Registered Charity Number 1132613
London Fatwa Council
Report and Accounts
Year ended 30 June 2025
London Fatwa Council Financial statements Year ended 30 June 2025
| Pages | |
|---|---|
| Trustees' annual report | 1-2 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6-11 |
London Fatwa Council
Charity information:
Registered charity no: 1132613 Address: 9 Sheaveshill Parade, Colindale, London, NW9 6RS
Trustees:
Chairman: Mohammad Yazdani Raza Khan Vice Chair: Mohammed Ismail Khan Secretary: Aftab Bashir Treasurer: Mohammad Asim Khan
Trustees' Report
For the year ended 30 June 2025
The trustees submit their report and the financial statements for the year ended 30 June 2025.
Principal Activity
The principal activity of the charity is the advancement of Islamic religion and law. This is a registered charity with the Charity Commission (No. 1132613).
Results
The results for the year are set out in detail in the Statement of Financial Activities.
Fixed Assets
Fixed assets are set out in the financial statements.
Trustees' Responsibilities:
The trustees have the authority to make appropriate decisions for London Fatwa Council to carry out its purpose and serve the community. With reasonable accuracy, they are to ensure that the financial statements comply with the Charities Act 1993 and any applicable regulations. They are expected to act in the best interests of London Fatwa Council, which includes safeguarding the assets of the charity by taking reasonable steps for the prevention and detection of fraud and other irregularities.
ON BEHALF OF LONDON FATWA COUNCIL
Mohammad Yazdani Raza Khan Chairman
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Activities and Objectives:
Islamic Legal Advice – our work to support vulnerable women to gain justice is continuing to grow mostly through word of mouth and client referrals. This in itself speaks volumes for our much-needed service and our growing reputation as a trusted Islamic legal body. Aside from cases of divorce, we are receiving evermore fatawa (Q&A) related to other matters of Islamic life and discourse. Our relationships with legal firms are ever building, as they continue to recognise the valuable and vital input our Council offers their clients and cases respectively.
Counselling, Mediation and Arbitration – London Fatwa Council has built a strong reputation to offer impartial and relevant Islamic counselling and support to the community. We have a blended approach to counselling whereby we offer both online and in person counselling to suit and make our services more accessible to user, both near and further afield.
Wills and Inheritance – Our work in the preparation of Islamic Wills and the interpretation of Islamic wills, continues to grow. we have finetuned our systems in this field, but will continue to build on these foundations, in the year to come.
Education & Development – Teaching continues both online and in person. We have several courses/ intensives and longer courses for adults and children alike. We have commenced a Dars-e-Nizami course for mature seekers of knowledge. This course consists of various Islamic sciences and will span over a number of years of study.
Think tank and multifaith – Shaykh Mohammad continues to participate in Barnet, London and nationwide multifaith initiatives and works tirelessly to foster cohesion and a greater awareness of the centrality of faith in our society.
Achievements and Performance:
We continue to build our casework and small fundraising efforts are keeping us afloat. In particular, we are continuing to increase on our monthly regular giving and hope to hold at least one larger fundraising event.
For a relatively small organisation, we are extremely proud of our achievements in what has been another challenging year financially. We continue to serve our community and some of the most vulnerable, to the best of our ability and hope to continue to do so for many years to come.
We thank our supporters and regular givers for their generosity and pray they are rewarded abundantly.
Financial Review (including details of reserve policy):
During the year, London Fatwa Council received total income including donations of £155,225 (2024: £105,611). After incurring expenditure of £142,770 (2024: £120,125). The net movement in funds is £12,455 surplus (2024: 14,514 deficit). This is carried forward to reserves totalling £165,270 (2023: £152,815).
The resources expended are shown in the Statement of Financial Activities and the financial position is provided in the Statement of financial position. The financial statements comply with the Charities Act 2011. The Trust has sufficient financial resources to meet its obligations as they fall due.
The need for reserves: As per Charity Commission guidelines the Foundation is required to ensure the sustainability of the organisation and maintain operating reserves to offset the impact of unforeseen events and operating cash flows.
At the year-end, London Fatwa Council reserves stood at £165,270 (2024: £152,815). The reserves are sufficient to cover support costs for the next year. No restricted reserves are held at year end (2024: nil).
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London Fatwa Council
Independent examiner's report to the trustees of London Fatwa Council Year ended 30 June 2025
| report to the trustees on my examination of the financial statements of London Fatwa Council (‘the charity’) for the year ended 30 June 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 (‘the Act'), | report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Acct. Independent examiner's statement | have completed my examination. | 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 charity as required by section 130 of the Act; or
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the financial statements do not accord with those records: or
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the financial statements 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, | 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.
