AHLUL ISTI AMAH TRUST-UK UNAUDITF.D FINANCIAL STATF.MF.NTS AND TRUSTF.F.S RF.PORT FOR THF. YF.AR F.NDF.D 31 MARCH 2025 RF.C.ISTF.RF.D CHARITY NUMBF.R 1163919 AAA Accounting Limited Chartered Certified Aecount#nts 36-38 Sl4lion Parade Barking. England IGII 8DR
AHLUL ISTI AMAH TRUST-UK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 P&ge Members of knards and professional advisors Trustees annual rert Independent examiners rert to the Irustees Statement of financial activilie5 Balance sheet Notes to the financial 5tstemenis 10
AHLUL ISTI AMAH TRUST-UK MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Registered charity name Ahlul Istiqamah Trusi-uk Charity number 116J919 Registered offJ¢e 108 North Str¢¢t Barking IGII 8LA Trustees M5 Muzn¢ Sul¢inian Mr Sabri Salim Ali Saleh al-Bahry (Chairl Mr5 Salha Mansuur Independenl examiners AAA A¢¢ouniing Limiied Chartered Certified Accounthnis 36-i8 Station Parade Barking. England IGII 8DR Banker$ BARCLA YS Bank Pl¢. Llo>,ds Bank plc.
AHLUL ISTI AMAH TRUST-UK TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The irustees have pleasure in presenting their report and the unaudited financial statements of the charit> for the year ended 31 March 20?5. REFERENCE AND ADMINISTRATIVE DETAILS Reference and administrative details are shown in the schedule of members of the board and professional advisers on page l of ihe financial siaiements. THE TRUSTEES The truslees who served during the period ivere as lollows: Ms Muzne Suleiman Mr Sabri Salim Ali Saleh al-Bahry Mrs Salha Mansour STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Ahlul 151iqamah Tru5t.Uk is a Chariiable Incorrated Orgjanishiion (CIO). wnsii(Uted under a trust deed dated 02 November 2015 and is a re¥islered charity Since 09 Ocl 2015. number 1163919. Method of appointment of Truslee5 #nd policies adopted for their induction Appointment of charitv trnstees Apart from the firsi Charity Inisiees. every irustee must k appointed fora iemi d¢i¢rniin¢d by the Twst¢¢s by a resolution passed at a properly convened meeiing of ihe charity trustees. Information for new charity tThstees The chariiy trustees will make available to each new chariry Iruslee. on or before his or her first appointm¢nt'. lal a copy of the current version of this constitution- and Ib) a copy of thc CIO'S latC5t Trustccs Annual Rctx)rt and slalemenl of accounts. Decision making Thc trutCC arc l¢gally r¢sponsibl¢ for lh¢ ov¢rall manag¢m¢nt and control of the c¢nI and do m¢cting5 regiilarl). The Finance and General PurKKises (building) memters generally meel regularl> to consider the tasks delegated io them in respeci of financial. building work or any specialist adviser reporl which are then COTllTnunicated to the other tru5tecs at the main board nieeting for their deliberatlOll5.
AHLUL ISTI AMAH TRUST-UK TRUSTEES ANNLIAL REPORT FOR THE YEAR ENDED 31 MARCH 202) continued Risk rei'iew The management committee has conducted a revieM' of the major risks. which the charity is exwsed to and systems have been established to mitigaie thos¢ risks. Significant cxtcrnal risks to funding have been reduced bj the del'eloptnent of a strategic plan. w'hich M'ill allow for deelOpltnl only M,hen ihe funds are in hand or have been guaranteed. Iniernal risks are minimised by the implementation of procedures for authorisation of all transaclions and projwts and to ensu consiSt¢nt quality of d¢liv¢ry for all op¢rational aspects. These pn)cedures are periodicdlly reviewed io ensure ihai they still med the needs of ihe chariry. OBJECTIVES AND ACTIVITIES The aims and objects of the charity are= l. To advance the religion of Islam. by means of. bui noi exclusively. promoting the teachings and ienets of Islam, provision of facilitie5 for orShiP and provision of facilities for Islainic educarion. in accordance with the teachings of the Qurdn and sunnah of the Prophei Muhmad IPBUH) as expounded by the Ibadlii school ol'thougyh¢,' 2. To relieve financial hardship. distress and sufferingamong p)or people. widows. orphans. refugees, victims of naiural disasiers and other w)ple in need. by Ineans of. but not exclusivel>'. niaking grants or loans for providingy or paying for items. equipmenl. services and faciliiies, includingy ihe cstsblishii)ent of wateT wells and the pro ision ol. fiKxI. clothingT. and acconiniodation for the said persons. 