REPORT OF THE TRUSTEES & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 T411 ',11 UMMAH CHARITY INTERNATIONAL Together we make life better for the Ummah **Contents of the Financial Statements for the Period 1 January 2024 to 31 December 2024** |**Report of the Trustees**|| |---|---| |• **History**|**1**| |• **Achievements and activities**|**1 to 2**| |• **Financial Review**|**3**| |• **Future Plans**|**4**| |• **Structure, Governance And Management**|**5**| |**Independent Examiner's Report**|**6**| |**Statement of Financial Activities**|**7**| |**Balance Sheet**|**8**| |**Notes to the Financial Statements**|**9 to 12**| |**Detailed Statement of Financial Activities**|**13**| ## **Ummah Charity International** ## **Report of the Trustees for the Period 1 January 2024 to 31 December 2024** The trustees present their report with the financial statements of the charity for the period 1 January 2024 to 31 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). ## **History of the Charity:** The charity moved to its current premises in **July 2017** . A mosque was **constructed at the rear of the property** , and an application was subsequently made to the local council for formal permission to operate as a place of worship. After a thorough review, the official permission to operate the mosque was granted in January 2024, marking a significant milestone in the charity’s journey. Since then, the **Rayners Lane Islamic Centre** has become fully operational, serving as a spiritual, educational, and social hub for the local Muslim community. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** We continue to focus on the aims and objectives of the charity, all the below activities are in line with the aims of the charity as outlined in the constitution. ## **Significant activities** Masjid to allow congregational prayers 7 days a week 365 days a year Part time Islamic education for children between the ages of 6 and 11 years for children - Sadaqah collection and distribution - Marriage counselling provided by our religious scholars - Advice and counselling ## **ACHIEVEMENT AND PERFORMANCE** As trustees of the Masjid, it is our responsibility to provide a comprehensive overview of the achievements and performance of the Masjid during the reporting period. We are proud to present this report, highlighting the significant accomplishments and progress made by the Masjid in fulfilling its mission and serving the community. ## **Activities and Achievements in 2024** During 2024, following the mosque’s official approval, Ummah Charity International focused on establishing a strong foundation for community and religious services. ## **Religious Services** - **Regular congregational prayers** are held daily, including **Jummah (Friday) prayers** , which attract a large congregation. - **Taraweeh prayers** were organised throughout Ramadan, with strong community participation. - **Eid prayers** were successfully arranged for both **Eid al-Fitr** and **Eid al-Adha** , fostering a sense of unity and celebration. continued... Page 1 ## **Ummah Charity International** ## **Report of the Trustees for the Period 1 January 2024 to 31 December 2024** ## **Educational Activities** Madrasah classes are conducted for children aged 6 to 11, covering Quranic studies, Islamic manners, and basic teachings of Islam. The classes have seen increasing attendance and positive feedback from parents. ## **Community Engagement** Throughout Ramadan 2024, the mosque organised daily community iftar gatherings. Members of the community generously brought food from their homes, while the mosque contributed additional meals and arrangements. These gatherings strengthened community ties and encouraged collective worship and giving. ## **Conclusion** Overall, 2024 has been a year of significant progress and renewed purpose for Ummah Charity International. With the Rayners Lane Islamic Centre now fully operational, the charity has successfully established a vibrant hub for worship, learning, and community connection. The positive response from congregants and families reflects the growing sense of unity and spiritual enrichment within the community. The trustees remain dedicated to building on these achievements, ensuring that the mosque continues to serve as a welcoming and inspiring centre for all. continued... Page 2 ## **Ummah Charity International** ## **Report of the Trustees for the Period 1 January 2024 to 31 December 2024** ## **FINANCIAL REVIEW** In this financial review, we present an overview of the Masjid's financial performance and stability for the reporting period. We aim to provide transparency and accountability regarding the management of funds entrusted to us by the community. ## **1. Income Sources** The Masjid's income primarily comprises donations from community members, including regular contributions, one-time donations, and fundraising efforts. We are grateful for the continued generosity of our community, which enables us to sustain our operations and undertake various initiatives for the benefit of the community. Masjid is using