Your Company Name and/or Letter Head
BUSINESS ADVISORS • CHARTERED ACCOUNTANTS • REGISTERED AUDITORS
07 September 2026
53-53A DANEHOUSE ROAD BURNLEY BB12 1AF DANEHOUSE ISLAMIC EDUCATION CENTRE
Dear ,
Accounts for Period ended 31/12/2025
Please find attached final accounts for DANEHOUSE ISLAMIC EDUCATION CENTRE for the period ended 31/12/2025 [including filleted/abbreviated accounts if appropriate].
Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
GULFRAZ AHMED
YOUR ADDRESS CAN GO HERE OR WHATEVER YOU MAY WANT IN THE FOOTER TELEPHONE: 01932 840572 FAX: 01932 855584 E-mail: support@btcsoftware.co.uk
DANEHOUSE ISLAMIC EDUCATION CENTRE
Charity No. 1160543
Trustee's Report and Unaudited Accounts
31 December 2025
DANEHOUSE ISLAMIC EDUCATION CENTRE Contents
Independent Examiner's Report
Pages -
Page 1
DANEHOUSE ISLAMIC EDUCATION CENTRE
Trustees Annual Report
DANEHOUSE ISLAMIC EDUCATION CENTRE
The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 December 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1160543
Trustee
The following trustee served during the year:
S. Miah
Accountants
Ahmed Alam Accountants 63 JOHNSTON STREET
BLACKBURN BB2 1HD
The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed
S. Miah
Trustee
31 December 2025
Page 2
DANEHOUSE ISLAMIC EDUCATION CENTRE Independent Examiners Report
Independent Examiner's Report to the trustee of DANEHOUSE ISLAMIC EDUCATION CENTRE
I report to the trustees on my examination of the financial statements of DANEHOUSE ISLAMIC EDUCATION CENTRE for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements 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 examiner's statement
I have completed my examination. I can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Ahmed Alam Accountants 63 JOHNSTON STREET BLACKBURN
BB2 1HD 31 December 2025
Page 3
DANEHOUSE ISLAMIC EDUCATION CENTRE Statement of Financial Activities
for the year ended 31 December 2025
| Notes Income and endowments from: Donations and legacies 3 Total Expenditure on: Other 4 Total Net gains on investments Net income 5 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| 86,012 | 86,012 | 63,543 | ||
| 86,012 | 86,012 | 63,543 | ||
| 26,422 | 26,422 | 21,854 | ||
| 26,422 | 26,422 | 21,854 | ||
| - | - | - | ||
| 59,590 | 59,590 | 41,689 | ||
| - | - | - | ||
| 59,590 | 59,590 | 41,689 | ||
| 59,590 | 59,590 | 41,689 | ||
| 158,121 | 158,121 | 116,432 | ||
| 217,711 | 217,711 | 158,121 | ||
Page 4
DANEHOUSE ISLAMIC EDUCATION CENTRE Balance Sheet
at 31 December 2025
| Charity No. 1160543 Fixed assets Tangible assets 7 Investments 8 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 9 Net current assets Total assets less current liabilities Creditors:Amounts falling due after more than one year 10 Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds Reserves 11 Total funds Approved by the trustees on 31 December 2025 And signed on their behalf by: |
2025 £ 279,095 15,700 294,795 62,761 62,761 (900) 61,861 356,656 (138,946) 217,711 217,711 217,711 217,711 217,711 |
2024 £ 232,489 15,700 |
|---|---|---|
| 248,189 49,477 |
||
| 49,477 (599) |
||
| 48,878 297,067 (138,946) |
||
| 158,121 | ||
| 158,121 | ||
| 158,121 | ||
| 158,121 | ||
| 158,121 | ||
S. Miah Trustee 31 December 2025
Page 5
DANEHOUSE ISLAMIC EDUCATION CENTRE Notes to the Accounts
for the year ended 31 December 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 6
DANEHOUSE ISLAMIC EDUCATION CENTRE Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 7
DANEHOUSE ISLAMIC EDUCATION CENTRE Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 8
DANEHOUSE ISLAMIC EDUCATION CENTRE
Notes to the Accounts
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies 4 Other expenditure Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs |
Unrestricted £ 1 85,691 320 86,012 Unrestricted £ 18,094 4,123 3,157 1,048 26,422 |
Unrestricted funds 2024 £ 63,543 63,543 21,854 21,854 41,689 41,689 41,689 116,432 158,121 Total 2025 £ 1 85,691 320 86,012 Total 2025 £ 18,094 4,123 3,157 1,048 26,422 |
Total funds 2024 £ 63,543 |
|---|---|---|---|
| 63,543 21,854 |
|||
| 21,854 | |||
| 41,689 | |||
| 41,689 | |||
