2025-03-31-accounts - Al-Habib Islamic Educational And Cultural Centre Swindon

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Registered number 07885475 Charity number 1146042

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee)

Report and Accounts

For the Year ended

31 March 2025

Oakensen Limited

Chartered Accountants Bryer Ash Business Park Trowbridge Wiltshire BA14 8HE

Al-Habib Islamic Educational and Cultural Centre Swindon

(A company limited by guarantee) Trustees Annual Report

The trustees, who are also directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025.

OBJECTIVES AND ACTIVITIES

Objectives and activities

The main objectives of the charity are to advance Islamic awareness for the benefit of the community in accordance with the statements of belief, advance the education of Muslim inhabitants, provide facilities for religious worship, secure the establishment of an Islamic centre, promote other charitable activities and provide general advice to residents in the Swindon area. The aim of the charity is to provide for the cultural and educational needs of Muslims with a view to creating a healthy existence amongst wider communities.

Achievements and performance

Thanks to the hard work of all the volunteers, young members and the management, significant improvements are achieved. Usage of our centre and attendance has increased by over 40% and there has been a significant increase in young people attending daily classes. Our non-profit social facility is seeing considerable increase in its usage for a range of events by many communities.

Some of our founding members have expressed their desire to pass on the responsibility to the next generation who are able to progress Al Habib into the future.

The year was also full of challenges that included far right demonstrations, security risks and situations caused by the genocidal actions in Palestine. The Al Habib Centre in Swindon held many events in support of the people of Palestine and donated towardshumanitarian cause in Ukraine.

We successfully worked with Swindon Borough Council and Police to maintain peace and harmony amongst communities in Swindon and we are thanking all the communities for their continued support.

Financial Review

The total income received during the period was £162,149 (2024 - £128,758) and total expenses were £137,319 (2024 - £131,212) giving a net gain of £24,830 (2024 - £2,454 loss) which is carried forward to next year.

Reserves policy

The charity has a reserve policy that the unrestricted reserves should be at least £75,000.

PLANS FOR FUTURE PERIODS

We are visualizing the next 20 years into the future and community needs for the ever growing population of Swindon. A number of short-, medium- and longer-term plans are being considered and established to meet the needs of the Muslim community and its positive existence in this country. Short term plans include succession strategy, provision of facilities and capacity management. Medium term plans include management training in new laws and compliance, support charitable causes, educate people in healthy living, bereavement support and guidance.

Long term plans include self-sufficiency, sustainability and future expansion to meet community needs in a safe, healthy and educating environment that meets future standards for the public places. We hope to continually involve Swindon Borough Council for their input in our medium- and long-term plans.

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Trustees Annual Report

REFERENCE AND ADMINISTRATIVE DETAILS

Charity number: 1146042 Company number: 07885475 Registered Office: 88 Chapel Street, Swindon, Wiltshire, SN2 8DA Our Advisors Examiners: Oakensen Limited, Unit 2 Bryer Ash Business Park, Trowbridge, Wiltshire, BA14 8HE Bankers: Lloyds, 5 High Street, Swindon, SN1 3EN Directors and trustees Directors Mr Abdul Latif Mr Syed Safdar Ali Naqvi Mr Khan Ahmad Nawaz Mr Mohammad Jahangir Mr Mahmood Ahmad Elected trustees Mr Abdul Latif Mr Mohammad Jahangeer Mr Tariq Mahmood Mr Taimur Shahid Rafique Mr Muhammad Munir Mr Usman Latif - Appointed 1st January 2025 Secretary Mr Abdul Latif

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Al-Habib Islamic Educational and Culture Centre Swindon is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 16th December 2011, and amended by special resolutions dated 17th February 2012 and 8th July 2019. A code of conduct has been agreed by the management committee and it is a part of the governing document.

Appointment of Trustees

Trustees are appointed by the members and no more than 15 trustees can be elected at one time.

Risks

The charity relies on grants and donations, and rent from the hire of its premises, to fund its operations. As far as is possible the trustees limit expenditure to the availability of resources.

Al-Habib Islamic Educational and Cultural Centre Swindon

(A company limited by guarantee) Trustees Annual Report

RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also the directors of Al-Habib Islamic Educational and Cultural Centre Swindon for the purpose of company law) are responsible for preparing the Trustees Annual 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 which 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:

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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board on

4th January 2026

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……………………………………. Mr Abdul Latif Trustee

……………………………………. Mr Mahmood Ahmad Trustee

Al-Habib Islamic Educational and Cultural Centre Swindon

(A company limited by guarantee) Independent examiner's report

I report on the accounts of the charity for the year ended 31 March 2025, set out on pages 5 to 10.

