Shajalal Mosque & Islamic Cultural Centre Report and Accounts 31 March 2026 Registered number 1145075 Omega Accountants Ltd Certified & Intemational Accounlanls 223 Wickham Road, Croydon. CRO 8TG Tel: 020 8604 8860 Fax.. 020 8604 8862 info@omegaaccountsnts.co.uk Shajalal Mosque & Islamic Cultural Centre Report and accounts Contents Pagg Organisational informat￿n Executive commtttee's report Independent Examiners, report Statement of Financial activities ISOFAI & comparatives Income and expenditure statemenl 2-3 Balance sheet Notes to the accounts 9-10 Detail Income & Expenditure 11 Shajalal Mosque & Islamic Cultural Centre Organisatlonal Inforniation Officers Muhammad Amtor Ali - President Giash Uddin ~ Secretary Eawor Ali - Treasurer Licensèd Independent Examlner S F Reza, FAAT, FAIA, FATT, ICPA Assuran¢g, Revlew & Rtsk Management Hamza Saeed Baiwa FCCA ACCA Registration numbgr.. 1373299 Omega Accountants Ltd 223 Wickham Road Croydon, CRO 8TG Tel 020 8604 886012 lines) Fax 020 8604 8862 info@omegaaccountants.co.uk Bankers Lloyds TSB George Street Croydon Roglsterèd offlce 170 Handcroft Road Croydon CRO 3LL Charlty numb•r 1145075 Shajalal Mosque & Islamlc Cultural Contre Executive Committee's Report Prlncipal activities The organisalion's principal activity during the year continued to ￿ that of a mosque and Islamic Cultural centre as described below Introduction The ECM present their annual report and accounts for Ihe year ended 31 March 2026. The ECM is satisfied with the perforrnan￿ of the ¢harity during the year and the posttion at the balance sheet date and consider that the charity is In a strong posilion lo continue its actNities during the coming year, and that the charitys assets are adequate to fulfil its obligations provKYed ontinued support from the users and members are available. Name, registered office and constitution of the charlty Name of the organisalion.. Shajalal Mosque and Islamic Cuhural Centre Legal Status.. Unincorporated body with charitable objectives Address details.. 170 Hancroft Road. Croydon, CRO 3LL Goveming body.. Executive Committee, under the Trustees Day to day management.. Delegated to President, Secretary and Treasurer. Date setup.. 2002 Charitable Status.. UK Registered Lccal Charity Trustees as per Charty Commlssion Gia8h Uddin Eawor Ali Syed Reza A summary of the objects of the charity as set out In Its governing document. l. To advance Islamic religion and education in accordance with the tenant5 of Islam. 2. Da'wah artivltlÈs in fv1theran￿ of the above. 3. Ta'3lim- teaching of the Noble Qur'an and Sunnah, Islamic laws, its requlrement and prohibition5 and educate peoplè in the Islamic way of life, Society, family, it5 doctrlne and practices w¥th emphasis on peace, community cohesion and tolerance. Educate people in tolerance and interaction with other falths and beliefs. Executive Commlttee Members are.. l. Muhammad Arntor Alilchairl 2. Giash Uddin Iseuetaryl 3. Eawor Ali ITresu¥erl 4. Humayun Kabir 5. Molnul Islam 6. Syed Farhad Reza 7. Abdul Munairn Funds structure policy The charity maintains a general unrestricted fund which ￿Presents funds which are 8xpend8ble 8t the dis¢retion of the ECM in furth8ranc8 ofth8 objects of the charrty. Such funds may be held in order to finanee worknng capltal. Shajalal Mosque & Islamic Cultural Centre Executive Committee's Report Restricted funds have been provided to the charity for8 Part￿￿larpUTpoSe, and it is the policy of the ECM to Carefully monitor the appI￿allon of those funds in accordanGe WAth the Trstrictions placed upon them. Capital grants The ECM constder that in order to comply with the Statement of Recommended Pra¢ti¢e for Accountsng and Reporb"ng issued by the Charity Commissioners for England & Wales ISORP updated 2015, 2019 and 2026}, gifts of tangible fi'xed assets or grants of a capitsl nature given for specific purposes and fully Ltlilised in the furtherance of the objects of the ¢harity should be credited to the relevant fixed asset fund after the sums have been properfy expended on the restrided purpose. The reialed asset is shown in the balance sheet at the full cost of acquisition or subsequent revaluab'on. Reserve Policy The Members of the Committee IECMI have established a policy of reserve, whereby the unrestricted funds held by the charity shoukl be equivalent to six months operab'ng Cost al 2025126 levels, which should equate to at least £60,000 in general funds. At this level, the ECM feels that they should be able to continue the current acb"vf(ies of the charity in the event of a significant decrease in funding. It would also be ne￿sSary to consider how decrease in such funding would be replaced or activities changed. though at present, the unrestricted reserves reach this target. but the trustees are considering ways in which additional unrestricted funds may be raised. Principal