Hidayyah Trust Registered Charity Number: 1149234 Financial Statements for the period ended Mai'cli 31 2025 Hidayyah Trust R8P0rt 01 the Trust8*s for the p8rlod ondod 31 Mar¢h 2025 The Iruslees present their annual report and unèudiled fi'nancial stBlemenls tor the p&riod ended 31 March 2023 and confirm they comply with Charit198 Act 1993, as amended by Charities Act 2006, the trust deed knd th& Charities SORP 200J. Ref•r8nce anil Admlnistratlve Informatlon Charlty Name Hidayyah Trust Charlty Rgglstratlon Nurnber 1149234 Prlnclpal Offlce 260 Poplar Road London Cugtodlan8 Mohammed Sailur Rahman Pvln¢lpal Admlnlslrattsrs Mohumm8d SailurR&hman Tru¥te•8 Mohammèd Saifur Rahman Mohamm(ad Alimur Rahman Aysh8 Khalun Accountants Shahidullah & Co 299A 8ethnal Gre6n Road E2 6AH 8anker8 NalWesl8ank PLC 403 Belhn81 Green Road London E20AF HidayyahTrust Structure. govgrnance and management Govemlng documont Hidayyah Trust is consliluled as a charitable trust registered wllh Charrty Commission on 5 October ?012 under charity regislrallon number 1149234. The declaration of trust is made on the .IOili September ?012. Organlsatlonal structure The ch8rily Irusloes aro responsible for the general control and management Jf the chartty. The trustees give Ihgii Ilmg freely and roceive no remuneration or any olh8r financial benefits. The Iruslees meet together as a body monthly and are respgnsible for all decisions taken in relation lo running the charity and the Gommunily facilities and aclivllies provided by the charity. ObJecllve8 The objeclbves of the charity s￿ sel out in the charlty's tru81 doed and are su1rma￿￿èd a8 follows., To advance the Islamic faith for the benefll of the public. To further or benefit Ihg re81denls of Poplar and the nolghborhood, Nilhoul distinction of sex, sexual orienlalion, race or of political, religious or other oplrions by associating together the Said re81denls and the local authorities. voluntary and oll*r organizations in a common effort lo advance &ducalion and lo provide facilities in the interests of Social welfare for recreation leisure lime occupation with the objective of improving the conditions of life for the residènl5, In furtherance of these objects bul not otherwi88, the Iruslges shall hai'e power,. To establish or secure tho eslablishmenl of a community cenler anc lo maintain or manage or Co-operate with any slalutory authority inthe maintenance and managèment of such a e8nler for aclivilie5 promoted by the charity infurtheranco oflhe above objects. The promollon of relbgious harmony for the public benofit by.. il Promoting knowledge and mutual underslandlng between different religious groups,. ill ALYvancing education and raising 8wareness about different religious groups to promote good relation$ be￿een por80ns of different racial group8,' iiil Working towards the eliminats'on of dlseriminalion on the grounds of religion. In furtherance of the said objects but not otherwise the Trustees shall have the following powers".- Hidayyah Trust il To employ and pay any person or persons lo supervise. organize and carry on the works aulhorized by the., Trustees and employers of staff to make all reasonable and necessary provision for the payment of pensions and superannuation lo or on behalf of employees and their widows arid dependents. ill To raise fund8 and Invite and receive contributions from any ind vidual or oiganisl ion whatsoever by way of loan subscription, donation, gift or olherwa?e PROVIDED THAT the Trustees shall not undertake any pemanent Iradlng activities operating in similar charitable fields and lo exchange information and advice. illl To co.op&rale and collaborate with other voluntsry bodie5 and slalutory authorities operating in similar charitable fi'elds and lo exchange information and advice Iv) To establish and operate both current account and deF>OSit accounts with bankers in the name of the Tru81 PROVIDED THAT cheques drawn on such accounts shall not signed by less than two Twslees. vl To purchase, lake on lease, Dr in exchang6 hire of olherwse acquire any proporty and any rights anLY privilèges necessary lor the 811ainmenl of the said objects and lo contract, maintain and aller any buildings or erections as necessary for thè said