted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Net assets
1,328,043
1,328,043
1,328.043
1,328,043
1,173.751
1,173,751
1,173,751
1,173,751
14 Cash and cash equivalents
Opening
balance 1
April 2024
Closing
balance 31
March 2025
Opening
balance 1
April 2023
Closing
balance 31
March 2024
Cash flow
movement
Cash flow
movement
60,608
1753}
59,855
183,463
1122,8551
60,608
15 Related party transactlons
There are no disclosable related paty transactions during the year12024-nonel
Pag@ 12