Salam Society of Bedfordshire
Charity No. 1146978
Trustee's Report and Unaudited Accounts
30 April 2025
Salam Society of Bedfordshire Contents
| Pages | |
|---|---|
| Trustee's Annual Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Statement of Cash flows | 6 |
| Notes to the Accounts | 7 |
| Detailed Statement of Financial Activities | 8 |
Page 1
Salam Society of Bedfordshire Trustees Annual Report
The trustee presents their report with the unaudited financial statements of the charity for the year ended 30 April 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1146978
Principal Office
Unit 7-10 44-46 Bunyan road Kempston Bedford MK42 8HL
Trustee
The following Trustee served during the year:
S. Mohammed
Key Management Personnel
Chairperson & Treasurer Mr. Suleiman Mohammed Vice Chairperson Mr. Maftaha Salhina Head Teacher Mr. Anwar Abdulrazak Muhammed Funeral Organiser Mr. Khamis Seif Funeral Organiser Mr. Abdillah Massoud
Accountants
HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds. MK42 0NQ
Bankers
HSBC
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document are : To promote any charitable purpose in accordance with the UK laws, for the benefit of the community in Bedford and its surroundings : called "the area of benefit" and, in particular for the advancement of the Islamic religion & awareness in accordance with the teaching of the holy Qur'an and the teaching of Prophet Muhammed (peace be upon him), through: (1) Establishment of place of worship for all Prayers including Friday Prayers with sermons in English and Arabic language.(2) Organising educational programmes for Muslims and non-Muslims with a view to enhancing understanding of Islam and avoidance of misconceptions. (3) Offering recreational and spiritual activities, such as sporting and Eid Celebrations.
Page 2
Salam Society of Bedfordshire Trustees Annual Report
The charities man activities include learning the true Islamic Faith with view to promoting high moral standards in the society. Also included are : The relief of poverty by providing advice, representation, counselling, translating and interpreting services and other assistance in matters such as asylum, immigration, money, debts, welfare benefits, housing, health, education, training and employment; The promotion of good race and community relations with other ethnic communities in the area of benefit, The charity is involved in the community and is dependent upon the voluntary help received from the local residents who support the Place of Worship (Masjid) by not only voluntary services such as maintenance and repair work to the centre by by donations to help promote its objectives.
ACHIEVEMENTS AND PERFORMANCE
During the year, the charity has been able to achieve the following based on established criterion of performance. They include: 1) 1. Establishment and continued support for education in Arabic, Correct Recitation and Memorization of the Quran, Understanding the acts of Islamic Worship, Life and teachings of the Prophet Muhammad (SAW) for both children and adult male and females students.2. Provision of facilities for obligatory Prayers, Ramadan fasting and encouraging members to fulfil their obligation of giving Zakat (Charity) to the needy in addition to their regular donations (sadaqa). 3. Celebration of the Eid Festivals with Muslim and Non Muslim families and friends.4. Successful promotion of community relationship and understanding through undertaking programmes that are accessible to both Muslims and Non-Muslims, male and female adults and children regardless of nationality, race or colour. 5. Undertaking various social and sporting programmes for the benefit of all in Bedford.6. Continually collaborating with governmental and non-governmental agencies to promote understanding and for effective community cohesion. 7. The Charity carried out some major property improvement work during the year.
A large charity must provide an explanation of any material expenditure occurred to raise income in the future ...
FINANCIAL REVIEW
The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet operating costs of the mosque.
PLANS FOR FUTURE PERIODS
The charity will continue with the current activities and has substantial donations for 2024. The key future plans are: A) To continue to help and give religious guidance for the community. B) To continue to promote good relations with all other ethnic communities. C) To continue to build and encourage community access to the educational facilities. D) During the current financial year Salam Society of Bedfordshire undertook refurbishment and improvement of the premises. Salaam Society has paid £37,871 towards this project.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The type of government document adopted is Constitution and the charity is constituted as a Trust.
The Trustees and Committee members are appointed by the Trustees. Any new trustees would be briefed by the chair on –Charity’s history, the governing document—organisational structure, administrative policy documents and procedures, Trustees’ and Committees’ roles and responsibilities.
Page 3
Salam Society of Bedfordshire Trustees Annual Report
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the 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 (FRS102).