objects, vil To make regulations for the management of any property which may be acquired. vlil Subjed lo such other consents as may be required by the law lo sell, let or mortgage, dispose of or turn lo account all or any ol the property, or assets ol the Trust. viill To invest Trust monies not immediately required for the said objects In or upon such investments or sècurities or property as are aulhorlzed by the tern￿ of th& deed. ixl To arrange and providè for on or joln in arranging and providing for the holding of exhibition, meglings, lectures, 8eminar8 and training courses x) To do all such other lawful Ihlngs a8 aro necessary for the 8ttainmenl of the said objeds. Actlvltlo8 and achlgvoments How our actlvltl88 dollver publlc beneflt A wide range of activities are carried out in pursuance of 118 charitable 8Irns. The Iruslees cgnsider that these activities, summarized below, provide bgnelil both lo those who worship al our Mosque 8nd the widor community of Po pl a r. Rell9lou8 a¢tlvltbgB The cenler provides facilities for prayers and other aclivilie8 8S$OGialed wlh the Muslim faith During the year under review we offgr a range of religious services and aclivilleg. This18 available for the community as a whole communlty 8¢tlvlty The charity work with the youth In the community, offerlng activitie8, classos anij promote anti- ruglgunlknife crlme.This helpsrgduceanli-social bohavior. To welcome all local residents (Muslim and non-musliml lo attend classos, gatherings and conferences. This wll promote inlerfailh and allow all people in society lo accept all religions. il wll also slop religious hatred, @xtremism and radicalizalion. Hldayyah Trust Princlpal funding sources The principal sources of funds for the cenler are donations from local residents and parentspaying for their children luilion Statem8nt of Tru8tefr8' rg$pon$lbllltles Trustees aro responsible Ic)r preparing an annual report and financlal slatemonls in accordance th applicable lawand United Kingdorn Accounllng Standard8 (UK GAAPI. The applicable to charities in England and Wales requires the eharily Iruslee5 to prepare financial slalemenls for each year which give a true and fair view of the Slate of affairs of the charity and of Incoming r&sources and application of resources of charity for that period. In preparing the flnancial 51alemenls, the Iruslees are required lo.. Select suitable accounting policies and then apply them consislenlly", observe the method5 anLI princlplès inthe CharS1ies SORP., Make judgments and eslimale8 that are responsible 8nd prudent., Slate whether applicable accounting standards have been followed, Subj￿1 lo any material departures disclosed and explained infinancial 8lalemenls', Prepare financial slalemenls on the going concern basis unless it is inappropriate lo presume that the charity w•ll not continue in business. The Iruslees are responsible for keèping proper accounting records that dlscl?se with reasonable accuracy al any lime the financial PDsillon of the chartly and enable them lo ensure that financial 8lalemenls comply with the Charities Act 1993. The Charity (Accounts and Reports) Règulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets ol the cherily and hence taking responsibl8 81eps for the prevenllon and dglecllon of fraud and other The Iruslees for the purpose of eharity law who served during the year and up lo the date of this repgrt are sel out on pago 1. Approvod by the trustees and signed on ils behalf by.. Mohamm•d Salfur R•hm4n Pmsldgnt ofTrustees 14th 0g¢•mber2025 Hidayyah Trust Statement of Financlal Activities Forth¢ perlod 01 April 2024 to 31 March 2025 Unréstrltted Funds Restrlcted Funds Total 31.03.25 Total 31.03.24 Incomln8 resources Incoming resources from generated funds,. l Note 31 Fees Hall Hlre 56,504 22,840 79,344 56,504 22,840 79,344 47,293 21000 68,293 Activltle5 for generatlng funds Income resources from charitable activlties Total Incomln8 resources 79,344 79,344 68,293 Resources expended Cost of generatlng funds: Charltable actlvlties 70,953 INote41 70,953 52.638 Governance costs.. Total resources expended 8,391 8,391 15,655 Net movement in funds 8,391 8,391 9.136 Total funds brought forward 24,791 24,791 15,655 Total funds carrled forward 