2024-04-30-accounts - Al Mahadul Islami

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Charity number: 1150407

Al Mahadul Islami

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 April 2024

Al Mahadul Islami Contents Page For the year ended 30 April 2024

Report of the Trustees	1 to 0
Independent Examiner's Report to the Trustees	1 to 0
Statement of Financial Activities	1 to 0
Statement of Financial Position	1 to 0
Notes to the Financial Statements	1 to 7
Detailed Statement of Financial Activities	8 to 11

Al Mahadul Islami Report of the Trustees

For the year ended 30 April 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 April 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objectives of the organisation are:

(a) to promote the advancement of religion, in accordance with the principals of Islam.

(b) to establish and maintain the mosque building and its grounds.

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

ACHIEVEMENTS AND PERFORMANCE

The charity carried out the following activities for the benefit of the public in the year:

The charity provided counselling and support services for the local community. This service was available everyday of the week.

Classes for children were provided 5 days a week, after school. The classes were provided for children to understand Islam and the Quran and also to give spiritual guidance. Children were encouraged to learn the values of Islam and to acheive better cohesion in society. The classes were subsidised to make it easy for every child to attend. Extra classes catering for older girls continued in the year.

Regular motivational, inspirational and educational talks were held whereafter food was provided to attendees. These events were provided free of cost.

FINANCIAL REVIEW

Reserves

It is the policy of the charity that unrestricted funds which have not been designated for a specific use be maintained and grown. From this the trustees plan to undertake further capital projects for the benefit of the charity.

The reserves are to be maintained at a level which would help sustain the charity in the event of no donations being received for a minimum of 1 year. The minimum level has been agreed at £111,000 based on the current year's expenditure.

Financial review

The trustees consider the financial performance by the organisation during the year has been satisfactory.

The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £110,348 (expenditure) and net realised incoming resources of £818,891 (income). The total reserves at the year end after reserving for unrealised losses stand at £3,547,810..

The trustees are satisfied with the performance of the association during the year and the position at 30 April 2024. The trustees consider that the association is in a strong position and are confident that at this level they would be able to continue the current activities of the association into future

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charitable organisation was founded in December 2012 as an unincorporated association and became a registered charity (no.1150407). The charity is governed by a written constitution adopted by its members.

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Al Mahadul Islami Report of the Trustees Continued For the year ended 30 April 2024

Recruitment and appointment of trustees

There have to be minimum 3 Trustees appointed and the trustees act as a committee in order to manage the Association. There is no maximum limit of trustees. Every new trustee has to be apointed by a resolution of the trustees passed at a special meeting.

The Land Custodians are referred to as Trustees. The Management committee appoints the Trustees. These trustees act as guardians of all property vested in the name of the association.

The Management Committee are responsible for the day to day running and operational matters. The management committee hold regular monthly meetings to manage the affairs of the association and sub committees are set up to oversee various projects as and when needed.

Most management committee members and trustees are already familiar with the work of the association, having been members of the association since it's founding. Every new committee member/trustee is given a copy of the constitution of the association and advised on the roles and responsibilities of the trustees.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Al Mahadul Islami Charity registration number 1150407 Principal address 40 Greaves Street Bradford West Yorkshire BD5 7PE

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Ahmed Ali Feizal Musa (: 07 May 2023) Usman Iqbal Rasha Bibi (Appointed: 07 May 2023) Independent examiners H Raja Associates 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW Bankers HSBC Bank P O Box 45 47 Market Street Bradford West Yorkshire BD1 1LW

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 26 February 2025 Ahmed Ali

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Al Mahadul Islami Independent Examiners Report to the Trustees For the year ended 30 April 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

Since the Charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records; or
the accounts do 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 no concerns and 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.

H Raja Associates 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW

26 February 2025

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Al Mahadul Islami Statement of Financial Activities For the year ended 30 April 2024

Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Total Expenditure on: Raising funds 5 Charitable activities 6/7 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds £ 632,156 144,932 41,803 818,891 ) (13,004 ) (97,344 ) (110,348 708,543 2,839,267 3,547,810	2023 £ 61,429 163,100 2,699 227,228 ) (11,952 ) (89,532 ) (101,484 125,744 2,713,478 2,839,222

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Al Mahadul Islami Statement of Financial Position As at 30 April 2024

Notes Fixed assets Tangible assets 13 Investments Current assets Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 15 Net assets The funds of the charity Unrestricted income funds 16 Total funds	£ 2024 685,301 2,102,500 2,787,801 765,595 765,595 ) (5,586 760,009 3,547,810 - 3,547,810 3,547,810 3,547,810	£ 2023 686,033 2,102,500 2,788,533 553,136 553,136 ) (2,447 550,689 3,339,222 ) (500,000 2,839,222 2,839,222 2,839,222

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Ahmed Ali Trustee

26 February 2025

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Al Mahadul Islami Notes to the Financial Statements

For the year ended 30 April 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

Al Mahadul Islami meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Statement of cash flows

The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Allocation and appointment of costs

Costs are allocated and apportioned to each activity accrording to the nature of each cost. Direct costs attributable to a single activity are allocated direct to that activity. Shared costs which conrtibute directly to more than one activity are apportioned between those activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and fittings 20% Reducing balance

Current asset investments

Unlisted Investments are included at cost less impairment.

