## **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