Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
Charity registration number: 1140712
## Mohammadi Trust Birmingham
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Statement of Trustees' Responsibilities|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 14|
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Reference and Administrative Details**
**Trustees** Mohammed Ibrahim Mohammed Abdul Hadi Mohammed Suleman **Principal Office** 24-36 Hartop Road Saltley Birmingham B8 1TE **Charity Registration Number** 1140712 **Independent Examiner** Nasir Rafiuq Dua Governance Bradford Court 123-131 Bradford Street Birmingham B12 0NS
Page 1
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.
## **Objectives and activities**
## _**Objects and aims**_
The main objective of the trust is to advance the Islamic religion in Birmingham for the benefit of the public in accordance with the doctrines of Islam and the belief in Islam la ilaha il-allah mohammed ar rasul allah and the belief that the main springs of Islamic teachings are the "Qur'an", the book revealed by Allah and the "Sunnah" of Prophet Muhammad (peace and blessings of Allah be upon him).
## _**Public benefit**_
As set out in the achievements and performance section.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Trustees' Report**
## **Achievements and performance**
During the reporting year, Mohammadi Trust Birmingham has continued to advance its charitable purposes of promoting the Islamic religion, providing facilities for worship, education and community support, and relieving poverty where able. The trustees believe the activities undertaken delivered tangible social, spiritual and educational benefits to the local community aligned with the charity’s governing objectives.
## Religious Activities and Spiritual Support
• The Trust maintained and operated the Mohammadi Masjid in Saltley, Birmingham, ensuring regular five-daily prayers (Salah) and the important weekly Jum’ah (Friday) congregational prayer continued without interruption, fostering regular engagement and spiritual fulfilment for local worshippers.
• Special programmes were supported throughout the year to facilitate worship during significant periods in the Islamic calendar. These activities helped strengthen the religious life of the community and provided structured opportunities for communal devotion. Islamic Education and Community Development
• The Trust provided or facilitated religious education and learning opportunities for all ages, consistent with its aims to advance religion and public education. This included classes and support for Qur’an learning and Islamic studies conducted by qualified volunteers and educators.
• Outreach and community engagement across Birmingham enabled the charity to support those seeking greater understanding of Islamic teachings, contributing to cohesion and mutual respect within the diverse local population.
## Facilities and Community Services
• The charity sustained operations of the masjid building as a community hub offering worship facilities, open space for gatherings, and support services for residents of all backgrounds. These included advisory assistance, information provision, and space for community dialogue and interaction.
• Through provision of its facilities and services, the charity also contributed to the prevention or relief of poverty by enabling access to support and advice that might otherwise be unavailable to those facing financial hardship.
Volunteer Engagement and Governance
• Throughout the year, the Trust’s work was supported by a dedicated group of volunteers who delivered activities and services across the charity’s programmes, enhancing the Trust’s capacity to serve the public without reliance on paid staff.
• Governance arrangements continued to ensure compliance with regulatory requirements, financial reporting and prudent stewardship of resources in pursuit of organisational objectives.
Overall, the trustees consider that Mohammadi Trust Birmingham has made meaningful progress in fulfilling its charitable mission, strengthening religious life, expanding community engagement, and providing support in accordance with its stated purposes. The charity remains committed to enhancing its activities to meet evolving community needs in the forthcoming year.
## **Financial review**
During the year the charity raised £142k (2024: £152k) and spent £103k (2024: £69k). The net mo movement in funds was ££39k (2024: £84k).
The charity had carry forward reserves of £1.2m (2024: £1.2m)
Page 3
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Trustees' Report**
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is an unincorporated charity, formed under a trust deed dated 1 February 2011.The charity registered with the Charities Commission on the 07 March 2011.
## _**Recruitment and appointment of trustees**_
Trustees are responsible of setting strategies and policies for ensuring these are implemented.
## **Financial instruments**
## _**Objectives and policies**_
The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
## _**Cash flow risk**_
The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
## _**Credit risk**_
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
## _**Liquidity risk**_
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
30 January 2026
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mohammed Suleman Trustee
Page 4
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees 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 principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material 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 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mohammed Suleman Trustee
Page 5
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Independent Examiner's Report to the trustees of Mohammadi Trust Birmingham**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 14.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Mohammadi Trust Birmingham 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 Mohammadi Trust Birmingham's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 Mohammadi Trust Birmingham 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 accounting 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.
...................................... Nasir Rafiq ICAEW
Dua Governance Bradford Court 123-131 Bradford Street Birmingham B12 0NS 30 January 2026
Date:.............................
Page 6
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Statement of Financial Activities for the Year Ended 31 March 2025**
|**Note**
**Income and Endowments from:**
Donations and legacies
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
12
**Note**
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
12|**Unrestricted**
**funds**
**£**
142,261
(103,022)
(103,022)
39,239
39,239
1,165,525
1,204,764
**Unrestricted**
**funds**
**£**
152,614
152,614
(68,705)
(68,705)
83,909
83,909
1,081,616
1,165,525|**Total**
**2025**
**£**
142,261
(103,022)|
|---|---|---|
|||(103,022)|
|||39,239|
|||39,239
1,165,525|
|||1,204,764|
|||**Total**
**2024**
**£**
152,614|
|||152,614|
|||(68,705)|
|||(68,705)|
|||83,909|
|||83,909
1,081,616|
|||1,165,525|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.
