Accountancy Solutions
Al-Salam Trust
Financial statements for the year ended 31st May 2025
Charity number: 1152144
Charitable Incorporated Organisation Registered England and Wales
[Call: 07926 450 250 ] Email: info@hslaccountancysolutions.co.uk www.hslaccountancysolutions.co.uk
Al-Salam Trust Contents of the financial statements for the period ended 31st May 2025
| Al-Salam Trust Contents of the financial statements for the period ended 31st May 2025 |
Al-Salam Trust Contents of the financial statements for the period ended 31st May 2025 |
|---|---|
| _________________ | |
| Page | |
| Administrative Details | 1 |
| Trustees Report | 2 - 5 |
| Independent Examiners Report | 6 |
| Receipts and Payments Account | 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the accounts | 9 |
Al-Salam Trust Administrative details for the period ended 31st May 2025
Registered Charity number
Registered Charity number 1152144 Date of registration 22nd May 2013 Trustees and Management Committee Labib Ahmed - Chair Ghassan Dhalai - Sectretary Abdulla Mohamed - Treasurer Badr Ahmed Ali Saleh Saad Waly Albadry Ahmed Daly Tawfiq Al-Zindani
Administrative address
Bankers
23 St Stephens Road Rotherham South Yorkshire S65 1PJ HSBC Bank Plc 35 College Street Rotherham S65 1AF
Independent Examiner
Heera Singh FMAAT HSL Accountancy Solutions Ltd Enterprise House 4-6 Thorne Road Doncaster DN1 2HS
Page 1
Al-Salam Trust The trustees present their annual report for the period ended 31st May 2025
Governing document
The organisation is operated under the rules of its constitution which was adopted 16th April 2013.
Organisational structure and management
The Al Salam Trust, previously known as the Al Salam Foundation, operated as a Charitable Incorporated Organisation (CIO), registered on 22nd May 2013 with the Charity Commission. The organisation is governed by the Trustees, who determine strategic direction and policy. The day to day operation is also carried out by the Trustees.
Appointment of trustees
The Trustees are appointed under the rules of the constitution. There must be a minimum of six and a maximum of nine Trustees. The current Trustees were appointed at the inauguration meeting.
Risk Management
The trustees have a duty to identify and review the risks to which the Charity is exposed to and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Objectives and activities
The Charity's objects, as set out in its governing document, are;
-
To establish an Islamic educational centre
-
To cater for the religious, cultural, educational and social needs of Rotherham's Arabic speaking communities primarily but not exclusively
-
To promote better community relations for the good of society
-
To work towards the relief of poverty
Main activities and Public benefit
In planning the activities during the year the Trustees have considered the Charity Commissions Guidance on public benefit. The Trustees have ensured that the organisation has worked to forward it's aims and objectives.
1. Mosque and Community Facilities
Commitment to Smooth and Reliable Operations
The Trustees continue to work diligently to ensure the day to day running of Masjid Al Salam remains efficient, organised, and responsive to community needs. Systems are regularly reviewed to maintain consistent access to the mosque for all worshippers, including during peak times, special events, and out of hours prayers.
Health, Safety, and Compliance
Ongoing attention is given to maintaining a safe environment across all areas of the mosque, including prayer halls, ablution facilities, entrances, and community spaces. Regular inspections, risk assessments, and maintenance checks are carried out to ensure compliance with legal standards and best practice. Emergency procedures, signage, and equipment are kept up to date to protect all users of the building.
Supporting a Peaceful Worship Experience
The Trustees prioritise creating an atmosphere where the congregation can pray with tranquillity and peace of mind. Cleanliness, organisation, and respectful conduct are actively promoted to uphold the sanctity of the prayer space.
Enhancing Community Access and Inclusion
The mosque remains open and accessible to all members of the community, with particular attention to families, elders, and individuals with additional needs. Improvements to facilities are planned and implemented with the aim of increasing comfort,
Page 2
Al-Salam Trust The trustees present their annual report for the period ended 31st May 2025
2. Imam and Spiritual Guidance
Friday Sermons (Khutbah)
- The Imam continues to deliver weekly Friday sermons that address the spiritual, social, and moral needs of the congregation. Sermons (Khutbas) are carefully prepared to provide relevant guidance rooted in Qur’an and Sunnah, while also responding to contemporary challenges faced by the community. The khutbahs aim to uplift, educate, and inspire worshippers, strengthening their connection to Allah and encouraging positive action within the community.