different card terminals such as Sumup, Gocardless for direct debit and Stripe for online payments. As economy is getting cashless, most of the people prefer to pay via one of the above payment methods. Using the technology has played a great role in increasing the donations. All of the financial figures are presented on Detailed Statement of Financial Activities section of the accounts. ## **2. Financial Stewardship** As trustees, we are committed to ensuring the responsible and ethical stewardship of the Masjids's finances. We maintain accurate financial records and implement robust internal controls to safeguard the funds entrusted to us. We also engage independent examiner to conduct annual financial examination, ensuring transparency and accountability in our financial management practices. ## **3. Fundraising and Financial Sustainability** To ensure the long-term financial sustainability of the Masjid, we actively engage in fundraising efforts throughout the year. These efforts include organising fundraising events specially in last days of Ramadan, seeking donations from the members of community during Friday prayers and exploring other opportunities. We maintain open and transparent communication with the community regarding our financial needs and the impact of their contributions. ## **4. Going concern** As trustees, we have carefully evaluated the financial position of the Masjid to ensure its long-term sustainability and viability thorough review of the Masjid's financial statements, and funding sources to evaluate its financial health. This analysis includes assessing the adequacy of reserves, analysing income sources, and reviewing expenses to ensure financial sustainability. We conduct scenario analysis, considering external factors such as economic conditions, changes in regulations, and community demographics. This proactive approach allows us to identify potential risks and develop strategies to mitigate them, ensuring the Masjid's ability to function as a going concern. ## **5. Expenditures** The Masjid's expenditures encompass a range of categories, including but not limited to: **Facility maintenance and utilities** : This includes the costs associated with maintaining the Masjid premises, such as repairs, renovations, cleaning, and utility bills. **Staff salaries and benefits:** To ensure efficient operations, we employ dedicated staff members who play essential roles in managing the Masjid's affairs, organising programs, and providing services to the community. Administrative expenses: This includes expenses related to office supplies, communication services, accounting, and professional fees necessary for the smooth functioning of the masjid's administrative operations. ## **6. Embracing Technology and Accessibility** We recognise the importance of technology in strengthening communication, improving accessibility, and enhancing the overall experience for our congregation. Our official website https://rlic.org.uk — serves as a key platform for sharing up-to-date information about prayer times, events, classes, and activities, ensuring that the congregation remains informed and engaged. We have also implemented cashless and card payment options at the mosque, making donations easier and more efficient. Approximately 70–75% of donations are now received through digital or card payments, improving transparency and reducing the handling of cash. Looking ahead, the charity plans to expand its use of digital tools, including enhanced online donation options, improved event registration systems, and better communication tools — ensuring that Rayners Lane Islamic Centre remains continued... Page 3 accessible and future-ready. ## **7. Future Plans** The Trustees are committed to the ongoing development and growth of Rayners Lane Islamic Centre to ensure it continues to meet the needs of our growing congregation. Looking ahead, Ummah Charity International aims to: Expand its educational programs for both children and adults. - Improve community engagement through social and interfaith activities. - Further develop mosque facilities to accommodate growing attendance. - Strengthen digital infrastructure for communication and donations. The trustees are committed to ensuring that Rayners Lane Islamic Centre continues to serve as a beacon of faith, learning, and community support. ## **Conclusion:** The Masjid’s financial review for 2024 reflects our continued commitment to sound financial management, accountability, and transparency. We are deeply grateful for the ongoing support and generous contributions of our community members, which enable us to fulfil our mission and serve the needs of the community effectively. As trustees, we remain dedicated to ensuring the **prudent and responsible use of funds** , maintaining long-term financial sustainability, and maximising the positive impact of our resources on the wider community. continued... Page 4 Ummah Chari International ort of the Trustees for the Period l Janua 2024 to 31 December 2024 STRUCTUR[ GOVERNANCE AND MANAGEMENT Governlng document The ¢harity is controlled by its governing document, a deed of twst and constitutes an unincorporated charity. The twstees present their report with the financial statements of the charity for the year ended 01 January 2024. The financial statements have been prepared in ac¢ordan¢e with the a¢¢ounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Rq)orting by Charities: Statement of Recomrnended PTa¢ti¢e applicable to ¢harAties p￿paring their accounts in accordance the FinanciaI Reporting Standard applicable in the United Kingdom. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have examined the major strategic, busin&ss and operational risks which the Charity fa¢es and ¢onfim Éhat the systems have been established to enableregular reports to be produ¢ed so that the necessary steps can be taken to lessen these risks. ststement of Trustees* Responsibilitie5 The trustees are responsible for preparing the Annual Report and Financial Stafrments in ac¢ordan¢e with appltcable law and regulations, ensuring they givc a true and fair view of the charity's financial a¢tivities. They are also responsible for safeguarding the &ssets of the charity and taking reasonable steps for th¢ prev¢ntion and detection of fraud and other irregularities. Reserves Policy The charity aims to maintain a reserve fund equivalent to at least three months, operational expenses, to ensure Continuity of servic&8 in casc of unforeseen ¢iT¢UrnStances. Financiydl Review The trustees have ensured that the charity's finances are managed re5Fonsibly and trdnsparently. Income duTing the year primarily comprised donations and community contributions for the operatlon of the mosque and educational services. Expenditure related mainly to operational costs, maintenance of the mosque, utilitie4 staff support, and educational materials. The charity remains financially stable, with the trustees committed to maintaining pNdent reserves to ensure sustainability in the years ahead. REFERENCE AND ADMINISTRATIVE DETAllS Registered Charity number: 1146342 Principal Ydddress: 82-86 Horsenden Lane North, Greenford, UB6 7QH Independent E￿mIner. Hybrid Accountancy Limited Chartered Certified Accountants 6 Pennine Parad¢, Pemiine Drive, Londo￿ England, NW2 INT Trustees: Mr Abdul Wahab Mr Aftab Ahmad Mr Faisal Usman Alllnad Rao The trustees, annual rq)ort was approved on 22-10-25 and signed on behalf of the boaTd of trusteag by". Mr Abdul Wahab- Trusiet Inde endent Examiner's Re ort to the Trustees of Ummah Chari International for the Period l Janua 2024 to 31 December 2024 IDdepeDdent examiner's report to the trustees of Ummah Charlty In¢¢rn8tlonal I report to the charity tTUSteas on my examination of the accounts of Ummah Charity Internalional (the Trust) forthe year ended 31 December 2024. Responsibilitles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in a¢coTdanc¢ with the requiremcnls of the Charities Act 2011 (Ihe Act,). I rq)ort in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in canying out my examination I have followed all applicable Directions given by the Charity Commi&sion under Se¢tion 145(5)(b) of the Act. Independent examlner'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: accounting Tccords were not kept in respect of the Tntst as required by Section 130 of the Act; or thc accounts do not accord with those record4 OT the accounts do not comply with the applicable requirements Concerning ihe forn) and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a truc and fair view which is not a matter Considered as part of an indq)endent 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 rcport in order to enable a proper understanding of the accounts lo be reached. Hybrid Accountancy Limited 6 Penninc Parade Pemiine DrAV¢ London, NW2 INT 23 October 2025 **Ummah Charity International Statement of Financial Activities for the Period 1 January 2024 to 31 December 2024** |**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**32,658**
**Charitable activities**
Rental Income
**18,000**
Madrasah
**170**
Jummah
**11,978**
**Total**
**62,806**
**EXPENDITURE ON**
**Charitable activities**
Madrasah
**100**
Jummah
**1,700**
Other
**39,871**
**Total**
**41,671**
**NET INCOME/(EXPENDITURE)**
**21,135**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**124,300**
**TOTAL FUNDS CARRIED FORWARD**
**145,435**|**Restricted**
**fund**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**31/12/24**
**31/12/23**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
**32,658**
16,504
**18,000**
-
**170**
-
**11,978**
-
**62,806**
16,504
**100**
-
**1,700**
-
**39,871**
22,521
**41,671**
22,521
**21,135**
(6,017)
**124,300**
130,317
