## **Shah-Jalal Islamic Centre** **Annual Report and Financial Statements** ## **For** **The Year Ended 28[th] December 2024** Charity number: 1146407 1 ## **CONTENTS** ## Contents LEGAL AND ADMINISTRATIVE INFORMATION ...................................................................................................................................................... 3 TRUSTEES’ ANNUAL REPORT ................................................................................................................................................................................. 4 INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS .................................................................................................................................... 5 FINANCIAL STATEMENTS....................................................................................................................................................................................... 6 Statement of Financial Activities ...................................................................................................................................................................... 6 Balance Sheet ................................................................................................................................................................................................... 7 Notes to the Financial Statements ................................................................................................................................................................8-9 2 ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** Hiron Ali (Chairman – Trustee) Jamal Ali (General Secretary – Trustee) Moin Uddin (Treasurer – Trustee) Abu Tahir Uddin (Assistant Secretary – Trustee) Saiful Islam (Member) Shamsul Islam (Member) Maruf Rashid Khan (Member) Khosru Miah (Member) ## **Principal Office** Shah-Jalal Islamic Centre 107 Darwin Drive Cambridge CB4 3HQ, UK ## **Principal Bankers** Lloyds Bank Plc 3 Sidney Street Cambridge CB2 3HQ ## **Public Contact** Moin Uddin Email: shahjalalcambridge@yahoo.co.uk Website: www.shahjalalcambridge.org.uk 3 ## **TRUSTEES’ ANNUAL REPORT** Trustees are pleased to present their report together with the financial statements for the year ended 28 December 2024. Shah-Jalal Islamic Centre is a registered charity and is governed by its constitution. The charity was established with the following aims and objectives: 1. Provide Islamic classes for local children in accordance to the Sunnah. 2. Provide prayer in congregation and individual in accordance to Sunnah to the local community. 3. Be an integral part of the wider local community and promote cohesion and friendship. The Charity is entirely funded by donations and tuition fees paid by local residents and those that use the facilities. An Imam is employed to lead the congregational prayers, tutor the students and provide Islamic guidance to the local community. The management of the Charity is undertaken entirely on a voluntary basis by local residents connected to the Centre. ## **Review of Progress and Achievements** The Charity successfully obtained approval to modernise the building and increase the number of attendees and times, to meet the local community. These changes considered the impacts of our friends and neighbours, with safeguards in place to ensure minimal disruption at all times to our friends and neighbours. The Charity and its Management are committed to this pledge to continue to have a positive impact on the local community. There is established dialogue with local residents as well as associations, with a number of shared initiatives, such as litter picking, open days and meet and greets. ## **Reserves policy** The Trustees regard the equivalent of three months operational expenses as an appropriate level of reserves. The present level of funding is adequate to support the continuation of the current level of our mosque activities and the Committee considers the financial position of the charity to be satisfactory. ## **Going Concern** The charity has maintained its financial sustainability by means of continuous donations being received via standing order donations, tuition fee for services provided and face to face bucket collection. This has resulted in regular inflow of funds to maintain charity activity. The Executive Committee continues to explore options for generating additional income from a new fundraising strategy once the mosque reopens following extensive renovations. ## **Hiron Ali** Chairman 4 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## **Independent examiner’s report to the trustees of ‘Shah-Jalal Islamic Centre’** I report on the accounts of the Society for the year ended 28 December 2024, which are set out in the financial statements. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention 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 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 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. **Signed: Date:** 24[th] October 2025 fr **Name:** Jahangir Miah **Relevant professional qualification:** FCCA **Address:** 48 Springfield Road, Sawston, Cambridge, CB22 3HX 5 ## **FINANCIAL STATEMENTS** ## **Statement of Financial Activities** **For year ended 28[th] December 2024** |**Incoming resources from**
**generated funds:**
Notes