Page 7
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **(Registration number: 1140712) Balance Sheet as at 31 March 2025**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Cash at bank and in hand
10
**Creditors: Amounts falling due within one year**
11
**Net current liabilities**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
12|**2025**
**£**
1,293,492
61,972
(150,700)
(88,728)
1,204,764
1,204,764
1,204,764|**2024**
**£**
1,279,285
22,740
(136,500)|
|---|---|---|
|||(113,760)|
|||1,165,525|
|||1,165,525|
|||1,165,525|
The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 30 January 2026 .................... and signed on their behalf by:
......................................... Mohammed Suleman Trustee
Page 8
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1 Accounting policies**
## **Statement of compliance**
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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Mohammadi Trust Birmingham 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 notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 9
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
## **2 Income from donations and legacies**
Page 10
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|Donations and legacies;
Donations from individuals|**Unrestricted**
**funds**
**General**
**£**
142,261
142,261|**Total**
**2025**
**£**
142,261
142,261|**Total**
**2024**
**£**
152,614|
|---|---|---|---|
||||152,614|
|**3**
**Expenditure on charitable activities**
Depreciation
Utilities
Wages
Insurance
Facility costs
Bank charges
Independent examiner's fee|**Activity**
**undertaken**
**directly**
**£**
21,924
24,908
36,318
-
17,225
147
2,500
103,022|**Total**
**2025**
**£**
21,924
24,908
36,318
-
17,225
147
2,500
103,022|**Total**
**2024**
**£**
21,683
19,550
9,031
2,974
12,750
217
2,500|
|---|---|---|---|
||||68,705|
£Nil (2024 - £Nil) of the above expenditure was attributable to unrestricted funds and £Nil (2024 - £Nil) to restricted funds.
In addition to the expenditure analysed above, there are also governance costs of £2,500 (2024 - £2,500) which relate directly to charitable activities. See note 4 for further details.
## **4 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements|**Unrestricted**
**funds**
**General**
**£**
2,500
2,500|**Total**
**2025**
**£**
2,500
2,500|**Total**
**2024**
**£**
2,500|
|---|---|---|---|
||||2,500|
## **5 Net incoming/outgoing resources**
Net incoming resources for the year include:
Page 11
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|Depreciation of fixed assets
**6**
**Trustees remuneration and expenses**
**7**
**Independent examiner's remuneration**
Examination of the financial statements
**8**
**Taxation**
The charity is a registered charity and is therefore exempt from taxation.
**9**
**Tangible fixed assets**|**2025**
**£**
21,924
**2025**
**£**
2,500|**2024**
**£**
21,683|
|---|---|---|
|||**2024**
**£**
2,500|
||||
|**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**10 Cash and cash equivalents**
Cash at bank||**Land and**
**buildings**
**£**
1,446,767
36,131
1,482,898
167,482
21,924
189,406
1,293,492
1,279,285
**2025**
**£**
61,972|**Total**
**£**
1,446,767
36,131
1,482,898
167,482
21,924
189,406
1,293,492
1,279,285
**2024**
**£**
22,740|
|---|---|---|---|
|||**2025**
**£**
61,972||
Page 12
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **11 Creditors: amounts falling due within one year**
|Other creditors
Accruals
**12 Funds**
**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 1**
**April 2024**
**£**
1,165,525
**Balance at 1**
**April 2023**
**£**
1,081,616|**Incoming**
**resources**
**£**
142,261
**Incoming**
**resources**
**£**
152,614||**2025**
**£**
143,200
7,500
150,700
**Resources**
**expended**
**£**
(103,022)
**Resources**
**expended**
**£**
(68,705)|**2024**
**£**
131,500
5,000|
|---|---|---|---|---|---|
||||||136,500|
||||||**Balance at 31**
**March 2025**
**£**
1,204,764|
||||||**Balance at 31**
**March 2024**
**£**
1,165,525|
## **13 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
1,293,492
61,972
(150,700)
1,204,764
**Unrestricted**
**funds**
**General**
**£**
1,279,285
22,740
(136,500)
1,165,525|**Total funds**
**2025**
**£**
1,293,492
61,972
(150,700)|
|---|---|---|
|||1,204,764|
|||**Total funds**
**2024**
**£**
1,279,285
22,740
(136,500)|
|||1,165,525|
Page 13
Docusign Envelope ID: 09382B25-C1BB-4758-9F72-FCEB617AFDF4
## **Mohammadi Trust Birmingham**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|**14 Analysis of net funds**
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt|**At 1 April**
**2024**
**£**
22,740
22,740
**At 1 April**
**2023**
**£**
56,394
56,394|**Financing**
**cash flows**
**£**
39,232
39,232
**Financing**
**cash flows**
**£**
(33,654)
(33,654)|**At 31 March**
**2025**
**£**
61,972|
|---|---|---|---|
||||61,972|
||||**At 31 March**
**2024**
**£**
22,740|
||||22,740|
Page 14