The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed
Suleiman Mohammed (Feb 10, 2026 23:13:32 GMT) S. Mohammed Trustee
11 February 2026
Page 4
Salam Society of Bedfordshire Independent Examiners Report
Independent Examiner's Report to the trustees of Salam Society of Bedfordshire
I report on the financial statements of Salam Society of Bedfordshire for the year ended 30 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustee is responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation 2006 (as amended). The charity trustee considers that an audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks 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 I do not express an audit opinion on the view given by the financial statements.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Accounts Regulations
have not been met: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Shahid Shaikh FFA / FIPA (Institute of Financial
Accountants) HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds. MK42 0NQ 11 February 2026
Page 5
Salam Society of Bedfordshire Statement of Financial Activities for the year ended 30 April 2025
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Total Expenditure on: Charitable activities 5 Other 6 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 114,719 4,177 |
Total funds 2025 £ 114,719 4,177 |
Total funds 2024 £ 81,981 4,020 |
|---|---|---|---|
| 118,896 18,722 19,490 |
118,896 18,722 19,490 |
86,001 18,225 28,410 |
|
| 38,212 - |
38,212 - |
46,635 - |
|
| 80,684 - |
80,684 - |
39,366 - |
|
| 80,684 | 80,684 | 39,366 | |
| 80,684 384,134 |
80,684 384,134 |
39,366 344,768 |
|
| 464,818 | 464,818 | 384,134 |
Page 6
Salam Society of Bedfordshire Balance Sheet
at 30 April 2025
| at 30 April 2025 | at 30 April 2025 | |
|---|---|---|
| Charity No. 1146978 Notes 2025 £ Fixed assets Tangible assets 8 358,171 358,171 Current assets Cash at bank and in hand 107,147 107,147 Creditors:Amount falling due within one year 9 (500) Net current assets 106,647 Total assets less current liabilities 464,818 Net assets excluding pension asset or liability 464,818 Total net assets 464,818 The funds of the charity Unrestricted funds 10 1 General funds 464,818 464,818 Total funds 464,818 |
2024 £ 320,300 |
|
| 320,300 64,234 |
||
| 64,234 (400) |
||
| 63,834 384,134 |
||
| 384,134 | ||
| 384,134 | ||
| 1 | 1 | |
| 464,818 464,818 464,818 |
384,134 | |
| 384,134 | ||
| 384,134 |
Approved by the trustees on 11 February 2026
And signed on their behalf by:
Suleiman Mohammed (Feb 10, 2026 23:13:32 GMT) S. Mohammed Trustee 11 February 2026
Page 7
Salam Society of Bedfordshire Statement of Cash flows for the year ended 30 April 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Increase in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Net cash used in investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ 80,684 100 80,784 (37,871) (37,871) - 42,913 64,234 107,147 107,147 107,147 |
2024 £ 39,366 - |
|---|---|---|
| 39,366 (20,364) |
||
| (20,364) | ||
| - | ||
| 19,002 | ||
| 45,231 | ||
| 64,233 | ||
| 64,234 | ||
| 64,234 |
Page 8
Salam Society of Bedfordshire Notes to the Accounts
for the year ended 30 April 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
Salam Society of Bedfordshire Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 10
Salam Society of Bedfordshire Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 11
Salam Society of Bedfordshire Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations Funeral funds 4 Income from charitable activities Eid Function Ramadhan |
Unrestricted £ 110,539 4,180 114,719 Unrestricted £ 1,876 2,301 4,177 |
Unrestricted funds 2024 £ 81,981 4,020 86,001 18,225 28,410 46,635 39,366 39,366 39,366 344,767 384,133 Total 2025 £ 110,539 4,180 114,719 Total 2025 £ 1,876 2,301 4,177 |
Total funds 2024 £ 81,981 4,020 |
| 86,001 18,225 28,410 |
|||
| 46,635 | |||
| 39,366 | |||
| 39,366 | |||
| 39,366 344,767 |
|||
| 384,133 | |||
| Total 2024 £ 77,991 3,990 |
|||
| 81,981 | |||
| Total 2024 £ 1,520 2,500 |
|||
| 4,020 |
Page 12
Salam Society of Bedfordshire Notes to the Accounts
5 Expenditure on charitable activities
