Charfty number. 11S1796
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEIIIBER 2023
Prep*r•d By:
Lèver Bro8 & Co
Charte￿d Acthuntants
First Flctyjr, 89) G￿0t West Road
Osterley VI1￿8
l¥leworth
TW7 4PU

Hall•4Jurnuah
FINANCWL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES
MrT PAushtaq BSC FCCA
rA Bacojs
Mrz Mu8htsq
REGISTERED OFFICE
168 Hoklers Hill Road
London
NWT ILU
CHARrrY NUMBER
1151796
ACCOUNTANTS
Lever Bros & Cc+
Charte￿d A¢))untsnts
First Fbor. 690 Great West Road
08tertey Village
I¥￿WOr1h
Tvn 4PU
page 1

Hall￿Ju￿U•h
ACCOUNTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
CONTENTS
P*Je
Report Oft￿ Twstees
IndeFendent Ex8rninè¢8 Statement
Statement of FlnandaIActiv￿.&$
10
Balanc* Shoot
NoteB to the Accounts
12to13
D0tai*d St•twn¢ftt of Fwiandal AcaNiti
14
page 2

Hall84Jumuah
FOR THE YEAR ENDEO 31 DECEMBER 2023
TRUSTEES, REPORT
The tnjstees present their report and accounts for the year ended 31 December 2023 .The trustees present this Truslee5' Rgport for
the charity Halls4Jumuah for the year ending 31 D￿mber 2023 The trustees confirm that this report cornplies with the currènt
$¢atutory requi￿ ments,. the financial stslements have been prepared in gwordan(e ￿￿th Accounting and Repothng by Charities".
Statement of Recommended Practice 8ppli¢able to charities p￿pan￿g their accounts in accordan￿ wth the Financial Reporting
Stsndard applicable in the UK an¢J Republic of Ireland IFRS 1021, Icharitbs SORP IFRS 10211.
PRINCIPAL ACTIVITIES
The principal activity of the charfty in the yoar under review was the hiring ol halls for r•ligious frKlay prayer And worf(ing with other
chanknes .
STRUCTURE GOVERNANCE AND MANAGEMENT
a CoTrststutN)n
The charity is govemed by Ih? objects and ruks adopted on the S 4)ri12013.
The charity is governed by the objects and rules by adopting The Charits'es Act 2011 guidelines.
b Methocl of appointment or etecth)n of Trustees
The day to day activities of the charity is the fysponsibilily of the knstses who a￿ also the first trustees under the terms ol the Trust
Deed The minimum number of trustees is th￿e. New trustee$ must be appointed by a resolution of tnJ8tees passed at a spec¥al
meeting under dause 15 of this deed.
c Polri85 adopted for the induction and training of Trustees
Thè charity provides an induc*on pad( to all appointgd trustees that includes the Trust Deed, latest finandal statemènt# and the
charity CommisS￿n Booklet CC3. The Essential Trustee. New trust8e$ will also be provided the ￿qUI￿d training by existing or
outgoing tnJ$tees. as well as on- the- Job training. through participation of trustees as approprTaie
d OrganisatioTral structurÈ and decision rnaking
The charity i$ 9ovemed by tha trustee$ who are responsible for setting the strategic direction of the charity and for establishing the
required policy. The tnjstees meet as often as reqUI￿d for the operation ol the thatrty. The trustees have the pow81 lo buy, sell 01
transfer any land and buildings Wh￿ must be approved. The trustees have the power to raise funds. borrow rnoney, cooperate ￿¥th
oth•r charities, employ and rernunerale staff and any other lawful aaion8 that are ￿e￿$Sary for the aCh￿verneTht ol the objects'ves.
page 3