Responsibilities and basis of report

As the charity's trustees, 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 charity'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 which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts s out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accoun 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 attentio should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Oakensen FCA

Independent Examiner

Oakensen Limited

Chartered Accountants Bryer Ash Business Park Trowbridge Wiltshire BA14 8HE

Al-Habib Islamic Educational and Cultural Centre Swindon

(A company limited by guarantee)

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025

INCOME AND ENDOWMENTS FROM: Income from donations and legacies 2 Income from charitable activities 3 Interest receivable TOTAL INCOME AND ENDOWMENTS EXPENDITURE ON: Direct charitable expenditure 4 Management and administration 5 TOTAL EXPENDITURE Net income Gains and losses on revaluation of fixed assets Reconciliation of funds: Total funds at 1 April 2024 Total funds at 31 March 2025	Unrestricted Funds £ 87,730 71,895 2,524 162,149 134,007 3,312 137,319 24,830 - 24,830 923,033 947,863	Restricted Funds £ - - - - - - - - (10,028) (10,028) 203,819 193,791	Total Funds 2025 £ 87,730 71,895 2,524 162,149 134,007 3,312 137,319 24,830 (10,028) 14,802 1,126,852 1,141,654	Total Funds 2024 £ 74,814 51,826 2,118 128,758 128,613 2,599 131,212 (2,454) 19,632 17,178 1,109,674 1,126,852

Al-Habib Islamic Educational and Cultural Centre Swindon (Company Number 07885475)

(A company limited by guarantee) Balance Sheet

as at 31 March 2025

Notes Fixed assets Tangible assets 7 Investments 8 Current assets Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Net assets Represented by: Unrestricted funds 11 Restricted funds - other reserves 12	2025 £ 493,179 412,111 905,290 7,278 257,719 264,997 (28,633) 236,364 1,141,654 947,863 193,791 1,141,654	2024 £ 502,156 422,139 924,295 5,753 226,793 232,546 (29,989) 202,557 1,126,852 923,033 203,819 1,126,852

The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective July 2014).

…………………………………….

Mr Mahmood Ahmad President Approved by the board on

4th January 2026

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. 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 to the United Kingdom and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Income from investments is included in the year in which it is receivable.

Charitable expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. 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.

Tangible fixed assets and depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and investment property, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Land and buildings Plant and machinery

straight line over 50 years straight line over 4 years

Investment property

Investment property is initially recognised at cost and then carried at fair value, derived from the current market prices for comparable property determined annually by the trustees using observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the statement of financial activities.

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

Funds

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Debtors

Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price, which is usually the invoice price.

Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Depreciation is provided at rates calculated to write down the cost of each asset to its eliminated residual value over its expected useful life.

2 Income from donations and legacies Donations 3 Income from charitable activities Rent received Gift aid tax refunds	Unrestricted £ 87,730 87,730 Unrestricted £ 39,830 32,065 71,895	Restricted £ - - Restricted £ - - -	2025 £ 87,730 87,730 2025 £ 39,830 32,065 71,895	2024 £ 74,814 74,814 2024 £ 50,450 1,376 51,826

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Notes to the Accounts

for the year ended 31 March 2025

4 Expenditure on charitable activities Wages and salaries Pensions Refreshments Speakers Travel Rates Water Light and heat Insurance Repairs and maintenance Telephone and internet Postage and stationery Charitable donations Depreciation 5 Other expenditure Accountancy Payroll and professional fees Sundry expenses Interest payable Bank charges	Unrestricted £ 28,814 233 8,155 2,800 945 361 2,125 31,191 2,894 24,809 1,097 434 12,420 17,729 134,007 Unrestricted £ 1,848 408 569 217 270 3,312	Restricted £ - - - - - - - - - - - - - - - Restricted £ - - - - - -	2025 £ 28,814 233 8,155 2,800 945 361 2,125 31,191 2,894 24,809 1,097 434 12,420 17,729 134,007 2025 £ 1,848 408 569 217 270 3,312	2024 £ 38,653 692 3,496 3,000 600 307 2,011 29,754 2,391 17,049 925 345 12,242 17,148 128,613 2024 £ 1,680 408 307 - 204 2,599

The charities independent examiners remuneration for 2025 is £1,848 (2024: £1,680).

6 Staff salaries and wages Pension costs Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel	2025 £ 28,814 233 29,047	2024 £ 38,653 692 39,345

No employees had employee benefits in excess of £60,000 (2024: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

The charity trustees were not paid or received any other benefits from employment with the Trust or its subsidiary in the year (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

The average monthly head count was 3 staff (2024: 3) and all staff are involved in the running of the charity's activities.

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

7 Tangible fixed assets

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 8 Investment Property Cost At 1 April 2024 Revaluation At 31 March 2025 Historical cost At 31 March 2024 9 Debtors Other debtors 10 Creditors: amounts falling due within one year Other taxes and social security costs Other creditors 11 Unrestricted funds Balance as at 1 April 2024 £ Unrestricted 923,033 923,033	Land and buildings £ 703,417 - 703,417 202,734 14,068 216,802 486,615 500,683 Income £ 162,149 162,149	Plant and machinery £ 42,836 8,752 51,588 41,363 3,661 45,024 6,564 1,473 2025 £ 7,278 2025 £ 3,248 25,385 28,633 Expenditure £ (137,319) (137,319)	Total £ 746,253 8,752 755,005 244,097 17,729 261,826 493,179 502,156 Other investments £ 422,139 (10,028) 412,111 218,320 2024 £ 5,753 2024 £ 918 29,071 29,989 Balance as at 31 March 2025 £ 947,863 947,863

Al-Habib Islamic Educational and Cultural Centre Swindon (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

12 Non-distributable revenue reserve At 1 April 2024 Arising on revaluation during the year At 31 March 2025	2025 £ 203,819 (10,028) 193,791

13 Company limited by guarantee

Al-Habib Islamic Educational and Cultural Centre Swindon is a company limited by guarantee and accordingly does not have any share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

15 Analysis of net assets between funds

Restricted funds Unrestricted funds Net assets at the end of the year	Fixed assets £ 193,791 711,499 905,290	Net current assets £ - 236,364 236,364	Total £ 193,791 947,863 1,141,654