**Charity Registration Number: 1137985**
## **Islamic Community & Education Centre**
**Trustees Report and Financial Statements**
**For the year ended 31 March 2025**
## **Islamic Community & Education Centre**
## **Contents**
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Page
Trustees' report 1 - 4
Independent examiners' report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8- 12
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## **Islamic Community & Education Centre**
## **Trustees' report for the year ended 31 March 2025**
The trustees present their report and the financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared based on the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document.
## **Reference and administrative details of the charity**
## **Charity registration number**
1137985
## **Correspondence address**
Chapel Street Lye Stourbridge West Midlands DY9 8BT
## **Trustees**
R Aziz M Ali K Razak
## **Bankers**
Lloyds Bank 134 High Street Stourbridge DY8 1DS
## **Independent examiner**
AA Qayyum BA(Hons) ACA Bluewater Tax Accounting Limited Chartered Accountants Quadrant Court, 49 Calthorpe Road Birmingham B15 1TH
Page 1
## **Islamic Community & Education Centre**
## **Trustees' report (continued) for the year ended 31 March 2025**
## **Structure, governance and management**
## **a. Governing document**
The charity was formed at a meeting of the Trustees for the purpose of setting up an Islamic Community Centre in Lye Stourbridge.
The charity is governed by its Trust deed which was adopted by the trustees on 1 March 2010.
## **b. Method of appointment and induction of new trustees**
New trustees are appointed by existing trustees and are briefed on their legal obligations under charity law, the content of the Trust Deed and recent performance of the charity.
## **c. Organisational structure and decision making**
The Board of Trustees oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently throughout the year.
## **d. Risk management**
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate our exposure to those risks.
## **Objectives and activities**
## **a. Summary of objectives**
The objectives of the charity as set out in it's Trust Deed are as follows:
1. to provide facilities and the means for Islamic worship and education.
2. to cater for the welfare of the local community needs in this deprived area.
The trustees frequently review the activities of the charity to ensure they continue to reflect the objectives and aims of the charity and provide an overall benefit to the public. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit.
## **b. Activities for achieving objectives**
The Islamic and Community Centre has continued to act as a hub for the local community where prayer, worship and other activities take place.
Page 2
## **Islamic Community & Education Centre**
**Trustees' report (continued) for the year ended 31 March 2025**
## **Achievements and performance**
The Islamic and Community Centre has continued to act as a hub for the local community where prayer, worship and other activities take place.
## **Financial Review**
## **a. Reserves policy**
The charity's reserve policy is to maintain a sufficient level of liquid reserves to meet short term obligations and any unforeseen expenditure.
## **b. Principle funding**
During the year the charity raised a total of £94,200 (2024 - £108,171) in donations before charitable expenditure.
## **Plans for the Future**
The charity's plans are to continue serving the local community through its activities.
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the trustee(s) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principals of the Charities SORP
- • make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any departures disclosed
- and explained in the financial statements; and;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and to enable them to ascertain and ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
## **Islamic Community & Education Centre**
**Trustees' report (continued) for the year ended 31 March 2025**
## **Statement of Trustees' Responsibilities (continued)**
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 preparation and dissemination of financial statements.
This report was approved by the Trustees on 30 January 2026 and signed on their behalf by:
………………………………………. Rashid Aziz Trustee
………………………………………. Mumtaz Ali Trustee
Page 4
## **Islamic Community & Education Centre**
## **Independent examiner’s Report to the Trustees of Islamic Community & Education Centre**
I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 6 to 12.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act
- to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
- to state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**A A Qayyum BA (Hons), ACA** Bluewater Tax Accounting Limited Chartered Accountants Quadrant Court, 49 Calthorpe Road Birmingham B15 1TH 30 January 2026
Page 5
## **Islamic Community & Education Centre**
## **Statement of financial activities for the year ended 31 March 2025**
|**Unrestricted**
**Funds**
**2025**
**Note**
**£**
**Incoming resources**
Incoming resources from generated funds
Voluntary income
2
94,200
**Total incoming resources**
**94,200**
**Resources expended**
Costs of generating funds
Costs of generating voluntary income
3,5
1,042
Charitable activities
4,5
57,031
Governance costs
6
2,011
**Total resources expended**
**60,084**
**Other income**
Government grants
8
-
**Net incoming resources before transfers**
**34,116**
**Gross transfers between funds**
**-**
**Net movement in funds for the year**
**34,116**
Total funds brought forward
933,456
**Total funds carried forward**
12
**967,572**|**Restricted**
**Funds**
**2025**
**£**
-
**-**
-
-
-
**-**
-
**-**
**-**
**-**
2,073
**2,073**|**Total**
**Funds**
**2025**
**£**
94,200
**94,200**
1,042
57,031
2,011
**60,084**
-
**34,116**
**-**
**34,116**
935,529
**969,645**|Total
Funds
2024
£
108,171
108,171
-
69,795
1,584
71,379
-
36,792
-
36,792
898,737
935,529|
|---|---|---|---|
All activities relate to continuing operations.