funding sources and how expenditurn In the year underrevlow has supported the key objectives of the charlty. The principal funding sources are general donations received from the users of the charity and small amount re￿iVed from Gift Aid. The funding supports the employment of members of staff who carry out the work of co-ordinating the engagement of charity's policy and decision making, building the capacty of Shahjalal Mosque and Cultural Centre wlh voluntary and community sector organisations and promoting community whesion and equality and countering extremism. Independent Examiners, report on the accounts of Shajalal Mosque & Islamlc Cultural Centre To the Executiva Committee of Shajalal Mosque & Islamic Cultural Centre We have carried out independent 8xaminab.on of the accounts of Shahjalal Mosque and Islamic Cultural Centre, Croydon for the year ended 31 March 2026 Which compftse the Profit and Loss Account, the Balance Sheet, the Statement of Total Recognised Gains and Losses and the related notes and Statement of Financial AGtwities. These have been rèvièwed by third paty qualified accountants to mitigate any conflict of interesL These financial statements have been prepared in accordance with the Charities Act 20Cfj and wth the Financial Reporting Standard for Smaller Entib'es, effects've January 2005, and in accordance the requirements of the Statement of Recommended Practice for Acwunting and Reporting (updated 2015 and 2019} issued by the Charity Commissioners for England & Wales, adapted to meet the needs of ullincorporated organisations, under the historical cost convention and in accordance wf(h the accounting policies sel out in the notes to the financial ststements. Seopè This report is made Solely lo the organisation's members, as a body, in a¢wrdan¢e with Section 235 of the Companies Act 2006. Our work has been undertaken so that we might stste lo the company's members those matters we are required to stale to them in an examinatKsn rewrt and for no other puryx)se. To the fullest extent permitted by law, we do not accept or assume responsibilty to anyone other than the company and the company's members as a body. for our work, for this report, or for the opinions we have fom)ed. The terms of our engagement exclude any requirement to carry out a comprehensive assessment of the Tisks of material misstatement. a consideratson of fraud, laws, regulats'ons and internal controls, and we have not done so. We are not required to, and we do not, expr8ss an audit opinion on these accounts. Respective rnsponsibilities of ECM and the independant examiners The charity's ECMS 18 responsible for the P￿paratIOn of the accounts. The charity's ECM consider that an audit is not requI￿d for this year {under seGtion 4312) of the Charities Act 1993 (the 1993 Aclll and that an independent examination is needed. It is OL*r responsibility to". examine the accounts (under sectson 4313}lal of the 1993 Act)., to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43{7llbl of the 1993 Act),. and • to slate whether partrular matters have come to our attention. Basis of independent examiner5, report Our examination was camed out in accordance with the General Directions gNen by the Chanty Commissioners. An examination includes a review of the accounting records kept by the ECM and a comparison of the accounts presented with those records. It also includes considefation of any unusual items or disclosu￿S in the accounts, and the Seeklng of explanations from you as ECM ￿n￿mIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, cOnsequen￿y, we do not express an audit opinion on the view given by the accounts. Conclusion - Independent Examlnerf8 Statement In connection with our examinats'on. no matter has come to our attention.. 111 which gives us reasonable cause to believe that in any material respect, the requirements.. . to keep accounting records in accordance wilh s41 of the 1993 AGt,' and lo prepare accounls which accord wfth the accounb'ng records and to comply with the accounting requirements of the 2006 Act have not been met-, or {21 to which, in our opinion, attention should be drawn in order to enable a proFEr understsnding of the accoL*nts to be reached. S F Reza. FAAT. FAI& FATT, ICPA Assurance, view and risk management Hamza Saeed Baiwa FCCA Omega Accountants Ltd Certified & International Accountants 223 Wickham Road Croydon CRO 8TG 22 July 2026 Shajalal Mosque & Islam1¢ Cultural Cantre Statement of Flnancial Activities for the year ended 31 March 2026 Unygstrlctsd Reslrfctod Funds Funds Total Funds La5tYear Total Funds 2026 2026 2026 2025 Other Incoming Résources Donations- Members and other donations Donations- Ramadan & Eid Donations- Friday Donations- {Zakat, Fitrana and other donalionsl Hitz and madrassa Gift Aid Inc¢wning rèsou￿0$ from charitablé a¢tlvitiés 1,192 13,461 