3. To advanee education for the benefii of the Wr. ihe underprivileged and ihe general publi¢ by means of. bui nt)i exclusively. the provision or the assistance in ihe provision of scholarships, educational activities and faciliiies, such a5 schools, libraries and training? cenlers. These objectiv¢s will be a¢hieved by raisin¥ fund5 Ihroubh donations. ACTIVITIES The chariiy carries Out a wide variely of aclivilies in pursuance of its charilable aims. summarised below: W¢¢k¢nd Madrasah. Trainings and l.¢ctur¢s 5 dail) pra>'¢r5, Frida! pra>'¢rs. Eid Prayers and Tardweh prayer Iftar for commLinity every nibhi of Ramdhan Organizing Hall & Umrah Trip5 PUBLIC BENEFIT STATEMENT In setting out the objectii'es and planning the activiiies. the tSteeS have gilen careful consideration to compl)'ing wilh the duty in Section 4 of ihe Charities Ac( ?006 10 have regard to the public benefit guidance published by Ihe Charit>. Commission. ACHIF.VF.MF.NTS AND PF.RFORMANCE Ahlul Isiiqamah Triisi-uk is a registered Lhariiy b&sed in London ihai has been operdling since 2015. It has so far managed to provide the communitv wilh man), services such a5 leaures and seminars in addition to holding spiritual. educational and culturdl eN'ent5 marking imtxkrtant 151aniic occasions. Charity has pro&sre55ed from it5 humble be¥innin¥5 of only J people a5 SUPPOrters to having hundreds of supporters who attend the numerous regular events it holds eek1).. monthlv and annually. The primary aim of the Charity is lo promoie ihe religious and moral values ofislam based on glorious foundation laid down b}. the Holy Prophet Muhamniad (blessings and a¢e be upon him).
AHLUL ISTI AMAH TRUST-UK TRUSTEES ANNUAL REPORT continued FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW The income is generated from donations colleded from Muslim people and Muslim organisations, and other legal chariiable activities. the incoming resources and resources expended are detailed in the Siaiement of Financial Activiiies. The financial year commenced with ioral cash and bank balances of £ 13.125. rIng the vear di)nations of £ 157.160. other income of £ 3.018 and Qardh Hasan of £ 29.419 ere received. Resources eXpe]ed in the year tothlled £ 174,303. The cash & bank balance ai Y'ear end is £ ?8.419. PLANS FOR FUTURE PERIODS A key priorit}, for (he coming J'ear OUld be io renova ihe newl5' purchased building (masjid and comniunity centr¢) and pr¢parin&T lo move in. Various furKlrni5ing ¢ffons have b¢¢n made to focilitote this move. Tli¢r¢ will also be a lot of cotnrnunity ¢ngagemeTrl ¢ffort5 to b¢ plann¢d io furth¢r facilttÈt¢ cornmuTrit)' cohesion in tlie area. RESPONSIBILITIES OF THE TRUSTEES The charily's irusiees are resp)nsible for preparing the Trusiees Annual Rerrfjrt and (he fii)an¢ial s(aten)ents in accordance wilh appliLable law and Uniied Kingdom Accounting Siandards (United Kingdoin Generally Accepted AccountinbF Praaice). The law applicable io chariiies in Engiland and Wales requires ihe Irus(ees lo prepare financial staiemenis for each IinanLial year which &?ive a true and fair view of ihe siale of afTairs of the charitv and of the in¢oming r¢sour¢es and appli¢ation of resourtts ofthe ¢harity for that p¢riod. In preparing ih¢s¢ finan¢ial statements. the trustees are required to: S¢l¢¢t suitabl¢ a¢¢ouniing poli¢ies and then appl)" them ¢onsisi¢ntly: Observe the methods and principles in the Charities SORP. Make judbFements and eslimates thai are reasonable and prudent. State whether applicable accounting slandards have en followed. subject to any malerial departures disclosed and explained in ihe financial statements; PTcparc the financial slatemellts on ihe going concern basis unless il is inappropriate to pre5urne that the charit>. will continue in operation. The trustec5 are rcsponsible for keeping prop¢r accounting r¢cord5 that di5¢195¢ with redsonable acruracy at any time the financial wsition of the charity and enable them to ensure that the financial statements compl), with thc Charitics Act 199i and lh¢ Charit), (Accounts and Rcports) Rcgulation5 2008. Thc trustccs are a150 re5pon5ible for 5afegJuarding the a55ets of the charit)" and hence for takinbT reasonable Steps tor the prevention and detection of frnud and other irregularities.