33,182 33,182 24,791 Hldayyah Tru$l Balance Sheet as al 31 hftarch 2024 2025 2024 Flxed assets Tan8ible assets (Note61 551 551 Current assets: Cash at bank and in hand Prepayments 33,648 24,940 l Note 71 Total Current assets 33,648 24,940 Current Ilabllltles Creditors falling due within one year l Note 81 110171 17001 Net current assets Accruals and deferred income Net assetsltotal current assets less current 33,182 24,240 Ilablllty) 33,182 24,791 The funds of the charlty: Unrestricted funds General funds Capital and Reserve (Profit & Loss Accounts) restrlcted income funds 33,182 24,791 Total charlty funds 33.182 24,791 Th& notes 8t pages 8 to 11forrn part of those accounts Approv9d bylhe trijslees on datè gnd signed on their behalf by.. Mohammèd Saifur Rahman Presldent of Trustegs 14TH Decèmber 2024 Hldayyah Trust Notes lo financial slalemenls l. Accounting F)olicies lal Basis olpreparalion The financial slalements have been prepared under the historical cost convention The financi81 statements have been prepared in accordance with Slalemenl of Recommended Pracliee.. Accounting and Reporting by Charities ISORP 20051 issued in2005 and applicable UKAccounts'ng Standards and the Charities Act 1993. Ibl Funds slruclur& Unrestricted income funds ¢ompriso those funds which the Iruslees are free to use for any purpose in furtherance of the charitable objects. Unreslricled funds include designated funds where the Iruslees, al their discretion, have sel aside resources for a specifie purpose. R081ricled funds are funds which are lo ￿ used In accordance ¥￿th specific ieslricllons imposed by the donor tsr the terms of a specific appeal al any Ilme and under the terms for public collection of Zakat in accordance ¥Mlh the teachings of Islam. Icl In¢omingresources All incoming resources are recognized once the charlly has enllllemgnl lo the resources, il is certaln that the resources will be received and the monetary value ol incoming resources can be measured with sufficient reliability. The following 8pe¢iflc pc)li¢ies are applied lo particular Categories ol income.. Voluntary income 18 received by w8y of donations al Friday prayers and gr8nt8, and 18 Included in full in the slalemenl of Fln8n¢ial Activities when receivable. Grants. where enlillemenl is not conditional on the delivery of a specific performance by the charity, aro recognlzed when the charity becom9$ unconditionally enlilled lo the grant. Incoming resources from grant$, where Ihore 8r& performance8 or Soryicès deliverables required by the terms of the grant, are accounted for as the charity earns the right lo payment through ils performance. Donated servlces and facillliès are Included al the value lo the charity where thi8 Can be quanlilieLY. The value of services provided are in the nature of professional services where a fee would othe￿188 be charged, in whieh the don81ed servi¢e is valued al Ih?ir chargeable rate. Investment income is included when receivable. Incomlng resources from charitable trading activity is accounted for when earned. Idl Resouices expended Liabilities are recognized as reSOu￿¢S expended as soon as there is 8 legal or conslrLJCtive obligation comrnilling the charity lo th& expenditure. All expenditure is accounted for on an accruals basis and has been classifi'ed under headings that aggregate all costs related to the category. lel Irrecoverable VAT Irrecoverable VAT is ch8rged agalnst the category of resources expgnded for which it was incurred 111 Allocation of overhead and support costs Supports costs include adminislralive cost for charitable aclivilies. Hidayyah Trust Igl Charitable activities Charitable exp&ndilure comprises those costs incurreLY by the charity in the delivery of its activities and servicos for ils beneficiaries. It includes both the dir¢ct pay and non-pay costs and sUPPOrt costs relats'ng lo Ihoseaclivilles. Ihl Tangible fixed assets and depreciation All assets costing more Ih8n £500 arè capilalized and at histortc cost. Fixed assets are staled al cost less accumulated deprgcialion. The freehold property IS Valued 81 historic cost and il is not depreciated. A8$etcategory Annual rat? Freehold landand buildings Fixtures and fillings 2. Relalgd party Iran8aclions and