**145,435**
124,300| |---|---|---| The notes form part of these financial statements Page 7 Ummah Chari International Balance Sheet s¢ as at 31 December 2024 31112124 Tot41 nds 31112123 Tot*l nds Unrestricted Restricted fuod fund Notes FIXED ASSETS Tangible Lssets 75,180 75,180 75,OtKJ CURRENT ASSETS Debtors Cash at bank and in hand 63,851 63,851 76,900 75,780 75,780 76,9 CREDITORS Amounts falling due within one year (5A25) (s￿25) (27,6(N)) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 145,435 145,435 124,3(K) NET ASSETS 145 124 300 FUNDS UnresiTiCted funds TOTAL FUNDS 145 The financial stalements were approve41 by th¢ Board of Trnst¢es and authoris¢d for i&su¢ on 22 Othbw 2025 and were signed on its behalf by- Mr Abdul Wahab- Trustee Thc notes forn] part of these financial statements Page 8 **Ummah Charity International Notes to the Financial Statements for the Period 1 January 2024 to 31 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. ## **TANGIBLE FIXED ASSETS** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on reducing balance ## **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. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. ## **TRUSTEES' EXPENSES** There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 9 **Ummah Charity International Notes to the Financial Statements for the Period 1 January 2024 to 31 December 2024** |**3.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
16,504
-
**EXPENDITURE ON**
Other
22,521
-
**NET INCOME/(EXPENDITURE)**
(6,017)
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
130,317
-
**TOTAL FUNDS CARRIED FORWARD**
124,300
-
**4.**
**TANGIBLE FIXED ASSETS**
**Fixtures**
**Long**
**and**
**leasehold**
**fittings**
**£**
**£**
**COST**
At 1 January 2024
**75,000**
**-**
Additions
**-**
**240**
At 31 December 2024
**75,000**
**240**
**DEPRECIATION**
Charge for year
**-**
**60**
**NET BOOK VALUE**
At 31 December 2024
**75,000**
**180**
At 31 December 2023
75,000
-|**Total**
**funds**
**£**
16,504
22,521
(6,017)
130,317
124,300
**Totals**
**£**
**75,000**
**240**
**75,240**
**60**
**75,180**
75,000| |---|---| Page 10 **Ummah Charity International Notes to the Financial Statements- continued for the Period 1 January 2024 to 31 December 2024** |**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---|---| |||||**31/12/24**|**31/12/23**| |||||**£**|**£**| ||Other debtors|||**63,851 **|76,900| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**|||| |||||**31/12/24**|**31/12/23**| |||||**£**|**£**| ||Trade creditors|||**2,000**|2,000| ||Taxation and social security|||**2,925**|-| ||Other creditors|||**600**|25,600| |||||**5,525**|27,600| |**7.**|**MOVEMENT IN FUNDS**||||| |||||**Net**|| |||||**movement**|**At**| |||**At**|**1/1/24**|**in funds**|**31/12/24**| ||||**£**|**£**|**£**| ||**Unrestricted funds**||||| ||Unrestricted|**124,300**||**21,135**|**145,435**| ||**TOTAL FUNDS**|**124,300**||**21,135**|**145,435**| ||Net movement in funds, included in the above are as follows:||||| |||**Incoming**||**Resources**|**Movement**| |||**resources**||**expended**|**in funds**| ||||**£**|**£**|**£**| ||**Unrestricted funds**||||| ||Unrestricted|**62,806**||**(41,671)**|**21,135**| ||**TOTAL FUNDS**|**62,806**||**(41,671)**|**21,135**| ||**Comparatives for movement in funds**||||| |||||**Net**|| |||||**movement**|**At**| |||**At**|**1/1/23**|**in funds**|**31/12/23**| ||||**£**|**£**|**£**| ||**Unrestricted funds**||||| ||Unrestricted|130,317||(6,017)|124,300| ||**TOTAL FUNDS**|130,317||(6,017)|124,300| Page 11 ## **Ummah Charity International Notes to the Financial Statements- continued for the Period 1 January 2024 to 31 December 2024** ## **7. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |Unrestricted|16,504|(22,521)|(6,017)| |**TOTAL FUNDS**|16,504|(22,521)|(6,017)| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
Unrestricted
**TOTAL FUNDS**|**Net**
**movement**
**At 1/1/23**
**in funds**
**£**
**£**
130,317
15,118
130,317
15,118|**At**
**31/12/24**
**£**
145,435
145,435| |---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |Unrestricted|79,310|(64,192)|15,118| |**TOTAL FUNDS**|79,310|(64,192)|15,118| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2024. Page 12 **Ummah Charity International Detailed Statement of Financial Activities for the Period 1 January 2024 to 31 December 2024** ||**31/12/24**|**31/12/23**|| |---|---|---|---| ||**£**|**£**|| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations|**30,313**|16,504|| |Gift aid|**2,345**||-| ||**32,658**|16,504|| |**Charitable activities**|||| |Unrestricted Donations|**30,148**||-| |**Total incoming resources**|**62,806**|16,504|| |**EXPENDITURE**|||| |**Charitable activities**|||| |Fundraising costs|**1,800**||-| |**Support costs**|||| |**Management**|||| |Wages|**16,748**||-| |Rates and water|**1,967**|1,987|| |Light and heat|**4,005**|3,057|| |Advertising|**102**||-| |Sundries|**255**||-| |Rent|**12,002**|13,667|| |Household and cleaning|**242**||-| |Repairs and renewals|**902 **||-| ||**36,223**|18,711|| |**Finance**|||| |Bank charges|**208**||-| |**Information technology**|||| |IT Services|**780**||-| |**Other**|||| |Fixtures and fittings|**60**||-| |**Governance costs**|||| |Accountancy and legal fees|**2,600**|3,100|| |Legal fees|**-**|710|| ||**2,600**|3,810|| |Total resources expended|**41,671**|22,521|| |**Net income/(expenditure)**|**21,135**|(6,017)|| This page does not form part of the statutory financial statements Page 13 This page does not form part of the statutory financial statements Page 14 >