HallsLlumuah
FOR ThE YEAR ENDED 31 DECEMBER 2023
TRUSTEE5' REPORT
RSsk managemant
The Iru$iee5 have assessed the major risks to whkh the charity is exposed. In particular those ￿lated to the operations and finane88
of the charity, 8nd arè satisfiÈd that SyStÈm8 and prO￿￿￿re$ are in place to mitigate their exposure to the major risks
OBJECTIVES AND ACTIVITIES
Policie5 and objectives
Halls4Jumuah was set up in order to overcome the difficulties fa￿￿ by Muslirns when performiro their Fr￿aY Prayers in the
Boroughs of City of London and Islinglon and to enable Muslims working in or ar04Jnd thè City to perfom their obligatory Fnday
prayets.
The principal objecl of Ihe charity is to provide the following.
The 9dvan￿m￿nt of th• Islamic faith in the City ol London and Islington lorthe benefit of the public through provi*ons of premises lor
Friday Cong￿gat￿)nal prayer meetings.
Each year our twste85 r8v18w our objectives and actNlties to ensu￿ they contlnue to ￿fie¢t our aims In carying out this review the
twstees have considered the Charity Cornmission's general guidan￿ on public benefit and in particular it$ SUpp￿rne￿tary public
guidanc8 on the advancement of religion for the publle benefit.
There have been no charrfjes In the objectives Sin￿ the last annual report.
b Strategies for achieving objective5
To e51abli5h, control and maintain Ihe place of w0￿h1P for the advaneèmsftt ol rèligion and •ducation.
Raise the required funds from voluntary donations from tho8e using the ¢harity in order to meel Ihe rAJrrenl and ongoing costs of
p￿v￿ling these seTvices.
e Activities for 8th￿VIng objectives
Acfvan￿ment of Religion
The Ch8rity provid85 prayers facilities at a number ol diffe￿ Trt venu?5 èvery Friday lo cover th8 Friday congregational prayer5
Education
Education is an Èssenlial o*ective ol our charity The charity ploy￿e$ &du￿tK)n for Mu$lirns through carelully prepat¥d sernions by
our bank of khateebs.
d. Grant making poi1c￿$
The charity provide5 aid to UK regISte￿d charitable institutions which are involved in th£ sUPPOrt ol educats"oTr, childL3re, hoatthcare
and other chantable purp¢)ses both wilhin the UK and worfdwhle for the poor when the need arise5 at the trustees, disCret￿n.
page 4

HaIlS￿UmUlh
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. REPORT
Public benefit
The trustees are awa￿ of their obligations wrth respect to adhering io Section 4 of the Charitiès Arl 2011, the public ben8fft
requirement through regular br￿fiTh9 updates.
l. Volunteers
Volunte8rs are an irnportant resour￿ in both our lailh and community woth. The charity is grateful for the efforts ol rts many
communty volunteers arg invdyed in p￿paratiOn of Ihe halls for prayers aThJ for18a¥in9 the hall in a rnann?i that befits lulfilling
Ouf responsibilrty.
The ehanty has a volunteer coordinator to ensure that best value is derived frorn the effort5 of our volunteers.
A¢HIEveMeNTS AND PERFORMANCE
Faci1it185'.
Halls4Jumuah was onginally established at Betty Brunker Hall, Mora Street. EC1V 8EH.
trustees a￿ pkased lo gcwmmodate the rising demand and tsjrtsntly thèrè arè now thè followiThg halls..
-Betty Brunker Hall Mora Street l Lever Street, Islington, London EC1V SHE
-The Dutch Centre 7 Austsn F￿ar$, The City. LoThdon EC2N 2HA
0￿en Lane Sport &Fitnès5 Fann Street. London EC1Y OSH
-The Cty Centre 80 Basinghall Street. London EC2V SAR
-st Vedast Hall. Foster Lane. London EC2V SHH
-Portsoken Communily Hall, 20 Litt￿ Street. Lon(lon E18AA
The Outeh Centre holds tso cOng￿gatIOnal prayers.
Each of the halls a￿ hI￿d on an hourly basis.
Th8 charity is undergoing further expansion and is actively exploring optsgns lo hire or rent additional facilities.
Each hall services the need for 11$ given location The goodwill generated in thè area cannot be rneasured It alkjws lor the Muslim
and non-muslim comrnunrty to interact in a healthy manner.
During the year, the City Centre stopped hiring their hall.
We continue to pla￿ 9￿at irnportance on 8haring a good understandSng of Islam with our non-muslim eornmunrty whifst gaining an
understsnding ol their culture and tradrtions
page 5