| Expenditure on charitable activities Eid Function Ramadhan Governance costs 6 Other expenditure Food for children Meeting expense Donations out Motor and travel costs Premises costs General administrative costs Legal and professional costs 7 Staff costs No employee received emoluments in excess of £60,000. 8 Tangible fixed assets Cost or revaluation At 1 May 2024 Additions At 30 April 2025 Net book values At 30 April 2025 At 30 April 2024 9 Creditors: amounts falling due within one year Accruals |
Unrestricted £ 4,501 14,221 18,722 Unrestricted £ 6,423 1,987 4,702 879 2,781 988 1,730 19,490 £ 317,467 37,871 355,338 355,338 317,467 2025 £ 500 500 |
Total 2025 £ 4,501 14,221 18,722 Total 2025 £ 6,423 1,987 4,702 879 2,781 988 1,730 19,490 £ 2,833 - 2,833 2,833 2,833 |
Total 2024 £ 6,255 11,970 |
|---|---|---|---|
| 18,225 | |||
| Total 2024 £ 6,050 2,916 7,200 2,758 6,020 1,266 2,200 |
|||
| 28,410 | |||
| £ 320,300 37,871 |
|||
| 358,171 | |||
| 358,171 | |||
| 320,300 | |||
| 2024 £ 400 |
|||
| 400 |
Page 13
Salam Society of Bedfordshire Notes to the Accounts
10 Movement in funds
| At 1 May 2024 Restricted funds: Unrestricted funds: General funds 384,134 Total funds 384,134 11 Analysis of net assets between funds Fixed assets Net current assets 12 Reconciliation of net debt Cash and cash equivalents Net debt |
Incoming resources (including other gains/losses) £ 118,896 118,896 |
Resources expended £ (38,212) (38,212) Unrestricted funds £ 358,171 18,798 376,969 At 1 May 2024 £ |
Gross transfers £ - - Restricted funds £ - 87,849 87,849 Cash flows £ |
At 30 April 2025 £ 464,818 |
|---|---|---|---|---|
| 464,818 | ||||
| Total £ 358,171 106,647 |
||||
| 464,818 | ||||
| At 30 April 2025 £ |
||||
| 64,234 | 42,913 | 107,147 | ||
| 64,234 64,234 |
42,913 42,913 |
107,147 | ||
| 107,147 |
Page 14
Salam Society of Bedfordshire Detailed Statement of Financial Activities
for the year ended 30 April 2025
| Income and endowments from: Donations and legacies Donations Funeral funds Charitable activities Eid Function Ramadhan Total income and endowments Expenditure on: Charitable activities Eid Function Ramadhan Total of expenditure on charitable activities Other expenditure Food for children Meeting expense Donations out Motor and travel costs Travel and subsistence Premises costs Rates Light, heat and power General administrative costs, including depreciation and amortisation Bank charges Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees fees Accountancy and bookkeeping |
Unrestricted funds 2025 £ 110,539 4,180 114,719 1,876 2,301 4,177 118,896 4,501 14,221 18,722 18,722 6,423 1,987 4,702 13,112 879 879 360 2,421 2,781 393 595 988 300 200 |
Total funds 2025 £ 110,539 4,180 114,719 1,876 2,301 4,177 118,896 4,501 14,221 18,722 18,722 6,423 1,987 4,702 13,112 879 879 360 2,421 2,781 393 595 988 300 200 |
Total funds 2024 £ 77,991 3,990 |
|---|---|---|---|
| 81,981 | |||
| 1,520 2,500 |
|||
| 4,020 | |||
| 86,001 6,255 11,970 |
|||
| 18,225 | |||
| 18,225 6,050 2,916 7,200 |
|||
| 16,166 | |||
| 2,758 | |||
| 2,758 | |||
| 360 5,660 |
|||
| 6,020 | |||
| 460 806 |
|||
| 1,266 | |||
| 200 200 |
Page 15
Salam Society of Bedfordshire Detailed Statement of Financial Activities
| Salam Society of Bedfordshire Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
1,230 1,730 19,490 38,212 - 80,684 80,684 - 80,684 384,134 464,818 |
1,230 1,730 19,490 38,212 - 80,684 80,684 - 80,684 384,134 464,818 |
1,800 |
| 2,200 | |||
| 28,410 | |||
| 46,635 - |
|||
| 39,366 | |||
| 39,366 - |
|||
| 39,366 | |||
| 344,768 | |||
| 384,134 |
Page 16
Salam Society of Bedfordshire Accounts YE 30-04-2025
Final Audit Report
2026-02-10
Created: 2026-02-10 By: Shahid Shaikh (hsraccountantsltd@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAqFi4wZPQdwol752lbvrQFGGOwfC8hnpi
"Salam Society of Bedfordshire Accounts YE 30-04-2025" Histor
y
- Document created by Shahid Shaikh (hsraccountantsltd@hotmail.co.uk)
2026-02-10 - 11:05:32 PM GMT- IP address: 86.18.117.176
Document emailed to nassorsaid1234@gmail.com for signature
2026-02-10 - 11:06:42 PM GMT
Email viewed by nassorsaid1234@gmail.com
2026-02-10 - 11:11:52 PM GMT- IP address: 31.48.164.242
- Signer nassorsaid1234@gmail.com entered name at signing as Suleiman Mohammed
2026-02-10 - 11:13:30 PM GMT- IP address: 31.48.164.242
Document e-signed by Suleiman Mohammed (nassorsaid1234@gmail.com)
Signature Date: 2026-02-10 - 11:13:32 PM GMT - Time Source: server- IP address: 31.48.164.242
Agreement completed.
2026-02-10 - 11:13:32 PM GMT