Tuition fees
Voluntary - Donations
2
Other
2
**Total income**
**Resources expended**
Charitable activities
3
Costs of generating funds
**Total resources expended**
**Movement in total funds for the**
**year**
Net Income (Expenditure) for the
year
Transfer between funds
Net movement in funds
_Reconciliation of funds:_
Funds brought forward at 29.12.2023*
**Funds carried forward at 28.12.2024**|**Dec 2024**
**Total**
**Funds**
**£**
18,900
107,292
3,160
**129,352**
48,755
-
**48,755**
80,597
-
80,597
260,732
**341,329**||**Restated**
**Dec 2023**
**Total**
**Funds**
**£**
17,880
15,347
3,160| |---|---|---|---| ||||**36,387**| ||||31,930
-| ||||**31,930**| ||||4,757
-| ||||4,757| |||255,975|| |||**260,732**|| * Funds carried forward of £255,975 is the property and current assets (cash). 6 ## **Balance Sheet** ## **As at 28[th] December 2024** |||December|December|December|December| |---|---|---|---|---|---| ||Notes|**2024**|**2024**|**2023**|**2023**| |||||£|£| |||£|£||| |**Fixed Assets**|||||| |Tangible Fixed Assets|5||281,160||138,500| ||||**281,160**||**138,500**| |**Current Assets**|||||| |Cash and bank balances||60,169||122,232|| |||**60,169**||**122,232**|| |**Creditors**|||||| |Amounts falling due within||-||-|| |one year||**-**||**-**|| |**Net Current Assets**|||60,169||122,232| |**NET ASSETS**|||**341,329**||**260,732**| |**REPRESENTED BY:**|||||| |General funds|6||341,329||260,732| |**TOTAL FUNDS**|||**341,329**||**260,732**| The accounts were approved and authorised for issue by the Board of Trustees on and signed on its behalf by: **Hiron Ali** Chairman Date: 8[th] October 2025 ## **Moin Uddin** Treasurer Date: 8[th] October 2025 7 ## **Notes to the Financial Statements** ## **1. Accounting Policies** ## **Basis of preparation of financial statements** The financial statements have been prepared on a going concern basis under the historical cost convention, and in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2005. ## **Tangible fixed assets and depreciation** Fixed assets held by the charity consists of freehold properties. Depreciation of these properties is not provided. Purchase of items less than £1,000 are treated as revenue expense and are written off in the year of purchase in full. Purchase and installation of other expenditure higher than this amount, such as Carpets and Air conditioning will be capitalised and depreciated over a useful life of 4 years. ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of Trustees in furtherance of general activities of the charity which have not been designed for other purposes. Restricted funds are to be used in accordance with particular purposes for which the funds were raised by the charity. Any difference in expenditure and income is to be transferred to the general fund except for Zakah Fund. ## **2. Other Income** |Voluntary – Donations, Collections
Voluntary – Donations, Construction
Voluntary – Donations, Gift Aid
Other – Rental Income
Other – Clothes Bank
**Total**|**Total Funds**
**2024**
**£**
21,342
84,764
1,186
2,200
960
**110,452**|**Total Funds**
**2023**
**£**
15,347
-
-
2,200
960
**18,507**| |---|---|---| ## **3. Charitable Activities** |Tuition fees
Payroll
Overheads
Rates
Insurance
Planning costs
Other project costs
Norwich mosque grant
**Total**|**Total Funds**
**2024**
**£**
-
23,060
1,454
1,304
435
2,756
19,446
300
**48,755**|**Total Funds**
**2023**
**£**
18,535
3,333
3,121
1,409
363
4,869
-
-
**31,930**| |---|---|---| 8 ## **4. Analysis of Employee costs** |**. Analysis of Employee costs**||| |---|---|---| |Salaries
Social security costs
Total
The average number of employees|**2024**
**£**
23,060
-
**23,060**
**1**|**2023**
**£**
3,333
-| |||**3,333**| |||**1**| ## **5. Fixed Assets** |**Cost**
Valuation/Cost 29 December 2023**
Additions
**Depreciation**
Balance 29 December 2023
Charge for the year
**Net Book Value 28 December 2024**
**Net Book Value 28 December 2023**|**Fixtures**
**& Fittings**
**£**
-
-
**-**
-
-
**-**
**-**
**-**|**Freehold**
**Properties**
**£**
138,500
142,660
**281,160**
-
-
**-**
**281,160**
**138,500**|**Total**
**£**
138,500
142,660| |---|---|---|---| ||||**281,160**| ||||-
-| ||||**-**| ||||**281,160**
**138,500**| ** Property purchased in 2002 ## **6. Unrestricted Funds** |**General funds**|**Balance 29**
**Dec 2023**
**£**
260,732
**260,732**|**Incoming**
**Resources**
**£**
129,352
**129,352**|**Resources**
**Expended**
**£**
48,755
**48,755**|**Balance 28**
**Dec 2024**
**£**
341,329
**341,329**| |---|---|---|---|---| 9