The notes on pages 11 to 16 form part of these financial statements.
Page 6
## **Islamic Community & Education Centre**
## **Balance sheet as at 31 March 2025**
|**Note**
**Fixed assets**
Tangible fixed assets
10
**Current assets**
Cash at bank and in hand
Other debtors
11
**Creditors:**amounts falling and due within one
year
12
**Net current assets**
**Charity Funds**
Unrestricted Funds
13
Restricted Funds
13
**Total funds**
The financial statements were approved by the Trustees on
……………………………………….
Rashid Aziz
Trustee|**2025**
2024
**£**
**£**
£
£
818,037
783,222
**818,037**
783,222
148,275
154,352
7,507
59
**155,782**
**154,411**
**(4,174)**
(2,104)
**151,608**
152,307
**969,645**
935,529
967,572
933,456
2,073
2,073
**969,645**
935,529
30 January 2026 and signed on their behalf by:
……………………………………….
Mumtaz Ali
Trustee|
|---|---|
The notes on pages 11 to 16 form part of these financial statements.
Page 7
**Islamic Community & Education Centre**
**Notes to the financial statements for the year ended 31 March 2025**
## **1. Accounting polices**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared under the historical cost convention and have been prepared in accordance with the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities" published in March 2005 and applicable accounting standards.
## **1.2 Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## **1.3 Incoming resources**
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Voluntary Income - Including donations, gifts and grants that provide core funding or are of general nature, are recognised where there is entitlement , certainty of receipt and the amount can be measured with sufficient reliability.
Income from Charitable Activities - Including income recognised as earned from the related goods or
services which are provided.
## **1.4 Resources expended**
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
Charitable Activities include those costs that are directly related to the objectives of the charity.
Governance costs include those incurred in the governance of its assets and are primarily associated
with constitutional and statutory requirements.
Support Costs for a single activity are allocated directly to that activity. Where support costs relate to several activities they have been apportioned on the basis of resources consumed by those activities. In allocating the support costs, the trustees have ensured that the costs are expended utilising the unrestricted funds available and consequently no restricted funds have been used in this respect.
Page 8
## **Islamic Community & Education Centre**
## **Notes to the financial statements for the year ended 31 March 2025**
## **1. Accounting polices (continued)**
## **1.5 Tangible fixed assets and depreciation**
All assets costing more than £100 are capitalised.
Tangible fixed assets other than assets under development are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of those less their estimated residual value, over their expected useful lives on the following bases:
- Freehold property 2% reducing balance - Fixtures & Fittings 20% straight line
Assets under development are held at cost and are not depreciated until such time that the assets become operational.
## **1.6 Taxation**
As a registered charity, the charity is exempt from Income and Corporation tax to the extent that its income and gains are applicable to the charitable purposes only.
