**REGISTERED CHARITY NUMBER: 1138795**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025**
## **FOR**
## **HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objective of the trust as set out in the governing document is to promote the advancement of the religion of Islam.
## **Significant activities**
The charity provides facilities for the public to conduct daily prayers, education, burial, marriage and other community functions.
Income received is from voluntary donations and investment income.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity provides a place of worship and education and training.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the policy of the charity to maintain unrestricted funds equivalent to 12 months expenditure to cover management and support costs.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1138795
## **Principal address**
103-105 St Pauls Road Preston Lancashire PR1 1UH
## **Trustees**
N Mohammed (resigned 20/12/24) W Younus A Dad (appointed 11/2/24) Z Zafar A Mahmood (appointed 20/3/24)
## **Independent Examiner**
Shamim Mahomed SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
Page 1
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025**
Approved by order of the board of trustees on 4 December 2025 and signed on its behalf by:
W Younus - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **Independent examiner's report to the trustees of Hanfi Sunni Muslim Circle - Raza Masjid**
I report to the charity trustees on my examination of the accounts of Hanfi Sunni Muslim Circle - Raza Masjid (the Trust) for the year ended 31 January 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of 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 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
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.
## Shamim Mahomed
SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
4 December 2025
Page 3
## **HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
2
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Support costs
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2025
Unrestricted
fund
£
119,262
18,300
137,562
(750)
123,480
122,730
14,832
1,555,975
1,570,807|2024
Total
funds
£
85,564
16,000|
|---|---|---|
|||101,564|
|||-
89,918|
|||89,918|
|||11,646
1,544,329|
|||1,555,975|
The notes form part of these financial statements
Page 4
## **HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **BALANCE SHEET 31 JANUARY 2025**
|Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Stocks
7
Debtors
8
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|2025
Unrestricted
fund
£
1,281,165
750
41,251
248,997
290,998
(1,356)
289,642
1,570,807
1,570,807
1,570,807
1,570,807|2024
Total
funds
£
1,281,260
-
10,600
267,883
278,483
(3,768)
274,715
1,555,975
1,555,975
1,555,975
1,555,975|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 4 December 2025 and were signed on its behalf by:
W Younus - Trustee
The notes form part of these financial statements
Page 5
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings - 25% Reducing Balance Land and Buildings Freehold - Not Provided
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||2025|2024|
||£|£|
|Rents received|18,300|16,000|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Average number of employees
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Support costs
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2025
-|2024
1
Unrestricted
fund
£
85,564
16,000|
|---|---|---|
|||101,564|
|||89,918|
|||11,646
1,544,329|
|||1,555,975|
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 7
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **6. TANGIBLE FIXED ASSETS**
|Freehold
Long
property
leasehold
£
£
**COST**
At 1 February 2024 and 31 January 2025
1,060,000
220,880
**DEPRECIATION**
At 1 February 2024
-
-
Charge for year
-
-
At 31 January 2025
-
-
**NET BOOK VALUE**
At 31 January 2025
1,060,000
220,880
At 31 January 2024
1,060,000
220,880
**7.**
**STOCKS**
Stocks
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Prepayments
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**10.**
**MOVEMENT IN FUNDS**
At 1/2/24
£
**Unrestricted funds**
General fund
1,555,975
**TOTAL FUNDS**
1,555,975|||
|---|---|---|
||||
||||
||||
||||
continued...
Page 8
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **10. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
137,562
137,562|Resources
Movement
expended
in funds
£
£
(122,730)
14,832
(122,730)
14,832|Resources
Movement
expended
in funds
£
£
(122,730)
14,832
(122,730)
14,832|
|---|---|---|---|
||||14,832|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/2/23
£
1,544,329
1,544,329|Net
movement
in funds
£
11,646
11,646|At
31/1/24
£
1,555,975|
|---|---|---|---|
||||1,555,975|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
101,564
101,564|Resources
Movement
expended
in funds
£
£
(89,918)
11,646
(89,918)
11,646|Resources
Movement
expended
in funds
£
£
(89,918)
11,646
(89,918)
11,646|
|---|---|---|---|
||||11,646|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/2/23
£
1,544,329
1,544,329|Net
movement
in funds
£
26,478
26,478|At
31/1/25
£
1,570,807|
|---|---|---|---|
||||1,570,807|
continued...
Page 9
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
239,126
239,126|Resources
Movement
expended
in funds
£
£
(212,648)
26,478
(212,648)
26,478|
|---|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 January 2025.
Page 10
**HANFI SUNNI MUSLIM CIRCLE - RAZA MASJID**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Donations
Gift aid
**Investment income**
Rents received
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Closing stock
**Charitable activities**
Funeral service
**Support costs**
**Management**
Wages
Pensions
Educational Resources
Rent, Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Repairs and Maintenance
Legal & Professional
Fixtures and fittings
**Finance**
Bank charges
**Human resources**
Software licences
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|2025
£
(1)
88,611
30,652
119,262
18,300
137,562
(750)
3,177
50,974
505
1,506
6,398
3,743
16,256
844
239
1,056
33,172
3,122
95
117,910
230
75
2,088
122,730
14,832|2024
£
1
85,563
-|
|---|---|---|
|||85,564
16,000|
|||101,564
-
-
41,319
349
-
6,387
3,728
17,235
652
433
5,524
12,456
112
127|
|||88,322
108
-
1,488|
|||89,918|
|||11,646|
This page does not form part of the statutory financial statements
Page 11