Iruslees, rtrmuneralion Trustee5 received no emolumenls12025 £nill 3. Incomlng re•ou￿¢S from voluntsry Incom• Unre8trlct•d fund8 Rèstrlctsd fund• Total 2025 TuS1ion fee and hall hire and other income Total 79,344 79,344 79,344 79,344 Hldayyah Tru$t 4. Charitable a¢tivlties support¢O8t8 harltable actlvities W8ges and s81arie$ lineluding Employer NICI P￿1￿1$eS Co$18 Water rat85 Sundry expenses Repaiis ènd maintenance Pnnting and slalionery & book Telephone Light and Heal Accountancy Depreciation on FF & equipment General Insurance Fire & security 7,168 1,199 259 759 514 6,867 1018 S. Corporatlon tax The charity is axempl from lax on income and gaing falllng wilhln seotlon 505 01 Ihg Taxes Act 19ÈB or section 252 01 the Taxation of Chargeable Gains A¢1 1992 to th8 extent that thesè are applied lo ils charitable objects. No tax charge8 have arisen In th& charily. Hidayyah Trust 6. Fixed Assets.. Tanglble assets Fixtures andfittlngs Total CosUvalu6 Al 1 April 2024 Additions Oisposals At 31 March 2025 9,569 9.569 9,569 Depreciation At 01 April 2024 Charge for year Disposals At 31 March 2025 9,018 9,018 9,018 9,018 Net Book Value Closing Bal as 8131 March 2025 551 551 7. Analysis ofdeblors 2025 Prepayments 8. Analysis ofcraditor8 2025 Accruals 9. Analysis of net assets between funds Unrestricted funds Restricted ftsnds Total 2025 Fixèd assets 551 551 Current a55ets Less Current liabilities 33,648 1,017 33,182 33,648 1,017 33,182 10. Analysis of charitable funds.. Analysi8 ol Fund movements 8alanc6 blfwd Incoming Resoijr rtrsources expen ded Fund clfwd Unrestricted funds.. Unrestricted general funds 33,182 Hldayyah Trust Independent Examiner's Report to Irusteeslmembers of Hidayyah Trust. We have examined the financial ststemenls for tho period Q1 April 2024 to 31 March 2025 found on pages 6 to 11 have been prgpared on the basis of historic co81. The Tnislees have confirmed that they do not hold any reslrictgd funds and that all tho funds are available lo meet th8 Charity's Ob￿￿1VeS. The charbly's Iruslees consider that an aiidil is not required for this year lundor section 43121 of thè Charilios Act 19931 and Ihst an independent examlnallon is n8eded. Il'i8ourrÉ3sponsibilityto.' Examino Ihesccounls,. Follow th8 procedures laid down in the General Diroclories given by the Charrty Commission.. ond Slate whether particular mattors have come to our allenlion. B sls of Inde enden Examineff s Statem nl Our examination wss carried out in accordance with the Gene.ral Direcllons glven by the Chmrity Cotnmisslon An examination lTrcludes & review of the accounting record5 kopl by the chanly aiid a Comparison of Ihfy accounts presented ￿rith those records. 11 also includes consideration of any unusual items or disclosures in the accounts, and Seeking explanations from the Iruslees concerning any SLich mallers. The procedures undertaken do not provide all the evidence that would b& required In an audll, and ¢onsequenlly wg do not èxprtrsg gn audll opinion 01) tho accounts. Inde endenl Ixamln8r's Slalemon In the course of our examination, no m&118r has come lo oiir allention.. I Whlch gives us reasonable ¢aLlS8 to believe th21 in, any malerS81 respect, tho Iruslees have not mel the requirements lo ensure that proper accounting records are kept lin accordance th section 41 of the Acll and accounts aro preparell which agroe wllh the 8cco¢Jnling records and comply with the accounting requirements of the Act., l To which, in our opinion, allenlion sliould be drawn in order lo enable a proper ijnderslanding of th& accounts lo bo reachecl 3 To caLlS& us lo beli&v8 that the accounts do not accord with Ilifj records. Tho. Iiidependenl Examinallon carded out and reported on has been done TOTALL Y FREf OF CHARGE. Thg accounting feeB contained within the accounlg solety relate lo Wa￿.ng prepatalK)n. Indep6nd8nl Examlner Name Philip AhadJle, FCCA Relèvant proftsssional quallficsllon or body.. ACCA Address.. 299A Bethnal Green Road, London, E2 6AH Dale.. 14lh Detsmber 2025 Hldayyah Trust We hereby approve the attached accounts for the period ended 31 March 2025 and confiTm that we have supplied all Ihg infonnalion and explanations required for those accounts. Mohamm8d Salfur Rahman Presidènt ofTrust•05 14, Do¢emb•r 2025