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2025-06-30-accounts

Docusign Envelope ID: 2BCCCB1D-11E2-8AEB-82A3-E6FDB11669CA

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF IQRA COMMUNITY CENTRE SOUTHAMPTON

I report to the trustees on my examination of the accounts of the IQRA COMMUNITY CENTRE SOUTHAMPTON (the Company) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 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:

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.

_____ Mohammed Haque ICAEW 1295597 Date: 24 JUNE 2026 for and on behalf of MAH, Chartered Accountants 2[nd] Floor, 154 Bishopsgate, London, EC2M 4LN

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Registered number: 07279549 Charity number: 1138923

IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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IQRA COMMUNITY CENTRE SOUTHAMPTON

(A company limited by guarantee)

Contents

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2-4
Trustees' responsibilities statement 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8-17

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025

Trustees Tariq Amin, Chair
Tahir Amin
Ali Mahmood
Anwar Khan
Mohamedsaid Farah
Andihakim Ali Mahmud
Company registered number 07279549
Charity registered number 1138923
Registered office 189 Northumberland Road
Southampton
England, SO14 0EL
Company secretary Tahir Amin
Chief executive officer Tariq Amin Amor
Accountants MAH, Chartered Accountants
2nd Floor
154 Bishopsgate
London
EC2M 4LN
Bankers HSBC
1 Bank Street
Castleford
West Yorkshire
WF10 1EA

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their annual report together with the financial statements of for the 1 July 2024 to 30 June 2025. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

The company also operates under the name ICCS.

Objectives and Activities

a. POLICIES AND OBJECTIVES

The charities objectives as set out in the company’s memorandum of association are to:

Advance the religion of Islam (in strict accordance with the teachings of the Quran and authentic sunnah of the prophet Muhammad (saas)), in Southampton for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals, producing and/or distributing literature, and to enlighten others about Islam.

Relieve the poverty, sickness or distress of individuals of the Islamic faith.

b. ACTIVITIES FOR ACHIEVING OBJECTIVES

The pursuit of the aforementioned objectives is manifested through a number of ongoing activities:

Achievement of internal training of students to start leading the prayer and giving Friday lectures.

Provide facilitiess for public to fulfil daily Islamic obligations. i.e. prayers.

Education classes for various age groups.

Invite reknowned speakers to give lectures and hold seminars.

Unified celebration of Islamic festivals i.e. Eid and Ramadan gatherings.

Fundraising for various issues in support of the masjid and wider areas.

Supporting local community on social issues such as marriage counselling

Supporting Southampton Islamic umberella organisation.

c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

Increased the number of volunteers working with the management team.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance

a. REVIEW OF ACTIVITIES

The charity is in its seventh year of substantive operation. Much of previous years were geared to establishing a base in Southampton to act as a centre for all activities.

However, not with standing the above, the following summarises the achievements carried out in the year:

Increase of regular attendees.

Growth in student base for regular Islamic classes for children making children proficient in Qu'ran and Arabic. Invited a number of reknowned speakers to give talks.

Continued growth in fund raising.

Plans underway for renovation. Architect drawings drawn up and now meeting with local authority scheduled. Community outreach group established.

More involvement from public management and upkeep of premises.

b. INVESTMENT POLICY AND PERFORMANCE

No formal investment and performance policies have currently been set. However, it is the trustees intention to set out a reserves policy in the near future.

Financial review

Structure, governance and management

a. CONSTITUTION

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 9 June 2010

The company is constituted under a Memorandum of Association dated 9 June 2010 and is a registered charity under the number 1138923.

The principal object of the company is to provide education to the public to promote religious harmony and community cohesion.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 30 JUNE 2025

Plans for future periods

a. FUTURE DEVELOPMENTS

The charity's aim is to continue to promote religious harmony and understanding through their work in the community.

This report was approved by the Trustees on 24 June 2026 and signed on their behalf by:

Tariq Amin Amor, Chair

Abed Abdul Noor

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

TRUSTEES' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees (who are also directors of Iqra Community Centre Southampton for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they 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:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable activities
6
TOTAL EXPENDITURE
NET INCOME BEFORE OTHER RECOGNISED GAINS
AND LOSSES
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
2025
38,248
38,248
26,174
26,174
12,074
12,074
105,949
118,023
Total
funds
2025
£
38,248
38,248
26,174
26,174
12,074
12,074
105,949
118,023
Total
funds
2024
48,852
48,852
20,581
20,581
28,271
28,271
77,678
105,949

The notes on pages 8 to 17 form part of these financial statements.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee) REGISTERED NUMBER: 07279549

BALANCE SHEET AS AT 30 JUNE 2025

Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Cash at bank and in hand
CREDITORS:amounts
falling due within one year
10
NET CURRENT
ASSETS/(LIABILITIES)
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
CHARITY FUNDS
Unrestricted funds
12
TOTAL FUNDS
£
4,278
(2,632)
2025
£
116,377
1,646
118,023
118,023
118,023
118,023
£
2024
£
89,703
19,083
(2,837)
16,246
105,949
105,949
105,949
105,949
£
2024
£
89,703
19,083
(2,837)
16,246
105,949
105,949
105,949
105,949
105,949
105,949
105,949
105,949

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 24 June 2026 and signed on their behalf, by:

Tariq Amin Amor, Chair Abed Abdul Noor

The notes on pages 8 to 17 form part of these financial statements.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements have been prepared to give a 'true and fair' view.

Iqra Community Centre Southampton meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The directors/trustees are not aware of any material uncertainties about the charity's ability to continue as a going concern. The financial statements have therefore been prepared on the basis that the charity is a going concern.

