2025-03-31-accounts - Sopwell Community Trust

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Sopwell Community Trust (SCT)

Registered Charity Number: 1156299

Financial March 31 Statements for the 2025 year ended

Sopwell Community Trust (SCT)

Registered Charity Number: 1156299

Report of the Trustees for the year ended 31 March 2025

The trustees present their annual report and unaudited financial statements for the year ended 31 March 2025 and confirm they comply with Charities Act 2011, as amended by Charities Act 2022, the trust deed and the Charities SORP 2019.

Reference and Administrative Information

Charity Name Sopwell Community Trust Charity Registration Number 1156299 Principal Office Sopwell Community Trust 4-6 Abbots Avenue St Albans Hertfordshire AL1 2HX

Principal Administrators

Nazir Uddin (Chair) 30 January 2014

Trustees

Mr Nazir Uddin Mr Gazi Faruq Mohammed Ali 7 Laurel Close 35 Gorham Drive Luton, Bedfordshire, LU4 9FB St Albans, Hertfordshire, AL1 2HU

Mr Mizan Ahmed Choudhury 49 Doggetts way St Albans, Hertfordshire, AL1 2NF

Accountants RCi Chartered Accountants and Business Advisors 59 Union Street Dunstable LU6 1EX Bankers Metro Bank 77 St Peter's Street St Albans Hertfordshire AL1 3ED

Sopwell Community Trust (SCT)

Structure, governance and management

Governing document

Sopwell Community Trust is constituted as a charitable trust registered with Charity Commission on 20th March 2014 under charity registration number 1156299.

Organizational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or any other financial benefits.

The trustees must hold at least two ordinary meetings each year. One such meeting in each year must involve the physical presence of those trustees who attend the meeting. Other meetings may take such form, including videoconferencing, as the trustees decide provided that the form chosen enables the trustees both to see and to hear each other.

The trustees are responsible for all decisions taken in relation to effective operation of trust. To assist in the smooth running of the charity the trustees have set up sub-committees that help them oversee certain aspects of the organization’s work.

Appointment of trustees

In accordance of the trust deed there must be at least 3 trustees. The first trustees shall hold office for an indefinite period and all other trustee must be appointed for a term of 3 years by a resolution of the trustees passed at a special meeting called under clause 15 of the trust deed.

Objectives

The objects of the charity (‘the objects’) are:

i. To advance the Islamic faith in Sopwell and surrounding areas for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals and producing and/or distributing literature on Islam to enlighten others about the Islamic religion.
ii. To advance education of the public on the subject of Islamic studies and provide facilities in the interests of social welfare and leisure-time occupation, with the object of improving the conditions of life for the said inhabitants.
iii. To relieve poverty, sickness and distress individuals anywhere in the world by the provision of grants and funding. Items and services to individuals in need and/or charities, or other organizations working to prevent or relieve poverty."

[Nothing in this deed shall authorize an application of the property of the charity for purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and/or section 2 of the Charities Act (Northern Ireland) 2008.

Sopwell Community Trust (SCT)

Activities and achievements

How our activities deliver public benefit?

A wide range of activities are carried out in pursuance of its charitable aims. The trustees consider that these activities, summarized below, provide benefit to advanced Islamic faith in Sopwell and surrounding areas.

Religious activities

Provides facilities for prayers, worship and other activities associated with the Muslim faith. During the year under review we offer a range of religious services and activities.

Prayers: The Mosque operated under the trust is open for prayers five times a day and is well attended throughout the week.

Festivals: The organization celebrates all the major events of the Islamic faith, including Ramadan, Eid-ul Adha and Eid-ul Fitr and the birth of Prophet Muhammed (Peace be upon him).

Other key activities of the Centre include producing and/or distributing literature on Islam, Funeral services, Nikah, Quran classes, administration and advice on Zakat, programmed on the Quran, and Islamic awareness.

Community activity

Provide facilities in the interests of social welfare and leisure-time occupation, with the object of improving the conditions of life. Extend grants and funding to the distress individuals to relieve poverty. Sports and leisure activities for youth groups and food bank support activities etc.

Principal funding sources

The principal sources of funds for the trust are collections and donations from the membership and the general public.

Plans for the future period

The charity has acquired a premises to extend its current facilities and services to its membership and the community.

Statement of Trustees’ responsibilities

Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).

The applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources of charity for that period. In preparing the 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;
make judgments and estimates that are responsible and prudent;

Sopwell Community Trust (SCT)

state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in financial statements;
Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will not continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial statements comply with the Charities Act 1993, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking responsible steps for the prevention and detection of fraud and other irregularities.

The trustees for the purpose of charity law who served during the year and up to the date of this report are set out on page 1.

