## The Association of Islamic Charitable Projects CIO
A Beacon of Light in a Time of Prevailing Darkness The Resounding Voice of Moderation
## **Annual Report and Financial Statements**
**For the 12 Months Ended 31 March 2025**
**Association Of Islamic Charitable Projects Registered Charity Number: 1162874**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and administrative information|3|
|Trustees' annual report|4|
|Independent examiner’s report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the financial statements|10|
2
## **TRUSTEES & OFFICERS**
Dr Ashraf Malhas Hadi Fayed Shahid Rauf Bilal El-Fares
## **Chairperson**
Dr Ashraf Malhas
## **REGISTERED CHARITY NO:**
1162874
## **CORRESPONDENCE ADDRESS**
42 Yardley Green Rd Bordesley Green Birmingham B9 5QF
AICP Centre 26 Wadsworth Road Francis Street Perivale Halifax Middlesex HX1 5JY UB6 7JZ
## **BANKS**
HSBC plc Natwest plc Granby Street 315 Station Road Leicester Harrow, Middlesex LE1 6EP HA0 3LF
3
## **ANNUAL REPORT**
## **Objectives**
1. To advance the education of the public in the Islamic religion and culture and the Arabic language.
2. To advance the religion of Islam.
3. To relieve Muslims who are in conditions of poverty, sickness, distress or suffering from disability.
4. To take care of the neglected young and the elderly
## **Public benefit**
Our objectives are set to reflect our faith and community aims. Each year the trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have complied with their duties as detailed in the Charities Act 2011 section 17(5) by reviewing the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.
Our aims remain to educate the Muslim and non-Muslim public in the religion of Islam and the culture and morals of the Muslims according to traditional Sunni teachings. To establish educational programmes that protect our communities from religious extremism and radicalisation and carry out activities to help make our areas we work in peaceful, vibrant and harmonious communities.
## **Charity Structure and Legal Status**
The AICP CIO was registered with the Charity Commission on 28 July 2015 as Charitable Incorporated Organisation (Foundation). The AICP’s objectives and powers are set out in its Constitution.
Regional heads are in charge of activities in furtherance of the charity’s objectives. All expenditure and activities must be agreed with the Chairman and, if required, approved within committee meetings.
## **Charitable Activities**
AICP is part of a global movement working towards a just and harmonious society. We have two principal aims: first to educate people of all backgrounds about Islamic culture and morals, and second to warn against violent extremists who contradict these teachings. In our activities throughout the UK, we work towards establishing a Muslim community that contributes to the betterment of society. Our organisation has a long history of fostering good relations with our non-Muslim neighbours and we continue to work towards the goal of a peaceful and productive society.
The members of the AICP are diverse in their backgrounds and we embrace a wide range of nationalities and cultures. We have well-established programmes aimed at educating new Muslims in the practice of their faith. We have established weekend schools where we educate children and adults about Islamic culture and history in order to dispel misconceptions that have been encouraged by misguided groups.
From the beginning, our organisation has been deeply conscious of the problems that are faced by the Muslim community. We have monitored with alarm the rise of deviant groups that have misguided a minority of community-members and encouraged them to become involved in a range of anti-social behaviours. We have a long history of educating people of all backgrounds in the evils of such groups.
AICP UK believes that the key to dealing with this crisis is empowerment through learning. Students leave our classes equipped with the tools that they need to protect themselves and their families from the contagion of deviant propaganda. The religious knowledge that we impart is derived from the soundest scriptural sources.
4
## **Achievement & Performance**
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who have used our community centres and educational facilities as well as the wider community in the cities we operate in.
- Spring and autumn recreational and educational camps.
- Annual UK talks during special religious occasions such as Ramadan.
- Permanent teacher education facility.
- Weekly Friday prayer congregations and meetings in towns and cities throughout the UK.
- Seminars to improve knowledge base for teachers/volunteers.
- Educational and recreational activities for children during school holidays.
- Weekly religious education seminars and lessons for the public in the different cities we have a presence.
- Organising festivals and events for different religious celebrations such as the Islamic new year, ^Eed festivals and commemorating the birth of the prophet MuHammad.
- We have combined resources and included The Northern Lights Preschool as one of our main Educational projects in Yorkshire.
- We give food out usually at the celebration events around RamaDaan and ^Eed etc as per the Muslim traditions.
- We are increasing also in all branches more youth and sport activities to encourage younger generation to get involved more in physical activities and living Healthy lifestyles, mentally, spiritually and physically.