Halls4Jumuah
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. REPORT
FINANCIAL REVIEW
Reserves policy
In order that the chanty ean provide the required level of administration and support costs on a o)n$istent and ongoing basis it
continues to hold at least 1 y8ar5 operating co¥t$ as surplus in the bank aceouni.
At the end of the year, the charity held general funds as shown in the Statement of Financial Activites. The trustees are of the opinion
that this level of reserves is rnor? than sufficient lo cover the day to day running ￿$¢ of the charrty.
b Results
The ￿sU4ts of the tharity ¥how8 that it had a surplus of £12.130 in the year.
Financial management polic4es
The￿ is a Se9￿gatIon of duties behveen the book keeping and revEw of the financsal statements. which are unLlertaken by two
separate individuals The managetnent accounls a￿ reviewe¢J by a qualified accountant.
PLANS FOR THE FUTURE
a. Futurè devèlopments
The short term objectnie of the Iru5t•es are to find further venues in and around the City of London.
Covid-19 and Going Concern
The econc>my has opened, and we have seen a n5e in the number of Muslims attending the Fnday Prayers throughout the year.
The tnJslee8 have assessed Going Concem and we feel that the charity 15 able to pay for tts liabilities as they anse. The goo(hYill
frorn the hall provider5 has shown that they are ￿adY and wailing to resume hiring halls to us. Vve are naturally feeding the demand,
which has been slowly increasing and as at 31112123 we had six halls operating. Sub8equent to the year end. at the time of signing
the trustees report we had six halls operabng by the grace of God.
STATEMENT OF TRUSTEES RESPONS181LITIES
Th8 trustees a￿ respon￿ble for preparing the Tiu$tsg$' report and the financial statements in ac￿[dan￿ with gppli¢able law and
United Kingdom A¢￿u￿tir0 Standard¥ (United Kingdom Generally Aecepied Accounting Practi￿1.
The law app1i&Hble to Charities in England & Wales requires the trustees to p￿pare fin8ncial statements for each finan¢ial year which
give a true and fair view of the stsle ol affairs of the charity and of the ino)ming ￿$oUr￿$ and application ol resourees of the charity
for that period In wepanng these financial ststements, the trustees are required to..
page 6

Halls4Jumuah
FOR THE YEAR ENOED 31 DECEMBER 2023
TRUSTEES. REPORT
-sele¢t suitable awounting p)liues and then apply them consis18nUy,'
observe the method5 arHJ principlès in the Charities SORP,.
-make judgrnenls and ¢$timates ihat are reasonable and prudent-,
.prepare the financial slatem8nls on tho gc#ng conwn basis unles5 It is inapproKYiate to p￿SuM0 that thè rharity will eonbnu8 in
op8raklOn.
The Iruslees 3re responsiblp for keeping proper 3ccountlng records thai disclose ￿'ith reasop.able ac¢uracy al any Iirne the financial
posilion of the rharil! anrj enable Ihem tD 8nsure thai the fin2ncial slaiemenls comply with Ilip Charilie5 Act 2011, the Ch3rtly
IAcLoun15 and Fleportsi R&guiAiions 2008 aiid Ilie provision8 ol Ihe Trust Oeed They arA also resoon51ble lor sèfeguarding the
assets of Ihe charity and Ilitivhy lak* feasunable Steps for Ihe preven11017 and d21e¢iion of fr3bd a￿d oib.er irregalarilies.
Thls r8POrt Was approved by the Board of Trustees on 29 October 2024 and sign8d their behalf, by..
On behalf of the
Ir T NIu5hlaq
Trustee
Ha1154Jumuah
page 7

