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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1140179

TRUSTEES' REPORT AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

AS-SALAM TRUST

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

AS-SALAM TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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Page
Trustees' Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8 to 14
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AS-SALAM TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31st December 2024. 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 charity's primary objectives are centred around promoting the teachings and principles of Islam in line with the Ahlus-sunnah Wal Jamaa-ah school of thought. This involves providing facilities for worship and Islamic education.

Additionally, the charity strives to offer community learning programs through language and citizenship classes, advice sessions through various organisations such as Citizens advice, Utility advice, money & financial management advisors, seminars, and functions, contributing to the advancement of public education.

Another crucial objective is to extend assistance to alleviate food poverty in both the local and wider community.

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AS-SALAM TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Our trustees and volunteers have worked hard to raise the Charity's profile and increase community support.

15th Anniversary Celebration

In 2024, the charity celebrated its 15th anniversary, a milestone marking years of service to the community. Volunteers, supporters, and the local community were invited to join this event, which also served as a major fundraising opportunity to sustain and expand our projects.

Foodbank

Our Foodbank has continued to provide weekly support to families and individuals in need, ensuring that no one in our community goes hungry.

Grand Total for 2024 is 183,224 meals provided throughout the year, Alhamdulillah. A total of:

This support included 247 children.

Additionally, 39 households fall under the bracket of No Recourse to Public Funds (NRTPF).

In addition to distributing food parcels, the Foodbank has also supported service users by offering welfare advice and energy-saving guidance, helping households manage the ongoing cost of living challenges. We also welcomed visits from local schools, giving children the opportunity to learn about the importance of charity, compassion, and supporting those in need.

These activities have strengthened community understanding and encouraged a spirit of giving among young people and families alike.

Autism Community Club

The Autism Community Club has continued to thrive at the Peace Centre, with families eagerly looking forward to each session. To keep the programme fresh and engaging, a new theme is chosen for every gathering, making each one unique and enjoyable. In addition to regular activities, we also hosted special Eid parties, which brought families together to celebrate in an inclusive and supportive environment. The club welcomes families not only from the local community but also from surrounding areas, and remains open to children and parents of all backgrounds, faith and no faith. It has become a much-valued space for connection, understanding, and fun.

Youth Club

We held a number of youth club sessions throughout the year, including youth-to-youth talk programmes, providing a safe and positive space for young people to learn, share, and develop.

To further support and protect our youth, we also organised a New Year's Eve sleepover, offering a range of fun activities and breakfast the following morning. The aim was to create a safe environment where young people could enjoy themselves and stay away from potential risks and unnecessary trouble on what can be a challenging night for many.

Mental Health Workshop

We organised a mental health workshop, helping the community to better understand wellbeing and reduce stigma around mental health challenges.

We initiated a Sisters' Walking Group to promote both physical and mental wellbeing. The group provides a safe, supportive, and social environment for women to stay active, connect with others, and look after their overall health.

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AS-SALAM TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

The Charity organised a community swimming day, with separate sessions for brothers and sisters, aimed at promoting physical fitness and encouraging healthy lifestyles within the community.

Visit My Mosque & Open Day

The Peace Centre hosted a Visit My Mosque event and a Mosque Open Day, welcoming members of the wider community to learn more about Islam, tour the facilities, and engage in open and friendly dialogue. These events helped strengthen community relations, promote understanding, and create opportunities for meaningful conversations between people of different backgrounds and faiths.

Madrasah

Our Madrasah continues to grow, providing Islamic education for children in the local community and supporting the next generation in their religious and moral development. This year, we also launched a new batch of classes for ladies, focusing on Tajweed and Fiqh, helping sisters strengthen their understanding and connection with the Deen.

Building and Facilities Update

Negotiations with Leicester City Council are still underway to obtain permission for essential improvements and renovations to the Peace Centre site, which has been in use since 2013. This year, we successfully refurbished and installed a new kitchen to meet the local council's safety requirements, ensuring a safer and more efficient space for our service users and volunteers. These improvements form part of our ongoing efforts to maintain high standards and enhance the facilities available to the community.