## **2. Voluntary income**
|Cash Donations
Gift in Kind
Gift Aid|**Unrestricted**
**Funds**
**2025**
**£**
86,693
-
7,507
**94,200**|**Restricted**
**Funds**
**2025**
**£**
-
-
-
**-**|**Total**
**Funds**
**2025**
**£**
86,693
-
7,507
**94,200**|Total
Funds
2024
£
98,291
-
9,880
108,171|
|---|---|---|---|---|
## **3. Costs of generating voluntary income**
|Fundraising and publicity|**Unrestricted**
**Funds**
**2025**
**£**
1,042
**1,042**|**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Total**
**Funds**
**2025**
**£**
1,042
**1,042**|Total
Funds
2024
£
-
-|
|---|---|---|---|---|
Page 9
## **Islamic Community & Education Centre**
## **Notes to the financial statements for the year ended 31 March 2025**
## **4. Analysis of resources expended by charitable activity**
|Expenditure can be summarised as:
**Unrestricted**
**Funds**
**2025**
**£**
Running of Islamic Community Centre
56,606
Emergency Relief
-
**56,606**
**5.**
**Analysis of resources expended by activity type**
**Activities**
**undertaken**
**directly**
**2025**
**£**
Fundraising and publicity
-
**Charitable activities**
Running of Islamic Community Centre
56,606
Emergency Relief
-
**56,606**
**6.**
**Governance costs**
**Unrestricted**
**Funds**
**2025**
**£**
Accountancy and Independent examination
2,011
**2,011**
**Costs of generating voluntary**
**income**|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
**Support**
**costs**
**2025**
**£**
1,042
425
-
**1,467**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Total**
**Funds**
**2025**
**£**
56,606
-
**56,606**
**Total**
**2025**
**£**
**1,042**
57,031
-
**58,073**
**Total**
**Funds**
**2025**
**£**
2,011
**2,011**|Total
Funds
2024
£
60,066
9,708
69,774
Total
2024
£
-
60,086
9,708
69,794
Total
Funds
2024
£
1,584
1,584|
|---|---|---|---|
Page 10
## **Islamic Community & Education Centre**
## **Notes to the financial statements for the year ended 31 March 2025**
## **7. Support costs**
|**Basis of**
**Allocation**
Management and
administration
Usage|**Fundraising**
**costs**
**2025**
**£**
1,042
**1,042**|**Charitable**
**of activities**
**2025**
**£**
2,436
**2,436**|**Total**
**Funds**
**2025**
**£**
3,478
**3,478**|Total
Funds
2024
£
2,236
2,236|
|---|---|---|---|---|
Support costs have been allocated on a basis consistent with usage of resources.
## **8. Other income**
|Government grants|**Unrestricted**
**Funds**
**2025**
**£**
**-**|**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Total**
**Funds**
**2025**
**£**
-
**-**|Total
Funds
2024
£
-
-|
|---|---|---|---|---|
## **9. Related party transactions**
During the year, no trustees received any remuneration (2024, £Nil). During the year, no trustees received any benefits in kind (2024, £Nil). During the year, no trustees received any reimbursement of expenses (2024, £Nil).
Page 11
## **Islamic Community & Education Centre**
## **Notes to the financial statements for the year ended 31 March 2025**
## **10. Tangible fixed assets**
|**Cost**
At 1 March 2024
Additions
At 31 March 2025
**Depreciation**
At 1 March 2024
Charge for the year
At 31 March 2025
**Net book value**
**At 31 March 2025**
At 31 March 2024
**11. Other Debtors**
**amounts falling due within one year**
HMRC Gift Aid
**12. Creditors**
**amounts falling due within one year**
Other Creditors
Accruals and deferred income|**Freehold**
**Property**
**£**
837,206
50,208
**887,413**
66,480
16,744
**83,224**
**804,189**
770,726|**Fixtures &**
**Fittings**
**£**
26,878
8,409
**35,287**
14,382
7,057
**21,439**
**13,848**
12,496
**2025**
**£**
7,507
**7,507**
**2025**
**£**
1,982
2,192
**4,174**|**Total**
**£**
864,084
58,616
**922,700**
80,862
23,802
**104,664**
**818,036**
783,222
2024
£
-
-
2024
£
2,104
2,104|
|---|---|---|---|
Page 12
## **Islamic Community & Education Centre**
## **Notes to the financial statements for the year ended 31 March 2025**
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13. Statement of funds
Brought Incoming Resources Transfers Carried
forward resources expended in/(out) forward
£ £ £ £ £
-
Unrestricted general funds 933,456 94,200 (60,084) 967,572
Restricted funds - -
Pakistan Floods 2022 2,073 - - - 2,073
Ramadan Iftar - - - - -
Gaza Humanitarian Relief - - - - -
Total funds 935,529 94,200 (60,084) - 969,645
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