AHLUL ISTI AMAH TRUST-UK TRUSTEES ANNUAL REPORT continued FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER B Ahmad FCCA of AAA Accounting Limited. Chartered Certified Accountsnts oners himself Cor re- appointment as independent examiner in accordance M'ith the Chariiies Aci 1993. as amended by Ihe Charities Act ?006. Signed on behalf of the irusiees 108 North Stree¢ Bark'ing IGII 8LA Mr Sabri Salim Ali Date.. 16.01.2026 Trustee
AHLUL ISTI AMAH TRUST-UK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AHLUL AMAH TRUST-LK FOR THE YEAR ENDED 31 MARCH 2025 I rewrt on the accounts of the charit). for the year ended 31 March 2025 set out on pages 8 10 10. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charity's trusttts are responsible for the preparation of ihe accounts. The charity's trustees collsiderthat an audii is noi required for ihis vedr Iiinder seciion 4J{?l of ihe Chariiies Aci 199J (Ihe 199J Act). as amended by section 28 of ihe Charities Act 20061 and ihal an independent exarninalion is needed. It is my responsibiliiy to.. examine the accounts {under 5¢Ction 4i(il la) of lh¢ 199) ACL as am¢ndcd)' io follow the procedures laid down in ihe General Direciions given by the Charity Commission (under S¢¢iion 4i17Mb) of the 199) Aci, as am¢nd¢d)- and to State whether particular matters have come to my aitention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examinalion was caled out in a¢¢ordan¢e wilh ihe General Directions Lyiven by the Charity Commission. An examinaiion includes a review of the a¢¢ounling records kepi by ihe ¢harily and a comparison of the accounls presented 1[h ihose records. li also includes consideration of an>, unusual items or disclosures in the accoun15. and seeking explanaiions froni vou as trusiees concerning> any such ma¢¢ers. -l-he pro¢edures undertaken do noi provide all th¢ eviden¢e that would b¢ required in an audi¢. and consequently I do nol express an audil opinion on whether ihe accounts present a'true and lair view,. INDEPEIYDENT EXAMINER'S STATEMENT In connection with my examinalion. no matler has ¢ome io my attention.. I I I which giles me reasonable cause to believe ihal in any material respect the trustees have not met the requirenienls to ensure thal: proper accounting records are kept (in accordance with section 41 of the Act); and accounts ar¢ pr¢par¢d H.hich agr¢c wilh th¢ accoulltillg r¢cords and coiiiply wilh the accounting requirements of the ALt', or 12) to which, in my opinion. att¢ntion should IK drawn in ord¢r to enable a prOr understanding of th¢ accounts to be reached.
AMINER.. RE HL Tl R THE YEAR EN 025 IIECOMMENDATIOKS th ADVISLS FOR FUTURE As per my ¢xwninalion ofthe o¢c(Auwn8 rtcLYd& I wiwld lik¢ dr•wythw io the followi lty.. . It 15 Tecommrndcd ihc djwity slmxtld software kn rnairtain rwtyds r¢lthtrd ¢xpu similarly reLY)rd5 were kcpl w> lo d•W. fw irK(¥ne. li i$ r¢¢ommetyJtsJ to avoid knlin8 in ¢lwiiy in case oflth ihttt shoutd b¢ r¢Yords ofpayments & rec¢ipts fur rLroncili4tions of trwk. FurH15 by Cash 4h¢)uld bL' iThtoth¢ blnk or rnwl rLxxiv¢ by B•Lk. T0.8 rn knve TQCLYds wiy ¢th exp# the yellr knd Lway eash expense B AhnMlkCCA AAA Ac¢(Awthin8 LiMid ChBrtLY¢d C¥rlified A¥wJTrtanis 38 St¢loD P•rAdt BaTklD& F.llgl•#d IGII bDR The o• p•ge¥ 10 forn ofthtye flu•dl Jl*tellK•ts
AHLii is ANL4H TRL'ST-LI. ( FOR THE YLIR E)I)ED 31 MARCH 2025 Restrkied L'•re5¢Tlcted 2024 c1.1tble dotjations Haji & iLttJrah Skuidry itt¢¢)the 157.160 3.000 18 157.160 3.000 18 65.725 3.150 Tot] lmeomt) 160.178 I60.J78 68.886 Dlr•et ekArltAbl• •xp•ndltllr• (_) Accoimtallcy fee Adi'eitisement Batjk char8es cria8t Cleaiii118 DeplEciali1 DoEJalioii Eqiiiplljeut expeld Eqiiipliieiil Hire 1.020 1.503 38 1.020 l.020 3.57 216 105 968 481 2.606 5.323 1.996 360 1.996 360 6.086 149 27$ 5.420 1.706 $88 13.430 19.673 71 6.170 9.399 6.086 152 278 3.4?0 1.706 588 13.430 19.673 71 6.570 9.399 S7S Hajj & iLn)rah expenses Hotel Accolljodation 33.899 897 570 12.940 14.897 54 6.000 3.484 1.292 936 985 3.732 3.364 1.138 42.205 Le1 & Profe$$ional fees Li8lLt & lieat Paypal Fee Rates Repair & M8ALltenaDce Sernices Sofrwwe St8ff Trainin8 & Welfare StatlOEiery Siibscriptions Telepliotie & fLx Wa8egJ & salaries 1.067 $3$ 3.410 2.788 1.463 55.305 1.067 535 3.410 2.788 1.463 Total expendittre 133.202 133202 138.044 et resOurces/EoI¢wre ?6.976 26.976 -69. 158 F9 brougb¢ fornAr Transfer Ito)l fron¢strict¢d fiMK15 Funds CAiTied forn"AThl 1.091.!06 1.091.506 1.064.530 I'he Ststement of Financial Activities includes all gains and losses in the year and therefore a stat¢m¢nt of tota] rOgnis¢d gain5 and loss¢s has not bc¢n pr¢par¢d. I.0.$30 1,064.530 1.133.688 All of the aEK)ve amounts relate lo continuing aclivities. The notes on pages 10 form part of these financial statements.