Hall¥4Juffluah
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALLS4JUMUAH
I report on the aco)unts ol the company for the year ended 31 D9￿mber 2023
This report Is made solely to the trusiees as a bcx*y. in accordan￿ with the Charities Act 2011. My examination has been undertaken
so that I might state to the tnjstees those matter¥ l affl wuired to slate to thern in an independent exarninerfs report and for no other
purpose. To the fullest extent permitted by law, I do Thot accept or assume responsibility to anyone other than the charity and the
trustees as a body. for my examination, for this ￿POrt, or for the opinions I have forrned.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAIIIINER
The tru8¢ees are ￿Spon￿ble for Ihe preparation ol the aceounts. The ttustees con8Klg1 that an audit is not requiTed for this year
under s8Ction 144 of the Charities Act 2011 and that an Independent examination Is needed and l am qualified lo undertake the
examinatKJn by being a qualified memberof ICAEW.
It is my ￿spOnSibl11tY to..
- examine the accounts under s•th'on 145 of th8 2011 Act.,
- folbw the procedures laid down in the general DI￿¢tionS given by the Charrty Commission under section 14515llbl of the 2011 Act,.
and
state whether pathcular matters have come to rny attention.
BASIS OF INDEPENDeNT EXAMINeRS STATEMENT
My examtnalion was carried out in accordance bwth ge￿ra1 Directions given by the Charity Commission An examination indudes
review of the accounting ￿cordS kept by the charity and a comparison of Ihe account5 presented with those records It also includes
consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from you as tNslees concernin9 any
3u¢h rnatIe￿. The procedures undertaken do not provKJe all th8 evidence that would be required in an audit. and consequently no
opinion Is given as lo wheth8f the a￿Ounts p￿sent a 'lrue and lair v*w and the ￿pOrt is limited to those matters sèt out in the
statement below.
IMDEPENDENT EXAMINERS STATEMENT
In connection wrth my exarnination. no matter has Come to rny attention..
- wh5ch gives me reasonable cause to believe that in any materkil respectthe requirements..
- to keep accounting records in accordance wrth section 130 of the Charities Ad 2011,. and
- to prtpare accounts whith aec¢rd with the accoun¢irvJ records, comply wrth the 8ecounting requirements of Chaiities Ad 21￿6 have
not been met.. or to which, in my opinK)n, attention should be drawn in order to enable a proper un%Yerstanding of the accounts to be
rea¢h¢d
page 8

1184JUm￿h
DEpeNDENT EXAIIINER'S STATEMENT
FOR THE YEAR ENDED 31 DECEM8eR 2023
4p
L•v8f 8ro8 & Co
Chartered A¢￿)untants
First Floor. ￿ Great West Road
Osterfey Village
Isleworth
TWT 4PU
pa9e 9

Halls4Jumuah
ststement of Flnan¢lal A¢Uvlties
for the year Ènded 31 December 20YJ
2023
2022
Unrostrreted Restrlcted
I￿n￿8
fundg
Total
rot81
Incom&
Incorr* from generated fvnd5
Ineome from tharitable activities
Total Income and endowm•Dts
Expens8#
Costs of generating fuThYs
Exp8nditure on Charrtable activities
Total Expenses
Ng¢ galns on In¥s$tmonts
Net Income
52.685
S2,685
8.107
8.106
60.791 40,408
60.791 40,408
33.393
33.393
15.268 48,661 37.632
15,268
48,661 37.632
19.292
17.1811 12,130 2, 776
Transfers b&￿etn funds
Galnslllo$$o$1 on rgvaluatlon of flxgd a$$gsts
Net movement in funds:
Net Incorne for the year
Total fvnds brought forwatd
Nètfunds carded fon¥ard
17.1811
7,161
12,131
96.153
108,285
12.130
2, TT6
96.153 93.377
108.284 96, 753
This stalement of financial adivity'es includes all gains and losses recognis&S in the year. All incorng and 9xper￿ltUra derivè
from thntinuing activities
page 10