45,516 1,908 42,077 4,623 108,777 1,192 13,461 45,516 1.908 42,077 4.623 108,777 5,557 11,545 45,757 8,045 47,271 16,960 135,135 Resources expended Costs of gonwatlng funds Communication & marketing staffing & associated costs Costs of charltsble aetlvlties 4,841 81,853 86,694 4,841 81,853 13.165 79,903 Governance costs Other rnsources expended Adminslralron Professional fees Total resources expended 17,126 1,917 105,737 17,126 1,917 105,737 16,952 3,276 113,296 Net Incomlng resource$ beforn transfers between funds 3,040 3.040 21,839 Gro88 transfers between funds Net Incoming resources before Othor racognised galns and losses 3,040 3,040 21,839 Not movement in fund8 3,040 3,040 21,839 Reconciliation of funds Total funds bmught ft)rward Prior year adjustment Total Funds carried tO￿ard 447,172 447,172 425,333 450,212 450.212 447,172 All actlvitle8 derlve from contlnuing operntions Balanc• Sheet Total 450,212 447,172 Shajalal Mosque & Islamlc Cultural Centre Income and Expenses Account for the year ended 31 March 2026 Notes 2026 2025 Incomo rocelvabl 108,777 135,135 AdministratNe expenses (105.737) 1113,2961 Operatlng surplus 21,839 Total surplus for th8 year 3.040 21.839 Totsl surplus for the flnanclal year 3,040 21,839 Shajalal Mosque & Islamlc Cultural Centrg Balance Sheet as at 31 March 2026 Note8 2026 2025 Fixod as$ets Tangible assets 358,307 358,025 Cufrent assets Debtors Cash al bank and in hand 71,582 30,361 16,960 83,591 100,551 Crodltors: amounts falling du• within one year 110,0381 (11,404) Net Gurrent a¥sots 91,905 89,147 Net assets 450,212 447.172 Capltal and reserves Unreslricled revenue accumulated funds 450,212 447,172 Net Charity fvnd5 450.212 447,172 The director is satisfied that thè company is entitled to exempt¢on from the requirement to obtain an audit under section 477 of the Companies kt 2006. The members have not required the company to obtain an audit in accordance with secb'on 476 of the Act. The dire¢lor acknowledges his responsibilities for complying wrth the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordan￿ wth the provisions in Part 15 of the Companies Act 2006 applic to companies subjfj¢t to the small Compan￿ regime. uharnmad Amtor Ali Trustee-President Glash Uddin Trustee- Secretary Eawor All Trustee- Tresurer Approved by the board on 22 July 2026 Shajalal Mosque & Islamic Cultural Centre Notes to the Accounts for the year ended 31 March 2026 1 Accounting pollcios Basls of preparation The accounts have been prepared under the historical cost convention and in accordance with the Finanrjal Reporting Standard for Smaller Entities (effective January 20151. Tumover Turnover represents the value, net of value added lax and discounts, of goods provided to customers and work carried out in respect of servi¢es provided to customers. 09p￿letion Depreciation has been provided at the following rates in order to write off the assets over their estsmated useful INes. Plant and machinery OOA straight line 2 Tanglble flxed assets Plant and mathinery Land •nd bulldlngs Total At 1 April 2025 Addltions 346,453 282 11,572 358,025 282 Al 31 March 2026 346,735 11.572 358,307 Depreclatlon At 31 March 2026 Net boolt value At 31 March 2026 346,735 11,572 358,307 At 31 March 2025 346,453 11,572 358,025 3 Debto 2026 2025 18leworth Deen Centre Qard Hasana (Returnable on 061121261 Other debtors (Gift Aid re￿[vable) 50,000 21,582 71,582 16,960 16.960 Cr•dltors: amounts falllng du• wlthln on• y•ar 2026 2025 Trade credttors Other tsxes and social security costs Other creditors IE ON) 1,916 122 8,000 10,038 8,000 11,404 Shajalal Mosque & Islamlc Cultural Centre Notes to the Accounts for the year ended 31 March 2026 5 Income and Expenses Account 2026 2025 At 1 April 2025 Surplus for the year At 31 March 2026 447,172 3,040 450.212 425,333 21.839 447,172 10 Shajalal Mosque & Islamic Cultural Cent Detailed profit and loss account for tho year andod 31 March 2026 2026 2025 Income reclvable Donations - Other donations Donations - Ramadan & Eid Oonalion5 - Friday Donations - (Zakat, Fllrana and other donatlonsl Hifz and madrassa GIft￿d 1,192 13,461 45,516 1,908 42,077 4.623 108,777 5,557 11,545 45,757 8,045 47,271 16,960 135,135 Admlnistratlve 8xpenses Employee costs.. Wages and salaries Temporary staff Iteachersl 56,338 25.515 81,853 69,745 10.158 Premises costs.. Service charges (water charges) Light and heal Cleaning 10,956 1,757 1,040 13,753 6,307 2,700 3,120 12,127 General administralNe expenses.. Telephone and fax Stationery and printing Bank ¢harges Insurance ONIA l Eye Camp & Other fund raisings Repairs and maintenance lftaar l Ramadan Zakat12024 =Gaza Appeal paid ouil 976 17 210 887 876 26 878 2,141 41 7,649 5,516 1,283 2,933 1,908 8,214 Leg81 and professional costs.. Audit J reporting aceountanvs fees Consultancy fees - Gift Aid 1,500 417 1.500 1,776 3.276 105,737 113,296 11