2. Income from donations and legacies

Unrestricted funds Donations received	2024 £ 632,156 632,156	2023 £ 61,429 61,429

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Al Mahadul Islami Notes to the Financial Statements Continued For the year ended 30 April 2024

3. Income from charitable activities

Unrestricted funds Extra Curricular Activities Income from charitable activities 4. Investment income Unrestricted funds Income from unlisted investments Bank interest receivable 5. Expenditure on generating donations and legacies Unrestricted funds Donations 6. Costs of charitable activities by fund type Unrestricted funds Extra Curricular Activities Support costs 7. Costs of charitable activities by activity type Support costs Activities undertaken directly £ £ Support costs Extra Curricular Activities 24,984 72,360	2024 £ 144,932 2024 £ 33,000 8,803 41,803 2024 £ 13,004 13,004 2024 £ 72,360 24,984 97,344 2024 £ 97,344	2023 £ 163,100 2023 £ - 2,699 2,699 2023 £ 11,952 11,952 2023 £ 76,155 13,377 89,532 2023 £ 89,532

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Al Mahadul Islami Notes to the Financial Statements

For the year ended 30 April 2024

8. Analysis of support costs

Extra Curricular Activities Management IT Governance costs Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation of owned fixed assets Trustees' remuneration Staff costs Total staff costs for the year ended 30 April 2024 were: Salaries and wages Employees	2024 £ 1,789 187 23,008 24,984 2024 £ 732 13,004 2024 £ 13,004 13,004 2024 0 0	2023 £ 1,598 187 11,592 13,377 2023 £ 732 11,952 2023 £ 11,952 11,952 2023 0 0

9. Net income/(expenditure) for the year

10. Staff costs

12. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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This page does not form part of the statutory financial statements

Al Mahadul Islami Notes to the Financial Statements Continued For the year ended 30 April 2024

13. Tangible fixed assets

Cost or valuation At 01 May 2023 At 30 April 2024 Depreciation At 01 May 2023 Charge for year At 30 April 2024 Net book values At 30 April 2024 At 30 April 2023	Land and buildings £ 684,869 684,869 - - - 684,869 684,869	Equipment £ 4,878 4,878 3,714 732 4,446 432 1,164	Total £ 689,747 689,747 3,714 732 4,446 685,301
			686,033

14. Creditors: amounts falling due within one year

Trade creditors Other creditors Creditors: amounts falling due after more than one year Other creditors	2024 £ 2,352 3,234 5,586 2024 £ - -	2023 £ 421 2,026 2,447 2023 £ 500,000 500,000

15. Creditors: amounts falling due after more than one year

16. Movement in funds

Unrestricted Funds

General General	Balance at 01/05/2023 £ 2,839,267 2,839,267	Incoming resources £ 818,891 818,891	Outgoing resources £ ) (110,348 ) (110,348	Balance at 30/04/2024 £ 3,547,810 3,547,810

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This page does not form part of the statutory financial statements

Al Mahadul Islami Notes to the Financial Statements Continued For the year ended 30 April 2024

Unrestricted Funds - Previous year

General General	Balance at 01/05/2022 £ 2,713,478 2,713,478	Incoming resources £ 227,228 227,228	Outgoing resources £ ) (101,484 ) (101,484	Balance at 30/04/2023 £ 2,839,222 2,839,222

Purpose of unrestricted Funds

General

General unrestricted funds are to be maintained and grown from which future capital projects can be undertaken.

17. Analysis of net assets between funds

Unrestricted funds
General
General
Previous year
Unrestricted funds
General
General

Tangible
fixed assets
Investments
Net current
assets /
(liabilities)
Creditors >
one year
Net Assets
£
£
£
£
£
685,301
2,102,500
760,009
-
3,547,810
685,301
2,102,500
760,009
-
3,547,810
Tangible
fixed assets
Investments
Net current
assets /
(liabilities)
Creditors >
one year
Net Assets
£
£
£
£
£
686,033
2,102,500
550,689
)
(500,000
2,839,222
686,033
2,102,500
550,689
)
(500,000
2,839,222

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This page does not form part of the statutory financial statements

Al Mahadul Islami Detailed Statement of Financial Activities Continued For the year ended 30 April 2024

INCOME AND ENDOWMENT Donations and legacies Donations Charitable activities Income from charitable activities Investments Income from unlisted investments Bank interest receivable Total incoming resources EXPENDITURE Raising donations and legacies Donations Charitable activities Cost of direct charitable activity SUPPORT COSTS Management Management IT IT Governance costs Governance costs Total resources expended Net Income	£ 2024 632,156 632,156 144,932 144,932 33,000 8,803 41,803 818,891 ) (13,004 ) (13,004 ) (72,360 ) (72,360 ) (1,789 ) (1,789 ) (187 ) (187 ) (23,008 ) (23,008 ) (110,348 708,543	£ 2023 61,429 61,429 163,100 163,100 - 2,699 2,699
		227,228 ) (11,952 ) (11,952 ) (76,155 ) (76,155 ) (1,598 ) (1,598 ) (187 ) (187 ) (11,592 ) (11,592
		) (101,484 125,744

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This page does not form part of the statutory financial statements