Charity registration number: 1150407
**AL MAHADUL ISLAMI TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
H Raja Associates
## **Al Mahadul Islami Contents**
||**Page**|
|---|---|
|Trustees' Report|1—4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8—12|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|13|
**Al Mahadul Islami Trustees' Report For The Year Ended 30 April 2025**
The trustees present their report and the financial statements for the year ended 30 April 2025.
## **Objectives and Activities**
## **Aims and Objectives**
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.
(c) to promote Islam through education, cultural and leisure time activities for the local community.
## **Public Benefit**
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
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 Policy**
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 £125,000 based on the current year's expenditure.
## **Additional Note**
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 £124,526 (expenditure) and net realised incoming resources of £331,868 (income). The total reserves at the year end after reserving for unrealised losses stand at £3,755,152 (2024: £3,547,810).
...CONTINUED
Page 1
**Al Mahadul Islami Trustees' Report (continued) For The Year Ended 30 April 2025**
## **Additional Note - continued**
The trustees are satisfied with the performance of the association during the year and the position at 30 April 2025. 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.
## **Trustee Selection Methods**
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 Details**
## **Trustees**
Mr Ahmed Ali Mr Feizal Patel Ms Rashta Bibi
## **Charity Number**
1150407
## **Principal Address**
40 Greaves Street Bradford West Yorkshire BD5 7PE
## **Independent Examiner**
H Raja Associates H Raja Associates
Page 2
**Al Mahadul Islami Trustees' Report (continued) For The Year Ended 30 April 2025**
2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW
Page 3
**Al Mahadul Islami Trustees' Report (continued) For The Year Ended 30 April 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Ahmed Ali
Trustee 29 January 2026
Page 4
## **Al Mahadul Islami Independent Examiner's Report to the Trustees of Al Mahadul Islami For The Year Ended 30 April 2025**
I report to the trustees on my examination of the accounts of Al Mahadul Islami (the Trust) for the year ended 30 April 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
Since the Trust’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 because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents 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 29 January 2026 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW
Page 5
## **Al Mahadul Islami Statement of Financial Activities For The Year Ended 30 April 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Extra Curricular Activities
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Extra Curricular Activities
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13**|**2025**
**Unrestricted**
**funds**
**£**
99,976
163,308
68,584|**2024**
**Unrestricted**
**funds**
**£**
632,155
144,932
41,803|
|---|---|---|
||331,868|818,890|
||(47,416)
(77,110)|(37,987)
(72,360)|
||(124,526)|(110,347)|
||207,342|708,543|
||207,342
3,547,810|708,543
2,839,267|
||3,755,152|3,547,810|
The notes on pages 8 to 12 form part of these financial statements.
Page 6
## **Al Mahadul Islami Statement of Financial Position As At 30 April 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
Investments
**11**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**13**|**2025**
**Unrestricted**
**funds**
**£**
684,869
2,102,500|**2024**
**Total**
**funds**
**£**
685,301
2,102,500|
|---|---|---|
||2,787,369
974,729|2,787,801
765,594|
||974,729
(6,946)|765,594
(5,585)|
||967,783|760,009|
||3,755,152|3,547,810|
||3,755,152|3,547,810|
||3,755,152|3,547,810|
||3,755,152|3,547,810|
On behalf of the board
Mr Ahmed Ali
Trustee 29 January 2026
The notes on pages 8 to 12 form part of these financial statements.
Page 7
**Al Mahadul Islami Notes to the Financial Statements For The Year Ended 30 April 2025**
## 1. **General Information**
Al Mahadul Islami is an unincorporated charity registered with the Charity Commission, registered charity number 1150407. The principal address is 40 Greaves Street, Bradford, West Yorkshire, BD5 7PE.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared 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" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **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.
## 2.3. **Resources Expended**
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
## 2.5. **Investments**
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted **|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts|99,976|632,155|
## 4. **Investment Income**
Page 8
**Al Mahadul Islami Notes to the Financial Statements (continued) For The Year Ended 30 April 2025**
|Bank interest receivable
Dividends from investments|**2025**
**Unrestricted **
**funds**
**£**
8,584
60,000|**2024**
**Unrestricted**
**funds**
**£**
8,803
33,000|
|---|---|---|
||68,584|41,803|
## 5. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
|Depreciation of tangible fixed assets - owned
.