During the year, the Charity experienced an act of vandalism at one of its facilities. The incident was reported to the authorities, and appropriate measures were taken to repair the damage and ensure the safety and security of our premises. We are grateful for the support received from the community and volunteers, which helped us continue our services without interruption.

FINANCIAL REVIEW

Reserves policy

Unrestricted General Reserves

The charity continues to raise sufficient free funds to cover ongoing projects keeping a small surplus to extend activities when required with minimal or no charge to the recipients. We continue to raise funds which will be utilised for the refurbishment of the premises once a reliable building contractor has been arranged however small renovations are being implemented as required.

Restricted Reserves (Property Fund)

Funds in the past years have been raised for the purchase of a property, although the charity has procured a long lease property, it will continue to hold funds should an opportunity arise in the future to purchase the leasehold or extend charitable activities at another site.

Restricted Reserves (Refurbishment Fund)

Funds have been raised for the refurbishment of current leasehold premisses to get them modernised.

Restricted Reserves (FoodBank Fund)

Donations are received specifically for the FoodBank activities surpluses are carried forward to following periods to meet the regular planned quotas.

FUTURE PLANS

The charity remains committed to delivering on its core objectives, strengthening both faith-based education and community services. Plans for 2025 include:

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AS-SALAM TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The As-Salaam Trust is an unincorporated Charity, with a trust deed adopted on 20/12/2010 and registered with the Charity Commissioners under charity number 1140179 on 02/02/2011.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1140179

Principal address

The Peace Centre Thurncourt Road Leicester LE5 2NG

Trustees

Mr G M E Lockhat Mrs A Lockhat Mr A I Ravat Mr M I Nawab

Independent Examiner

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Mr G M E Lockhat - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AS-SALAM TRUST

Independent examiner's report to the trustees of As-Salam Trust

I report to the charity trustees on my examination of the accounts of As-Salam Trust (the Trust) for the year ended 31st December 2024.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Nazir Malida

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

Date: .............................................

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AS-SALAM TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
161,064
Charitable activities
Religious facilities and social projects
-
Other trading activities
2
66,076
Investment income
3
-
Total
227,140
EXPENDITURE ON
Charitable activities
Religious facilities and social projects
224,922
NET INCOME/(EXPENDITURE)
2,218
RECONCILIATION OF FUNDS
Total funds brought forward
127,357
TOTAL FUNDS CARRIED FORWARD
129,575
Restricted
funds
£
23,073
23,402
-
1,147
47,622
71,132
(23,510)
171,674
148,164
31/12/24
Total
funds
£
184,137
23,402
66,076
1,147
274,762
296,054
(21,292)
299,031
277,739
31/12/23
Total
funds
£
171,400
41,552
75,567
855
289,374
253,860
35,514
263,517
299,031

The notes on page 0 form part of these financial statements

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AS-SALAM TRUST

STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
3,821
CURRENT ASSETS
Debtors
8
12,517
Cash at bank and in hand
118,983
131,500
CREDITORS
Amounts falling due within one year
9
(5,746)
NET CURRENT ASSETS
125,754
TOTAL ASSETS LESS CURRENT
LIABILITIES
129,575
ACCRUALS AND DEFERRED INCOME
10
-
NET ASSETS
129,575
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
13,360
-
140,210
140,210
-
140,210
153,570
(5,406)
148,164
31/12/24
Total
funds
£
17,181
12,517
259,193
271,710
(5,746)
265,964
283,145
(5,406)
277,739
129,575
148,164
277,739
31/12/23
Total
funds
£
23,379
15,521
282,787
298,308
(15,898)
282,410
305,789
(6,758)
299,031
127,357
171,674
299,031

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr G M E Lockhat - Trustee

The notes on page 0 form part of these financial statements

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - 10% on cost Fixtures and fittings - 15% on cost Motor vehicles - 20% on cost

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.

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

2. OTHER TRADING ACTIVITIES

2.
OTHER TRADING ACTIVITIES
Madrasah fees 31/12/24
31/12/23
£
£
66,076
75,567
3.
INVESTMENT INCOME
Deposit account interest
31/12/24
31/12/23
£
£
1,147
855

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.