## **Membership**
The men and women of the AICP are diverse in their backgrounds and vary widely in their national origins, ethnicity and age. Our organisation attracts people from virtually every walk of life.
## **Financial review**
## _Going concern_
The accounts have been prepared on a going concern basis, the charity has sufficient liquid funds to meet its liabilities as they fall due and expenditure is not authorised unless sufficient funds are in place.
Principle funding sources are from regular member donations, standing orders, funding for the preschool as well as parent contributions for after school education programmes and rental income.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Overall, the trustees are happy with the financial health and operations of the charity. There are stable streams of income from different activities nationally. Things are stable and we are trying to strengthen existing educational centres and programmes as well as trying to grow in different areas of our work, especially in secular education. In 2021/22, we had Cafes at two of our centres, to attract new people to our centres and activities. However, these were majorly impacted during the covid-19 pandemic and we had to close these down thereafter
Current year gains as per the statement of financial activities will be ploughed back into the charity’s day-to-day running of activities.
5
## **Total Funds**
The total funds of the charity have increased by £178k from £1.97m to £2.14. Reserves not represented by the charity's properties and previous years’ surpluses, are retained mainly in bank accounts. The policy on unrestricted reserves is that these will be accumulated to allow the charity to operate and meet its objectives and a day to day basis. Also will be used to renovate some of our community centres and try to expand operations in London further.
## **Future Developments**
Looking to the future, AICP UK aims to fulfil the following objectives:
- Use the internet and multimedia technology to advance the cause of religious moderation and tackle issues of violent extremism and radicalisation within UK communities.
- Plan further group Umrah & Hajj (pilgrimage) trips.
- Establish a reference library which will include a collection of classical manuscripts in microfilm and print form; this will be made available to Muslim and non-Muslim scholars and students around the UK.
- Establish after-school educational and recreational programmes throughout the UK.
6
## **Independent Examiner’s Report on the Accounts of the Association of Islamic Charitable Projects**
## **Respective responsibilities of trustees and independent examiner.**
The charity trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required this year (under section 43(2) of the Charities Act 1993 (The Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under section 43(3)(a) of the Act);
- Follow the procedures laid in the general directions given by the Charity Commissioners (under section 43)7)(b) of the Act; and
- State whether particular matters have come to my attention.
## **Basis of Independent examiner’s statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the accounts. Independent examiners 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 41 of the 1993 Act. and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 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.
Signed: Date: 30/01/2026
Name: Mr Mudassar Mahmood
Chartered Certified Accountant
Address:
10 Percy Street, HD2 2RX, Huddersfield
7
**STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2025**
|**INCOMING RESOURCES**
Notes
Restricted Funds
**Income and Endowments from:**
Donations and legacies
2
Charitable & Educational Programmes
Other Grants Income
**Income from Charitable activities:**
CMBC Early Education Funding
(TNL Preschool) & Private/OSH fees
235,655
CMBC DCATCH Funding
(TNL Preschool)
**Income from other trading activities**
3
**Residential rental Income**
4
**Investment Income**
4
**TOTAL INCOMING RESOURCES**
**235,655**
**EXPENDITURE ON**
Raising Funds
**Charitable Activiites**
General charitable activity
5
**TOTAL RESOURCES EXPENDED**
**SURPLUS/(DEFICIT)**
**Net Movement in funds**
**Reconciliation of funds**
Total Funds brought forward
**Total Funds carried forward**|
Unrestricted
Funds
536,339
159,891
-
-
2,490
82,210
89,058|Total
536,339
159,891
-
235,655
-
2,490
82,210
89,058|
|---|---|---|
||**869,989**|**1,105,644**|
||-
927,316
927,316|-
-
927,316|
|||**927,316**|
||||
|||**178,328**|
||||
|||**178,328**|
|||**1,970,147**|
|||**2,148,475**|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
8
## **BALANCE SHEET AS AT 31 MARCH 2025**
|**Notes**
**Fixed Assets**
Tangible Assets
6
**Current Assets**
Debtors & Prepayments
Cash at bank & in hand
7
**TOTAL ASSETS**
**Creditors - Amounts falling due within one year**
Creditors / Accruals
**Creditors - Amounts falling due after more than one year**
Private Loans for Property
8
Bank Mortgages
9
**Net Assets**
**The Funds of the charity**
**Accumulated Funds:**
Total Funds Brought Forward
Current Year Earnings
**TOTAL CHARITY FUNDS**|**2024/25**
**2023/24**
£
£
2,410,256
2,408,549
-
646,837
508,538|
|---|---|
||**646,837**
**508,538**|
||3,057,093
2,917,086
-
-
102,190
102,190
806,428
844,750|
||**2,148,475**
**1,970,147**|
||1,970,147
1,939,763
178,328
30,384|
||**2,148,475**
**1,970,147**|
These financial statements were approved by the Trustees on the 29[th] of January 2026.