Study Circles and Group Learning
- Regular study circles are held to deepen the community’s understanding of Islamic teachings, covering topics such as Qur’anic tafsir, hadith, fiqh, and spiritual development. These sessions create a welcoming environment for learning, reflection, and open discussion, allowing attendees to ask questions and seek clarity on religious matters.
Support and Individual Guidance
- The Imam remains available to provide personal advice, spiritual counselling, and support for individuals and families facing challenges. This may include guidance on marriage, bereavement, personal struggles, and religious queries, offered with confidentiality and compassion. The mosque continues to prioritise a supportive environment where community members feel comfortable seeking help and spiritual direction.
3. Ramadan: The Holy Month
A Blessed and Intensely Active Period
Ramadan remains the busiest and most spiritually uplifting time of the year at Masjid Al Salam. The Trustees, volunteers, and Imam work together to ensure the mosque operates smoothly throughout the month, accommodating the significant increase in attendance and activities. Additional arrangements are put in place to manage footfall, maintain cleanliness, and support worshippers during extended hours.
Taraweeh Prayers
Taraweeh prayers continue to be a central feature of Ramadan at the mosque, drawing large congregations every night. The prayers are led with clarity, devotion, and a focus on completing the recitation of the Qur’an in a manner that is accessible and spiritually enriching for all attendees.
Enhanced Facilities and Extended Access
-
Opening hours are extended to accommodate night prayers, qiyam, and increased use of the mosque for Qur’an recitation and reflection.
-
Additional cleaning schedules, safety checks, and facility management measures are implemented to maintain comfort and safety during peak times.
4. Eid Prayers (Eid al Fitr and Eid al Adha)
Large Community Gatherings
Eid al Fitr and Eid al Adha continue to be the most significant communal celebrations at Masjid AlSalam, drawing large numbers of worshippers from across the local area. The Trustees, Imam, and volunteers work together to ensure that all arrangements are in place for a smooth, safe, and spiritually uplifting experience. Additional measures are implemented to ensure safety, including designated areas for families, elders, and individuals with additional needs. Eid prayers are followed by moments of community connection, greetings, and celebration, reflecting the unity and joy of the occasion.
5. Madrassah for Young Children
Foundational Islamic Education
The Madrassah at Masjid AlSalam continues to provide a strong foundation in Islamic learning for young children, nurturing both their knowledge and character. Lessons are designed to support gradual, age appropriate development, ensuring every child progresses with confidence and understanding.
Page 3
Al-Salam Trust The trustees present their annual report for the period ended 31st May 2025
Reading and Writing Arabic
Children are taught to recognise, read, and write the Arabic alphabet, progressing to words and sentences as their skills develop. Lessons focus on correct pronunciation, handwriting, and familiarity with essential vocabulary, forming the basis for Qur’anic reading.
Qur’an Recitation and Tajweed
A core element of the Madrassah is helping students recite the Qur’an accurately and fluently. Teachers introduce the rules of tajweed in a simple and accessible way, enabling children to develop correct recitation habits from an early age.
Memorisation (Hifz)
Children are encouraged to memorise selected surahs and duas, beginning with shorter chapters and gradually building their memorisation skills. Emphasis is placed on understanding, consistency, and revision to ensure strong retention and confidence.
Learning Daily Prayers and Islamic Manners
Students also learn how to perform salah correctly, including the actions, recitations, and etiquettes of prayer. Lessons also cover essential Islamic manners, values, and character development, helping children embody good behaviour at home, school, and in the community. The Madrassah maintains a welcoming, structured, and safe environment where children feel encouraged and supported.
Positive Impact of Moral Behaviour on the Wider Community
- The Madrassah places strong emphasis on Islamic manners, respect, honesty, and responsibility, helping children develop good character alongside their academic learning. These values extend beyond the classroom and prayer hall, influencing how young people interact at home, in school, and within the wider community. By nurturing qualities such as kindness, patience, humility, and consideration for others, the mosque contributes to shaping a generation that is confident, respectful, and socially responsible. The positive behaviour modelled by students often encourages their peers and families to adopt similar values, creating a ripple effect that strengthens community cohesion. This focus on moral development helps build a safer, more compassionate local environment, reflecting the true spirit of Islam and enhancing the reputation of the Muslim community as a whole.