AHLUL is MAH TRLST.LI£ 4LLNCE SHEET AS AT YEAR ENT)ED 31 MARCH 2025 2025 2024 Fe Assets FA-PTopety. Plant & Equipment- Cosl- Bwd FA_Propety. Plat)l & Eoiiipmellt- Depn- Bwd FA-Propety. PlaRt & Eqilipmel- Depn- Clwe 4.246 2.802 360 4.246 2.321 481 1.084 1.444 FA_l.AnA k Riiildin84 -r.Th4t- h/fi 1.135.846 1.135.846 Dobtors OtIRr Debtors 4.100 4.100 4.100 4.100 Curre•t as$et$ Casli lli Bank 28.419 13.125 28.419 13.125 Crdltors on vAr Otlier ¢rditors Other T&xes and Social Security 76.919 1.024 89.500 485 77.943 89.985 Total asselj less ciirreDt Ilbllltles 1.091.506 1.064.530 Nèi $yèis 1.091.506 1.064.530 FuDd$ Res¢ri¢led Unresttxcted Net (loss) profil 1.064.530 ?6.976 1,133.688 69.IS8 1.091.506 1.064.-530 TotAI 1.091.506 1.064.530 Th¢5¢ financial stat¢m¢nts hav¢ b¢¢n pr¢par¢d in accordanc¢ with lh¢ Financial R¢p(Trrting Standard for Smaller Entities {efteciive April 2008). These financial statemcnts w¢r¢ approved by the members of th¢ wmmitt¢¢ on 16.01.2026 and are signed on their behalf by.. Mr Sabri Salim Ali- Trustee The notes on page 10 form part of these fin4nci41 statement&
AHLUL ISTI AMAH TRUST-UK NOTES TO THE FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 31 MARCH 2025 l Accounting Polirifs Basis of aceounting The financial staten)ents have been prepared under the hisiorical cost convention and ii) accordance I1th applicable United Kingdom aCLounting sthndar(ts. the Siaiemeni of Reetsminended Praciice "Aceouniing and Reponing b>. Chariiies" issued in March ?005 (SORP 10051 and the Charities Act 1993. and in accordance with the Financial Reporting Siandard for Snialler Entities (effective April 2008) 1.2 Incoming resources Voluniary income and donations are included in incoming resources when ihey are received except when donor's conditions have not been fulfilled. and then rhe income is deferred. 1.3 R¢50ur¢es expended Expenditure 15 accounted for on an accruals basis and has been classified under headingTS that aggyregyate all cost relaied io the caiegor>'. Where costs cannot be directl). aiiribuied io particular headii)gks. they have been allocated to activities on a basis consisteni with the use of resources. 1.4 Exemplion from pr¢p4ring a ¢sh Ilow sttemen¢ Exemption has been taken from preparing a cash flow statement on the grounds that the charitable company qualifies as a small charitable compan).. T)Ixation The charity is exempt From corporalion tax on its charitable activities. 1.6 Fund accounting Unrcstrictcd funds can be used in accordance with the charitable objcctiv¢s at the discr¢tion of th¢ trust¢¢s. Restricted fund5 can onlv be used for particular reslricied purpose5 wiihin the objects of the charity. Re5triction5 arise when specified by the donor or when funds are rnised for particular restricted purposes. 10