Approved by the trustees and signed on its behalf by:

Nazir Uddin

Chair

Date: January 19, 2026

Sopwell Community Trust (SCT)

Statement of Financial Activities

For the period 1 April 2024 to 31 March 2025

----- Start of picture text -----
Unrestricted Restricted
Particulars Note Total (£)
Funds (£) Funds (£)
Incoming resources
Incoming resources from generated funds:
Other income 19,525 19,525
Donation received 136,088 - 136,088
Gift Aid claim 26,862 26,862
Sub total 182,475 - 182,475
Investment income - - -
Activities for generating funds - - -
Income resources from charitable activities - - -
Total incoming resources 182,475 - 182,475
Resources expended
Cost of generating funds: - - -
Charitable activities 59,579 59,579
Governance costs: - - -
Total resources expended 59,579 - 59,579
Net movement in funds 122,896 - 122,896
Reconciliation of funds:
Total funds brought forward 388,252 - 388,252
Total funds carried forward 511,148 - 511,148
----- End of picture text -----

Sopwell Community Trust (SCT)

Balance Sheet as at 31 March 2025

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Particulars Note Amount (£) Amount (£)
Fixed assets
Tangible assets 6 879,893
Current assets:
Debtor less than a year 236
Cash at bank and in hand 4,182
Total Current assets 4,418
Current liabilities
Creditors falling due within one year 1,650
Net current assets 2,768
Non Current Liabilities
Creditors falling due after one year 8 (491,540)
Net assets 391,121
The funds of the charity:
Unrestricted funds 10 511,148
General funds
Total unrestricted funds 511,148
Restricted income funds
Total charity funds: 511,148
----- End of picture text -----

The notes at pages 8 to 12 form part of these accounts

Approved by the trustees on date and signed on their behalf by:

Nazir Uddin

Chair

Date: January 19, 2026

Sopwell Community Trust (SCT)

Notes to financial statements

Accounting policies
(a) Basis of preparation

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2019) issued in 2019 and applicable UK Accounting Standards and the Charities Act 2011.

(b) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at any time and under the terms for public collection of Zakat in accordance with the teachings of Islam.

(c) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of donations at Friday prayers and grants and is included in the full statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Incoming resources from grants, where there are performances or services deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided is in the nature of professional services where a fee would otherwise be charged, in which the donated service is valued at their chargeable rate. Investment income is included when receivable.

Incoming resources from charitable trading activity is accounted for when earned.

(d) Resources expanded

Liabilities are recognized as resources expended as soon as there is a legal or constructive obligation committing charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

(f) Allocation of overhead and support costs Supports costs include administrative costs for charitable activities.

Sopwell Community Trust (SCT)

(g) Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

(h) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost, and it is not depreciated.

Asset category	Annual rate
Freehold land and buildings	nil
Fixture and Fittings	18%

Related party transactions and trustees’ remuneration Trustees received no emoluments (2025: £nil)

3. Incoming resources from voluntary income

----- Start of picture text -----
Unrestricted Restricted
Particulars Total (£)
funds (£) funds (£)
Other income 19,525 - 19,525
Donation received 136,088 - 136,088
Gift Aid claim 26,862 - 26,862
- - -
- - -
- - -
-
Total 182,475 - 182,475
----- End of picture text -----

Sopwell Community Trust (SCT)

4. Charitable activities support costs

5. Corporation tax

The charity is exempt from corporation tax on its income and chargeable gains to the extent that these are applied to its charitable purposes, in accordance with section 478 of the Corporation Tax Act 2010. No tax charges have arisen for the charity in the period.

Sopwell Community Trust (SCT)

6. Fixed Assets: tangible assets

----- Start of picture text -----
Freehold Fixture and
Particulars Total (£)
property (£) Fittings
Cost/value
At 1 April 2024 876,160 4,163 880,323
- -
Additions
Disposals
At 31 March 2025 876,160 4,163 880,323
Depreciation
At 1 April 2024 - 430 430
-
Charge for year 672 672
on Disposals
At 31 March 2025 - 1,102 1,102
Net Book Value
At 31 March 2025 876,160 3,061 879,221
----- End of picture text -----

7. Analysis of creditors falling due after one year

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Particulars Amount (£)
Qarz-e-Hasanah 370,840
Total 370,840
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Sopwell Community Trust (SCT)

8. Analysis of net assets between funds

----- Start of picture text -----
Unrestricted Restricted
Particulars Total (£)
funds (£) funds (£)
Fixed assets 879,221 - 879,221
Current assets 4,418 - 4,418
Current liabilities (1,650) (1,650)
Non Current liabilities (491,540) - (491,540)
Total 390,449 - 390,449
----- End of picture text -----

9. Analysis of charitable funds:

----- Start of picture text -----
Resources
Balance Incoming Fund c/fwd
Analysis of Fund movements expended
b/fwd (£) resources (£) (£)
(£)
Unrestricted funds:
Unrestricted general funds 388,252 182,475 (59,579) 511,148
----- End of picture text -----

Sopwell Community Trust (SCT)

Independent Examiner’s Report to trustees/members of Sopwell Community Trust (SCT)

We have examined the financial statements for the period 1 April 2024 to 31 March 2025 found on pages 6 to 12 which have been prepared on the basis of historic cost. The Trustees have confirmed that they do not hold any restricted funds and that all the funds are available to meet the charity’s objectives.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011) and that an independent examination is needed.

It is our responsibility to:

Examine the accounts;
Follow the procedures laid down in the General Directories given by the Charity Commission; and
State whether particular matters have come to our attention.

Basis of Independent Examiner’s Statement

Our 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In the course of our examination, no matter has come to our attention:

1) Which gives us reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept (in accordance with section 41 of the Act) and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act;
2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
3) To cause us to believe that the accounts do not accord with the records.

For emphasis

The Independent Examination carried out and reported on has been done TOTALLY FREE OF CHARGE.

Independent Examiner’s Name: Dr M S I Choudhury, PhD, FCA

Relevant professional qualification or body: ICAEW

Address: 59 Union Street, Dunstable, LU6 1EX

Date: January 19, 2026

Sopwell Community Trust (SCT)

Approval of Accounts

We hereby approve the attached accounts for the period ended 31 March 2025 and confirm that we have supplied all the information and explanations required for these accounts.