We have adequate resources and are well place to manage risks. Our planning process, including financial projections, has taken into consideration the current economic climate and its potential impact on the various sources of income and planned expenditure. We have a reasonable expectation that we have adequate resources to continue in operational existence for the foreseeable future. We believe that there are no material uncertainties that call into doubt the charity's ability to continue.

1.2 Changes in Generally Accepted Accounting Practice

There are no significant changes to the accounting standards this year.

1.3 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES (continued)

1.4 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES (continued)

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

1.6 Tangible fixed assets and depreciation

All assets are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property 2% Straight line Fixtures and fittings 20% Straight line Office equipment 25% Straight line Computer equipment 33% Straight line

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

1.8 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES (continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.10 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 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 company and which have not been designated for other purposes.

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2.
INCOME FROM DONATIONS AND LEGACIES
Unrestricted
funds 2025
£
Donations
38,248
Total
38,248
3.
DIRECT COSTS
Activity
£
Bank charges
75
Repairs & maintenance
-
Books & Printing
294
Other direct costs
1,791
Wages and salaries
12,500
14,660
4.
SUPPORT COSTS
Activity
£
Project support - events
-
Project support - consultancy
-
-
Total funds
2025
£
38,248
38,248
Total
2025
£
75
-
294
1,791
12,500
14,660
Total
2025
£
-
-
-
Total funds
2024
£
48,852
48,852
Total
2024
£
65
-
7
-
12,500
12,572
Total
2024
£
-
-
-

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

5. GOVERNANCE COSTS

Sundry
Governance - accountancy costs
Utility bills
Governance - depreciation -
tangible fixed assets
Governance - depreciation -
property
legal and professional costs
Unrestricted
funds 2025
£
-
4,226
-
5,088
2,200
11,514
Total funds
2025
£
-
4,226
-
5,088
2,200
11,514
Total funds
2024
£
-
4,973
-
0
2,361
675
8,009

6. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Charitable activities
Expenditure on
governance
Staff
costs
2025
£
Depreciation
2025
£
Other costs
2025
£
Total
2025
£
Total
2024
£
12,500
-
2,160
14,660
12,572
-
5,088
6,426
11,514
8,009
12,500
5,088
8,586
26,174
20,581

7. NET INCOME/(EXPENDITURE)

This is stated after charging:

Depreciation of tangible fixed assets:- owned by the charity

2025 2024
£ £
5,088 2,361
5,088 2,361

During the year, Trustees received remuneration of £12,500 (2024 - £12,500). During the year, no Trustees received any benefits in kind Nill (2024 - £NIL). During the year, Trustees received reimbursement of expenses of Nill (2024 - Nill).

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

8. STAFF COSTS

Staff costs were as follows:

Staff costs were as follows:
Wages and salaries
HMRC JRC grant
2025
£
2024
£
12,500
12,500
-
-
12,500
12,500

The average number of persons employed by the company during the year was as follows:

Administration
Average headcount expressed as a full time equivalent:
Employees
Volunteers
Management
2025
2024
2
2
2025
2024
2
2
20
20
7
7
29
29

No employee received remuneration amounting to more than £60,000 in either year.

9. TANGIBLE FIXED ASSETS

Cost
At 1 July 2024
Additions
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Freehold
property
Fixtures and
fittings
Equipment
Total
£
£
£
4,300
2,210
124,574
-
7,100
31,762
£
118,064
24,662
4,300
9,310
156,336
142,726
4,300
2,210
34,871
0
2,233
5,088
28,361
2,855
4,300
4,443
39,959
31,216
-
4,867
116,377
111,510
0
-
89,703
89,703

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

10. CREDITORS: Amounts falling due within one year

Accruals and deferred income
Other taxes and social security
Total creditors falling due within one year
11.
CREDITORS: Amounts falling due after more than one year
Other loans
Creditors include amounts not wholly repayable within 5 years as follows:
Repayable other than by instalments
2025
£
2024
£
1,199
1,199
1,199
1,199
2025
£
2024
£
1,433
1,638
1,433
1,638
2,632
2,837
2025
£
2024
£
0
0
0
0
2025
£
2024
£
0
0

Loans were provided by members of the community. No interest is charged and the loans are repayable at the discretion of the trustees.

12. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Unrestricted funds
General Funds - all
funds
Reserves
Other General funds
Balance at
1 July 2024
£
22,331
79,724
3,894
105,949
Income
£
-
-
38,248
38,248
Balance at
Expenditure
£
30 June
2025
£
-
22,331
-
79,724
(26,174)
15,968
(26,174)
118,023

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

12. STATEMENT OF FUNDS (continued)

STATEMENT OF FUNDS - PRIOR YEAR

Balance at
1 July 2023
£
Unrestricted funds
77,678
Total of funds
77,678
SUMMARY OF FUNDS - CURRENT YEAR
Balance at
1 July 2024
£
General funds
105,949
SUMMARY OF FUNDS - PRIOR YEAR
Balance at
1 July 2023
£
77,678
Reserves
Income
£
48,852
48,852
Income
£
38,248
Income
£
48,852
Balance at
Expenditure
£
30 June
2024
£
(20,581)
105,949
(20,581)
105,949
Balance at
Expenditure
£
28 June
2025
£
(26,174)
118,023
Balance at
Expenditure
£
30 June
2024
£
(20,581)
105,949

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Unrestricted
funds 2025
£
Total funds
2025
£
116,377
116,377
4,278
4,278
(2,633)
(2,633)
-
-
118,022
118,022

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IQRA COMMUNITY CENTRE SOUTHAMPTON (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Unrestricted
funds 2024
£
Total funds
2024
£
89,703
89,703
19,083
19,083
(2,837)
(2,837)
105,949
105,949

14. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

15. CONTROLLING PARTY

There is no controlling party.

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