Included within wages costs is £31,434 (2023: £29,456) and £20,743 (2023: £17,022 ) which relate to wages paid to Mr G M E Lockhat and Mrs A Lockhat who are trustees of the charity, for their services in the management of the centre and teaching.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Project worker 31/12/24
18
31/12/23
18
No employees received emoluments in excess of £60,000.
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Religious facilities and social projects
Other trading activities
Investment income
ACTIVITIES
Unrestricted
fund
£
147,305
2,000
75,567
-
Restricted
funds
£
24,095
39,552
-
855
Total
funds
£
171,400
41,552
75,567
855
Total 224,872 64,502 289,374
EXPENDITURE ON
Charitable activities
Religious facilities and social projects
198,817 55,043 253,860

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

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6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
NET INCOME 26,055 9,459 35,514
RECONCILIATION OF FUNDS
Total funds brought forward 101,302 162,215 263,517
TOTAL FUNDS CARRIED FORWARD 127,357 171,674 299,031
7. TANGIBLE FIXED ASSETS
Fixtures
Long and Motor
leasehold fittings vehicles Totals
£ £ £ £
COST
At 1st January 2024 39,958 9,909 9,000 58,867
Additions - 1,554 - 1,554
- -
Disposals (1,400) (1,400)
At 31st December 2024 39,958 10,063 9,000 59,021
DEPRECIATION
At 1st January 2024 24,896 5,192 5,400 35,488
Charge for year 3,502 1,050 1,800 6,352
At 31st December 2024 28,398 6,242 7,200 41,840
NET BOOK VALUE
At 31st December 2024 11,560 3,821 1,800 17,181
At 31st December 2023 15,062 4,717 3,600 23,379
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£ £
Trade debtors 3,093 5,259
Other debtors 8,552 9,552
Prepayments and accrued income 872 710
12,517 15,521
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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxation and social security
Other creditors
31/12/24
31/12/23
£
£
1,494
1,146
4,252
14,752
5,746
15,898
10.
ACCRUALS AND DEFERRED INCOME
Deferred government grants
31/12/24
31/12/23
£
£
5,406
6,758

The charity received a security grant from the Home Office in 2019. Inline with the terms of the grant it was used for specific areas of the ongoing refurbishment. As the refurbishment costs were capitalised and amortised, the treatment of the grant will follow suit and be released to the statement of financial activities.

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
At 1.1.24
£
127,357
68,145
65,515
1,711
36,303
171,674
299,031
Net
movement
in funds
£
2,218
4,503
(3,501)
10
(24,522)
(23,510)
(21,292)
At
31.12.24
£
129,575
72,648
62,014
1,721
11,781
148,164
277,739

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
Incoming
resources
£
227,140
4,503
-
10
43,109
47,622
274,762
At 1.1.23
£
101,302
64,245
65,545
1,691
30,734
162,215
263,517
Resources
expended
£
(224,922)
-
(3,501)
-
(67,631)
(71,132)
(296,054)
Net
movement
in funds
£
26,055
3,900
(30)
20
5,569
9,459
35,514
Movement
in funds
£
2,218
4,503
(3,501)
10
(24,522)
(23,510)
(21,292)
At
31.12.23
£
127,357
68,145
65,515
1,711
36,303
171,674
299,031

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
Incoming
resources
£
224,872
3,900
3,547
20
57,035
64,502
289,374
Resources
expended
£
(198,817)
-
(3,577)
-
(51,466)
(55,043)
(253,860)
Movement
in funds
£
26,055
3,900
(30)
20
5,569
9,459
35,514

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
At 1.1.23
£
101,302
64,245
65,545
1,691
30,734
162,215
263,517
Net
movement
in funds
£
28,273
8,403
(3,531)
30
(18,953)
(14,051)
14,222
At
31.12.24
£
129,575
72,648
62,014
1,721
11,781
148,164
277,739

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AS-SALAM TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

11. 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
Restricted funds
Property fund
Refurbishment
Collections for other organisations
Food Bank
TOTAL FUNDS
Incoming
resources
£
452,012
8,403
3,547
30
100,144
112,124
564,136
Resources
expended
£
(423,739)
-
(7,078)
-
(119,097)
(126,175)
(549,914)
Movement
in funds
£
28,273
8,403
(3,531)
30
(18,953)
(14,051)
14,222

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2024.

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