**Analysis of Expenditure**
Raising funds
Extra Curricular Activities
Raising funds
Extra Curricular Activities|**Activities**
**undertaken**
**directly**
**£**
14,357
77,110|**2025**
**£**
432|**2024**
**£**
732|
|---|---|---|---|
|||**Support**
**costs**
(see note 7)
**£**
33,059
-|**2025**
**Total**
**£**
47,416
77,110|
||91,467|33,059|124,526|
||**Activities**
**undertaken**
**directly**
**£**
-
72,360|**Support**
**costs**
(see note 7)
**£**
37,987
-|**2024**
**Total**
**£**
37,987
72,360|
||72,360|37,987|110,347|
## 6. **Analysis of Expenditure**
Page 9
## **Al Mahadul Islami Notes to the Financial Statements (continued) For The Year Ended 30 April 2025**
## 7. **Support Costs**
|Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation
8.
**Staff Costs**
Staff costs were as follows:
**2025**
**£**
Wages and salaries
22,422|**2025**
**Raising**
**funds**
**£**
8,065
17,757
6,805
432|
|---|---|
||33,059|
||**2024**
**Raising**
**funds**
**£**
13,004
22,354
1,897
732|
||37,987|
||**2024**
**£**
13,004|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 9. **Average Number of Employees**
Average number of employees during the year was: 3 (2024: )
Page 10
**Al Mahadul Islami Notes to the Financial Statements (continued) For The Year Ended 30 April 2025**
## 10. **Tangible Assets**
|**Cost**
As at 1 May 2024
As at 30 April 2025
**Depreciation**
As at 1 May 2024
Provided during the period
As at 30 April 2025
**Net Book Value**
As at 30 April 2025
As at 1 May 2024
11.
**Investments**
**Cost or Valuation**
As at 1 May 2024
As at 30 April 2025
**Provision**
As at 1 May 2024
As at 30 April 2025
**Net Book Value**
As at 30 April 2025
As at 1 May 2024
12.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security|**Land &**
**Property**
**Freehold**
**£**
684,869|**Land &**
**Property**
**Freehold**
**£**
684,869|**Plant &**
**Machinery**
**£**
4,878|**Total**
**£**
689,747|
|---|---|---|---|---|
||684,869||4,878|689,747|
||-
-||4,446
432|4,446
432|
||-||4,878|4,878|
||684,869||-|684,869|
||684,869||432|685,301|
||||**2025**
**£**
1,353
4,169
1,424
6,946|**Unlisted**
**£**
2,102,500|
|||||2,102,500|
|||||-|
|||||-|
|||||2,102,500|
|||||2,102,500|
|||||**2024**
**£**
2,351
2,344
890|
|||||5,585|
Page 11
## **Al Mahadul Islami Notes to the Financial Statements (continued) For The Year Ended 30 April 2025**
## 13. **Movement in Funds**
|**Unrestricted funds**
General:
General Unrestricted Fund
**Total funds**
**Unrestricted funds**
General:
General Unrestricted Fund
**Total funds**|**As at 1 May**
**2024**
**£**
3,547,810|**Income**
**£**
331,868|**Expenditure**
**£**
(124,526)|**As at 30**
**April 2025**
**£**
3,755,152|
|---|---|---|---|---|
||3,547,810|331,868|(124,526)|3,755,152|
||**As at 1 May**
**2023**
**£**
2,839,267|**Income**
**£**
818,890|**Expenditure**
**£**
(110,347)|**As at 30**
**April 2024**
**£**
3,547,810|
||2,839,267|818,890|(110,347)|3,547,810|
## 14. **Transactions with Trustees**
No trustee expenses have been incurred.
## 15. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
Page 12
## **Al Mahadul Islami Detailed Statement of Financial Activities For The Year Ended 30 April 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**Charitable Activities:**
**Extra Curricular Activities**
Income from charitable activities
**Investments**
Dividends from other fixed asset investments - unlisted
Bank interest receivable
**EXPENDITURE ON:**
**Raising funds**
Trustees' salaries
Wages and salaries
Light and heat
Water rates
Repairs and maintenance
Computer software costs
Telecommunications and data costs
Professional fees
Bank charges
Charitable donations
Sundry expenses
Depreciation
**Charitable Activities:**
**Extra Curricular Activities**
Purchases
**NET INCOME**|**2025**
**Total**
**funds**
**£**
99,976|**2024**
**Total**
**funds**
**£**
632,155|
|---|---|---|
||99,976
163,308|632,155
144,932|
||163,308
60,000
8,584|144,932
33,000
8,803|
||68,584|41,803|
||331,868
(14,357)
(8,065)
(14,996)
(2,263)
(498)
(167)
(104)
(319)
(1,814)
(4,400)
(1)
(432)|818,890
-
(13,004)
(20,326)
(1,353)
(675)
(187)
(653)
(132)
(925)
-
-
(732)|
||(47,416)
(77,110)|(37,987)
(72,360)|
||(77,110)|(72,360)|
||(124,526)|(110,347)|
||207,342|708,543|
Page 13