Signed on behalf of the trustees
Signed: Print Name: Signed: Print Name:
MR SHAHID RAUF
DR ASHRAF MALHAS
9
**Notes to the financial statements for the year ended 31 March 2025**
## **1. Accounting Policies**
## **Basis of preparation of financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Fund Accounting**
The bank and cash balances comprise of unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Unrestricted funds related to specific grant funding related to The Northern Lights Pre-school.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably
## **Bank receipts (Interest receivable)**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon notification of the interest paid or payable by the bank
## **Tangible fixed assets and depreciation**
Depreciation is provided for using rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Freehold property – 2% straight-line method Fixtures & Fittings – 25% straight-line method Equipment – 25% straight-line method
## **Taxation**
The charity is exempt from tax on its charitable activities.
10
|**NOTES:**
2
**Donations and Legacies**
Donations from Members
General Donations & Collections
3
**Income from other trading activities**
General Sales
4
**Investment Income**
Rental Income: Residential
Rental Income: Commercial
Bank receipts
5
**Direct Costs of Charitable Activities**
Administration & Management & Legal costs
Specific Events and Programmes
Books
Consumables
Food and Drink
Fixtures and fittings
Building works, Renovations and maintenance
Printing, postage & stationary
Recreation, arts & crafts
Rent, Hall & Room Hire
Sundry
Travel
Teaching Resources
Mortgage Interest Paid
Utilities (Gas, Elec, Water, Phone, Waste)
Payroll inc PAYE and NI
Consultancy works
Rates & C/Tax
Bank Charges
Depreciation
**TOTAL RESOURCES EXPENDED**|**2024/25**
**£**
471,398
64,941
-|
|---|---|
||536,339|
||**£**
2,490|
||2,490|
||**£**
82,210
80,500
8,558|
||171,269|
||**£**
8,122
205,257
4,200
3,767
4,196
11,022
28,901
4,841
716
27,306
-
25,687
3,954
63,892
72,600
381,510
7,060
15,219
204
58,861|
||927,316|
11
## **6. Tangible Fixed Assets**
|**Cost**
At 1 April 2024
Additions
Disposals
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge For year
At 31 March 2025
**Net Book value**
At 31 March 2024
At 31 March 2025|**Land &**
**Buldings**
£
2,658,241
60,568
2,718,809
**263,148**
54,376
**317,524**
2,395,093
**2,401,285**|**Plant,**
**Machinery,**
**Equipment**
**including**
**vehicles**
£
52,981
-
52,981
**39,525**
4,485
**44,010**
13,456
**8,971**|**Fixtures &**
**Fittings**
**Total**
£
£
83,504
**2,794,726**
**60,568**
**-**
83,504
**2,855,295**
**83,504**
**386,177**
-
**58,861**
**83,504**
**445,039**
0
-
2,408,549
**0**
**-**
**2,410,256**|
|---|---|---|---|
## **7. Cash at Bank & In Hand**
**----- Start of picture text -----**
2024/25 2023/24
Cash In hand 2,838 2,061
Bank Balances 643,999 506,477
Total 646,837 508,538
**----- End of picture text -----**
Current year bank balance includes £182k relating to funds held by and to be used for The Northern Lights, Halifax.
## **8. Private Loans**
£102,190 represent Interest Free Loans taken from members in order to purchase new education and community centres in Halifax & London.
## **9. Mortgages**
Mortgages relate to the outstanding amounts for the purchase of the AICP buildings located at: VGC House centre, Perivale, London (purchased in January 2013) 84 Gayton Road, Harrow, Greater London (purchased in June 2019).
## **10. Surplus**
Current Year surpluses are unrestricted funds for the usage towards the running of the charity and the pre-school. We have combined resources and included The Northern Lights Preschool within our accounts.
## **11. Trustees’ Remuneration and benefits**
No Trustees are Paid by the charity
12
## **12. Related Party Disclosures**
Mr Mohammad Fayed (connected person to trustee Mr Hadi Fayed) – had an employment contract as a branch lead and teacher.
## **13. Staff costs and the costs of key management personnel**
The average monthly number of employees during the year was as follows:
||**2024/25**|**2023/24**|
|---|---|---|
|Charitable Staff|48|46|
No employees received emoluments in excess of £60,000
13