| 41,689 116,432 |
|||
| 158,121 | |||
| Total 2024 £ - 63,289 254 |
|||
| 63,543 | |||
| Total 2024 £ 16,690 4,851 13 300 |
|||
| 21,854 |
Page 9
DANEHOUSE ISLAMIC EDUCATION CENTRE Notes to the Accounts
| 5 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 6 Staff costs No employee received emoluments in excess of £60,000. 7 Tangible fixed assets Cost or revaluation At 1 January 2025 Additions At 31 December 2025 Depreciation and impairment At 1 January 2025 Depreciation charge for the year At 31 December 2025 Net book values At 31 December 2025 At 31 December 2024 8 Investments Cost or revaluation At 1 January 2025 At 31 December 2025 Net book values At 31 December 2025 At 31 December 2024 9 Creditors: amounts falling due within one year Accruals 10 Creditors: amounts falling due after more than one year Other loans |
2025 £ 4,123 £ 205,000 50,729 255,729 - - - 255,729 205,000 2025 £ |
£ 38,166 - 38,166 10,677 4,123 14,800 23,366 27,489 Other investments - Listed £ 15,700 15,700 15,700 15,700 |
2024 £ 4,851 £ 243,166 50,729 |
|---|---|---|---|
| 293,895 | |||
| 10,677 4,123 |
|||
| 14,800 | |||
| 279,095 | |||
| 232,489 | |||
| Total £ 15,700 |
|||
| 15,700 | |||
| 15,700 | |||
| 15,700 | |||
| 2024 £ |
|||
| 900 | 599 | ||
| 900 2025 £ 138,946 138,946 |
599 | ||
| 2024 £ 138,946 |
|||
| 138,946 |
Page 10
DANEHOUSE ISLAMIC EDUCATION CENTRE Notes to the Accounts
11 Movement in funds
| Restricted funds: Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Fixed assets |
At 1 January 2025 158,121 158,121 |
Incoming resources (including other gains/losses ) £ 86,012 86,012 Unrestricted funds £ 23,366 |
Resources expended £ (26,422) (26,422) Restricted funds £ 255,729 |
At 31 December 2025 £ 217,711 |
|---|---|---|---|---|
| 217,711 | ||||
| Total £ 279,095 |
||||
| Investments | 15,700 | - | 15,700 | |
| Net current assets Creditors due in more than one year and provisions 13 Reconciliation of net debt Cash and cash equivalents |
61,861 - 100,927 At 1 January 2025 £ |
- (138,946) 116,783 Cash flows £ |
61,861 (138,946) |
|
| 217,710 | ||||
| At 31 December 2025 £ |
||||
| 49,477 | 13,284 | 62,761 | ||
| 49,477 (138,946) |
13,284 | 62,761 (138,946) |
||
| Borrowings | - | |||
| Net debt | (138,946) (89,469) |
- 13,284 |
(138,946) | |
| (76,185) | ||||
Page 11
DANEHOUSE ISLAMIC EDUCATION CENTRE Statement of Cash flows
for the year ended 31 December 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Increase in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Net cash used in investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ 59,590 4,123 301 64,014 (50,729) (50,729) - 13,285 49,477 62,762 |
2024 £ 41,689 4,851 301 |
|---|---|---|
| 46,841 (10,000) |
||
| (10,000) | ||
| - | ||
| 36,841 | ||
| 12,637 | ||
| 49,478 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 62,761 | 49,477 |
| 62,761 | 49,477 |
Page 12
DANEHOUSE ISLAMIC EDUCATION CENTRE Detailed Statement of Financial Activities
for the year ended 31 December 2025
| Income and endowments from: Donations and legacies Total income and endowments Expenditure on: Premises costs Rates Light, heat and power Premises insurances Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Bank charges Equipment leasing and hire charges Stationery and printing Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds |
Unrestricted funds 2025 £ 1 85,691 320 86,012 86,012 4,553 12,632 775 134 18,094 4,123 - 778 2,379 7,280 300 748 1,048 26,422 26,422 - 59,590 59,590 - 59,590 |
Total funds 2025 £ 1 85,691 320 86,012 86,012 4,553 12,632 775 134 18,094 4,123 - 778 2,379 7,280 300 748 1,048 26,422 26,422 - 59,590 59,590 - 59,590 |
Total funds 2024 £ - 63,289 254 |
|---|---|---|---|
| 63,543 | |||
| 63,543 3,383 11,759 1,548 - |
|||
| 16,690 | |||
| 4,851 13 - - |
|||
| 4,864 | |||
| 300 - |
|||
| 300 | |||
| 21,854 | |||
| 21,854 - |
|||
| 41,689 | |||
| 41,689 - |
|||
| 41,689 |
Page 13
DANEHOUSE ISLAMIC EDUCATION CENTRE Detailed Statement of Financial Activities
| Reconciliation of funds: Total funds brought forward Total funds carried forward |
158,121 217,711 |
158,121 217,711 |
116,432 |
|---|---|---|---|
| 158,121 |
Page 14