Mohammad Faroog Awan, MA, FFA, FIPA Certified Financial Accountant Unit 4 10-14 High Street Slough Berkshire SL1 1EE
The date upon which this report was completed is :- 2/ April 2026
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London Fatwa Council Statement of Financial Activities Year ended 30 June 2025
| Unrestricted | Restricted | Total | Last Year | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | ||
| Notes | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Donations | 4 | 51,893 | - | 51,893 | 55,822 |
| SumUp donations | 4 | 25,606 | - | 25,606 | - |
| Gift Aid | 4 | 31,458 | - | 31,458 | - |
| Rental income | 4 | 30,000 | - | 30,000 | 25,200 |
| Marriage services | 4 | 10,420 | - | 10,420 | 18,667 |
| Income from standing orders | 4 | 5,848 | - | 5,848 | 5,922 |
| Total income | 155,225 | - | 155,225 | 105,611 | |
| Expenditure | 5 | ||||
| Salaries and pension | 6 | 43,803 | - | 43,803 | 24,662 |
| Mortgage loan interest | 55,260 | - | 55,260 | 52,238 | |
| Premises costs | 9,872 | - | 9,872 | 12,925 | |
| Administrative costs | 15,730 | - | 15,730 | 15,313 | |
| Donations | 17,930 | - | 17,930 | 14,987 | |
| Bank charges | 175 | - | 175 | - | |
| Total expenditure | 142,770 | - | 142,770 | 120,125 | |
| Net income and net movement in funds | 12,455 | - | 12,455 | (14,514) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 152,815 | - | 152,815 | 167,329 | |
| Total Funds carried forward | 165,270 | - | 165,270 | 152,815 |
The statement of financial activities includes all gains and losses recognised in the year. AII income and expenditure derive from continuing activities only.
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London Fatwa Council Statement of Financial Position 30 June 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 8 | 778,600 | 788,801 |
| Current assets | |||
| Debtors | - | - | |
| Cash at bank and in hand | 12 | 106,973 | 21,536 |
| Total current assets | 885,573 | 810,337 | |
| Creditors | |||
| Amounts due within one year | 9 | (68,473) | (55,859) |
| Other taxation and social security | (20,000) | ||
| Net current assets | 797,100 | 754,478 | |
| Total assets less current liabilities | 797,100 | 754,478 | |
| Creditors | |||
| Amounts due more than one year | 10 | (631,830) | (601,663) |
| Net assets including pension asset/liability | 165,270 | 152,815 | |
| Funds of the charity | |||
| Restricted funds | - | - | |
| Unrestricted funds | 165,270 | 152,815 | |
| Total charity funds | 165,270 | 152,815 |
These financial statements were approved by the board of trustees and authorised for issue on 26 April 2025, and are signed on behalf of the board by:
Trustee
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London Fatwa Council
Notes to the Accounts
Year ended 30 June 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 9 Sheaveshill Parade, Sheaveshill Avenue, London, NW9 6RS.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemption available under paragraph 1.12 of FRS 102;
(a) No cash flow statement has been presented for the charity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations offuture events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
London Fatwa Council
Notes to the Accounts
Year ended 30 June 2025
3. Accounting policies ( continued )
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is establish..
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• this is impractical to measure reliably, in which case the value is derived fromthe cost to the donor or the estimated resale value. Donated facilities and services are recognised inthe accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non charitable trading activities, and the sale of donated goods,
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Unrealised and realised gains expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
London Fatwa Council
Notes to the Accounts
Year ended 30 June 2025
3. Accounting policies ( continued )
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold land - not depreciated Buildings - 50 years Building improvements - 3 years Fixtures and fittings - 5 years
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being
London Fatwa Council
Notes to the Accounts
Year ended 30 June 2025
4 Total income
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Unrestricted Restricted Total
Funds Funds Funds
2025 2025 2025
£ £ £
Donations
Donations 51,893 - 51,893
-
SumUp donations 25,606 25,606
Gift Aid 31,458 - 31,458
Rental income 30,000 - 30,000
-
Marriage services 10,420 10,420
-
Income from standing orders 5,848 5,848
Grants
Grants receivable - - -
-
155,225 155,225
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Unrestricted Restricted Total
Funds Funds Funds
2024 2024 2024
£ £ £
Donations
Donations 55,822 - 55,822
- - -
SumUp donations
Gift Aid - - -
Rental income 25,200 - 25,200
-
Marriage services 18,667 18,667
-
Income from standing orders 5,922 5,922
Grants
Grants receivable - - -
-
105,611 105,611
----- End of picture text -----
London Fatwa Council
Notes to the Accounts
Year ended 30 June 2025
| 5 Independent examination fees Fees payable to the independent examiner for: Independent examination of the financial statements 6 Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: Wages and salaries The average head count of employees during the year was 1 average number of full-time equivalent employees during the year is analysed as follows: |
2025 2024 £ £ 400 400 2025 2024 £ £ 43,803 24,662 43,803 24,662 2025 2024 1 1 |
|---|---|
No employee received employee benefits of more than £60,000 during the year.
7 Trustee remuneration and expenses
All trustees are volunteers. Other than the above, no remuneration or other benefits from employment with the charity for a related entity were received by the trustees.
London Fatwa Council
Notes to the Accounts
| Year ended 30 June 2025 8 Tangible fixed assets Cost At 1 July 2024 Additions Disposals At 30 June 2025 Depreciation At 1 July 2024 Charge for the year On disposals At 30 June 2025 Net book value At 31 March 2025 At 31 March 2024 9 Creditors: amounts falling due within one Bank loan 10 Creditors Bank loan |
£ £ 850,000 1,000 - - - - 850,000 1,000 61,200 1,000 10,200 - - - 71,400 1,000 778,600 - 788,800 - year Freehold Land and buildings Building improveme |
Fixtures & Fittings £ 2,000 - ` - 2,000 2,000 - - 2,000 - - - - 2025 £ 68,473 68,473 2025 £ 631,831 631,831 |
Total £ 853,000 - - 853,000 64,200 10,200 - 74,400 778,600 788,800 2024 £ 55,859 55,859 2024 £ 601,661 601,661 |
|---|---|---|---|
11 Pensions and other post-retirement benefits Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £nil (2024: £nil).
12 Cash in Bank
12 Cash in Bank £ Cash in Bank includes restricted funds of: 106,973