Conclusion
Masjid Al Salam continues to serve as a cornerstone of faith, learning, and unity for the local community. Through the combined efforts of the Trustees, Imam, teachers, volunteers, and congregation, the mosque remains a safe, welcoming, and spiritually enriching environment for all who enter its doors.
The ongoing commitment to maintaining high standards in facilities, education, worship, and community engagement reflects the shared dedication to upholding Islamic values and supporting the needs of worshippers of all ages. As the mosque grows and evolves, the focus remains firmly on strengthening the spiritual wellbeing of the community, fostering mutual respect, and ensuring that Masjid AlSalam remains a place of tranquillity, guidance, and collective progress.
Page 4
Al-Salam Trust The trustees present their annual report for the period ended 31st May 2025
Statement of trustees' responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP; where applicable
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees declare that they have approved the above report. Signed on behalf of the trustees
Date: 15/02/2026
Page 5
Independent examiners report to the trustees of Al-Salam Trust for the period ended 31st May 2025
I report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 7 to 8.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
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 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 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.
Mr Heera Singh FMAAT Date: 20/02/2026 HSL Accountancy Solutions Ltd Enterprise House 4-6 Thorne Road Doncaster DN1 2HS
Page 6
Al-Salam Trust Receipts and Payments Account for the period ended 31st May 2025
| Receipts Donations Total receipts Payments Building development Bank charges Insurances Printing and stationery Professional fees Utilities Total payments Net payments/receipts Balance brought forward at 1st June 2024 Balance carried forward at 31st May 2025 |
General Restricted Total Total Fund Fund 31/05/2025 31/05/2024 £ £ £ £ 8,405 8,405 9,392 |
|---|---|
| 8,405 0 8,405 9,392 |
|
| 0 0 0 0 71 0 71 86 876 0 876 888 67 0 67 79 150 0 150 175 5,735 0 5,735 6,545 |
|
| 6,899 0 6,899 7,773 |
|
| 1,506 0 1,506 1,620 16,962 0 16,962 15,342 |
|
| 18,468 0 18,468 16,962 |
Page 7
Al-Salam Trust Statement of Assets and Liabilities for the period ended 31st May 2025
| General Restricted | General Restricted | Total | Total | |
|---|---|---|---|---|
| Fund | Fund 31/05/2025 31/05/2024 | Fund 31/05/2025 31/05/2024 | Fund 31/05/2025 31/05/2024 | |
| Monetary assets | £ | £ | £ | £ |
| Cash at the bank | 18,468 | 0 | 18,468 | 16,962 |
| Fixed assets for charity use | ||||
| Freehold property | 350,000 | 350,000 | 350,000 | |
| (Inc fixtures and fittings) | ||||
| Creditors | ||||
| Accountancy fees | 150 | 0 | 150 | 150 |
| 150 | 0 | 150 | 150 |
The financial statements on pages 5 and 6 were approved by the Trustees and signed on their behalf by:
Date: 15/02/2026
Page 8
Al-Salam Trust Notes to the financial statements for the period ended 31st May 2025
1 Accounting policies
1.1 Basis of preparation
These financial statements have been prepared under the historical cost basis and in accordance with the Charities Act 2011 and related Regulations.
As the charity's level of income is below £250,000 the management Trustees have opted for the accounts to be prepared in a receipts and payment basis. This is in accordance with the Charity Commission guidelines for small charities and is seen as more appropriate for this project.
1.2 Fund Accounting
Incoming resources that may be applied for the charities general purposes are treated as unrestricted incoming resources and are credited to the unrestricted fund.
Where a donation or grant is required to be used for a specific purpose, the amount concerned is treated as restricted income and is credited to the appropriate restricted fund.
2 Tangible fixed assets
The freehold building is stated at the insured valuation of the building including its fixtures and fittings. No depreciation has been applied as the trustees consider that this is a fair reflection of the value of the building.
3 Trustees remuneration, benefits and expenses
There were no trustees' remuneration in the period of these accounts.
4 Loans
There were no loans to the Charity in the period of these accounts.
Page 9