H•lls4Jumuah
BALANCE SHEET AT 31 DECEMBER 2023
2023
2022
CURRENT ASSETS
Cash at bank an(J in hand
110.234
110.234
1.950
98,464
98,464
2.311
CREDITORS.. Amounts falling du• within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT UABILITIES
108,284
108.284
96. 753
96. 153
CAPITAL AND RESERVES
Unrestrlctsd funds
General fvnd
108.285
108,285
96, 153
96. 153
For the year ending 31 December 2023 the company was entstled lo exempts'on from audit under sectw)n 477 of the Companies Act
2006 relating lo small companies.
Tho rn?mbers have not required Ihg wmpany to obtain an audit in acX0rdan￿ wth section 476 01 the Cornpanies Act 2006.
The directors acknowledge their responslbilrties for ethptying bwth the requirements of the Act wth respecl to attounting ￿COrdS and
the preparation of accounts
Those ac¢ounls have be8n pr•pared in a(£ord8nce ￿th the provisions appli¢abb to ¢ompani¢s $ubjo¢t lo th8 small ￿rnpan￿$
regime.
Approved by the board of tru$tO•8 on 29 O¢tob•r 2024 and *lgnod on
thelr behalf bv
Mr A Baccus
TNste
pag8 11

Hall#￿umu1h
NOTES TO THE ACCOUNTS
FOR THE YEAR ENOEO 31 DECEMBER 2023
I. ACCOUNTING POLICIES
la. Basls Of Aecounllng
The accounts have been prep8reLI underthe hi8toncal cost convention.
The accounts have been prepared in acrx)rdance with FRS102- The Financial Reporting Standard applicable in the UK and Republic
of Ireland and the Companies Act 2006 and the requirern¢nts gf the Statement of Recommended Pfaclice, Accounting and Reporting
by Charitss.
1b. Incoming Resources
All incoming resour￿8 ar8 included on Ihe Statement of Financial Arlivitvès when the ch8rrty is tegally enbtled to the Income and th8
afflount can be quantified with reasonable accuracy
1¢. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost ￿lated lo the
category Where costs cannot be di￿ellY attributed to particular heading5 they have been allocated to activities on a basis consistent
wlh the use of resources
1d. Allocation And Apportionment Of Costs
All costs relate to the sngle activity Df Ihe charitable company and are recogTrised accordingly
le. Fund Accountlng
￿n￿StriCted funds Can be used In aeeDrdan￿ with the charitable Objectiv￿ gt the dixyetion of the tiustees.
Restricted funds can only be used fof particular restrthd purposes within the objects of the chari¢y. Re$lridions arise when Sperifred
by the donor or when funds are raised fof partKular restricted purtose¥.
Deslgnated fvnds are fiJThd5 Set a&de by the trustees L)ul of ￿n￿striCted general funds for the specrfic future purposes or projeras
2. CREDITORS.. AMOUNTS FALLING DUE TMTHIN ONE YEAR
2023
2022
Other ¢rediiors
1.950
1,950
?.311
2.311
page 12

HollAJumuah
3. UNRESTRICTED FUNDS
Brought Incoming Outgolng Trnntyfers Carried
I0￿0rd re$our¢ès resourc•8
forward
Gènèrydl fund
96,153
96,153
52,685
52,685
133,3931
17,1611 106,285
4. RESTRICTED FUNDS
Brought Incomlng Outgolng TAn8f•rn Carrled
forward wour¢e$ Yesour¢e$
fonvard
8,107
8,107
115,2681
115,2681
7,161
7.181
pag¢ 13

Halls4Jumuah
Ineomlng R￿OurC•S
forthe year ended 31 December 2023
2023
2022
Incomlng rn$oure8S
Incomlng rp$oU￿¢• from genernted lunds
Charltable Actlvlty
Ca8h Collected- Halls
Gift Aid- Indivhluals donatK)ns
Zakat Re￿ived
Card Machine Income
7,912
2,520
13.754
36.605
5, T30
1,778
14. 160
18,740
60,791
40,408
60,791
60,791
40.408
40.408
page 14

Ho11•4Jumuoh
Expènlos
for the year ended 31 December 2023
2023
2022
Exp•n8•8
¢08ts of 9gner¥tln9 funds
Charltable Activitles
Insuran
Hall c*arges
Awountsncy ts9¥
Kh&teebs reimbursery*nts
Ca￿taker
Bank chgrgos
Sundry expenses
Grant payments
209
16,188
14,065
360
3,745
2, 76Q
2,036
320
14.346
37.632
7.260
4,540
2,874
1.962
15,268
48,661
48,661
37,632
page 15