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2025-03-31-accounts

LEICESTER MARKAZ TRUST

Accounts

31st March 2025

Charity Number : 1163994

Leicester Markaz Trust Charity Registered number : Trustees' Report

1163994

The trustees present their annual report and financial statements covering the year to 31st March 2025. The trustees have adapted the, provision of the Statement of Recommended Practise (SORP) 'Accounting and Reporting by Charities' (FRS 102) in preparing the annual report and financial statement of the charity.

Name, Registered office and Constitution of The Company

The full name of the charity is Leicester Markaz Trust. The charity was registered as a charity on 15th October 2015. The charity is also known 'Masjid Usman'. The principal activity of the charity is carried out at 162, Nedham Street, Leicester. LE2 OHB.

The property was purchased in 1990 principally from collections and donations from the residents of Leicester. The present senior trustees have continuously managed the trust from commencement. During 1996 the trust purchased an investment property in order to earn a continuous stream of incomes to contribute to the trust's overheads.

Objectives/general activities

The organisation's principal objectives are:

-The advancement and propagation of Islam for the public benefit in accordance in with the tenets and doctrines of Ahlus Sunnah Wal Jammat (principles set out by the Deobandi group).

In aiming to fulfil the above objectives the following activities/events have taken place over the course of the year:

Prayers

Comfortable facilities are provided and maintained for worshippers to perform ablution and perform their five time prayers. The charity facilitates to provide five times prayer with congregation, giving an opportunity to the members of the public to fulfil one of the biggest tenets in Islam in a dignified and benevolent manner. The number of worshippers are constantly increasing.

Contemplation

The facilities of Masjid Usman (Leicester Markaz Trust) are open to the public on a daily basis for 365 days of the year for up to 18 hours of the day. This allows the public to come ,reflect and contemplate over one's actions in this life in a tranquil and serene environment. It also provides an opportunity to members of the public to repent over one's sins and recognise one's creator.

Counselling, Advice and Guidance

Masjid Usman (LMT) employs a full time imam who is on hand throughout the day to advice, support and provide counselling for those who may be suffering from anxiety, depression ,bereavement, marital difficulties, drugs and alcohol related issues. The imam provides counselling and advice for those members of the public who may need it. The imam is also on hand to provide guidance and educate the public in religious matters.

Lectures/seminars

There are weekly lectures on Thursday nights which encourage worshippers to become Muslims who recognise their creator , fulfil his commandments , follow the teachings of the prophet Muhammed (saw), learn Islam from the right sources and develop good character and morals . A Muslim that has compassion for the creation is a good citizen in society , tolerant of others and their beliefs and one who is conscious of the creator and the hereafter. The persons attending on Thursday come from all over the Midlands area and from all backgrounds.

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Leicester Markaz Trust Charity Registered number : Trustees' Report

1163994

Special Events

Like last year, the charity continued to arrange special events to address issues faced by different denominations of society with an aim to create links to help and support each other and the wider community .The events were arranged for the following:

The Youth – tackling issues relating to drugs, alcohol,smoking, CSE, grooming, knives and weapons, reformation and spiritual development

University Students - Welcoming, supporting, housing, support services. A welcoming function is organised in September / October and there is support for students throughout the Academic Year.

Regional Hub

Masjid Usman (LMT) acts as a regional hub for mosques in the East Midlands. This creates bonds with the mosques in the East Midlands: develops out-reach programs from each mosque in to the various communities and provides advice for volunteers in the various mosques.

Public Benefit

The trustees believe that the organisation satisfies the requirements of section 17 of the Charities Act 2011 regarding public benefit because the general community benefits from the organisation's activities.

Management Structure

The charity's trustees for the period from 1st April 2024 to the date of this report are as follows :-

Mr Suleman Omarji Makadam Mr Ahmed Issat Mr Mahmood Ghodawala Mr Mohamed Ibrahim Patel Mr Shoaib Khan

The day-to-day operations of the organisation has been entrusted to the trustees, who meet on a daily basis. None of the trustees are remunerated.

The organisation also use the services of many volunteers.

Fixed Assets

The charity owns two freehold premises: one situated at 162, Nedham Street, Leicester. LE2 OHB which is functional and where nearly all the charity's activities are carried out., and the other situated at Hart Road, Leicester,LE2 ,which is the investment property. Both of the properties are free from any loans or mortgages and stated at the trustees' valuation.

The trustees believe that the charity's fixed assets are sufficient to meet the objectives, therefore, there were no expenditures during the year.

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Leicester Markaz Trust Charity Registered number : 1163994 Trustees' Report

Financial Results/Reserves

During the year there was a small decrease in the collections and donations compared to the previous year, however, at the same time the costs were also reduced resulting in similar net results.

The charity's liquid funds at 31st March 2025 were £262,511 which is more than sufficient to meet the dayto-day operating expenses for at least four years.

Grant-making and Investment Policies

The charity does not normally make any grants. Apart from the investment property the company's only investment at 31st March 2025 was the short-term deposit account.

Professional Services

During the year to 31st March 2025 the company utilised the services from the following:Bankers - Nat West Bank plc, Santander Bank and Al-Rayan Bank , Leicester Accountants - Crystal Business Services Limited, Chartered Accountants , Coventry

This report was approved by the charity's trustees on 28th January 2026.

.................................................................Name................................................................. .................................................................Name.................................................................

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Leicester Markaz Trust Charity Registered number : 1163994 Independent Examiner's Report to the Leicester Markaz Trust

I report on the accounts of the charity for the year ended 31st March 2025 which are set out on pages 5 to 9.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 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 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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act;

or

2.the accounts do not accord with those records

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 accounts to be reached.

28th January 2026

Mr Akbar Dedat Chartered Accountant (ICAEW) CRYSTAL BUSINESS SERVICES LTD Chartered Accountants 264 STONEY STANTON ROAD COVENTRY. CV1 4FP

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Leicester Markaz Trust

Statement Of Financial Activities for the year ended 31st March 2025

Notes
INCOMING RESOURCES
1
Donations and Collections
Income from Property
Investment Income - Profits earned
Total incoming resources
RESOURCES EXPENDED
Cost of Charitable Activities
Salaries
2
Telephone
Rates
Ceremonial
Light and heat
Pension
2
Repairs and maintenance
Insurance
Depreciation
Total resources expended
NET INCOMING RESOURCES
Fund Balances at 31st March 2024
Fund Balances at 31st March 2025
2025
£
56,722
14,066
70,788
1,515
72,303
31,803
773
191
957
10,102
686
3,359
2,081
603
50,555
21,748
912,573
934,321
2024
£
66,387
10,392
76,779
140
76,919
28,970
711
167
4,589
16,167
625
1,167
2,466
804
55,666
21,253
891,320
912,573

- All of the activities are continuing

- All of the funds are unrestricted.

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Leicester Markaz Trust Balance Sheet as at 31 March 2025

Notes
2025
£
Fixed assets
Tangible fixed assets
3
501,810
Fixed asset investment(freehold property)
170,000
671,810
Current assets
Cash at bank and in hand
265,847
265,847
Creditors: amounts falling due within
one year
4
(3,336)
Net current assets
262,511
Total assets less current liabilities
934,321
Net assets
934,321
Funds
Unrestricted funds
7
934,321
934,321
2024
£
502,413
170,000
672,413
245,053
245,053
(4,893)
240,160
912,573
912,573
912,573
912,573

-The trustees are satisfied that the trust is entitled to exemption from the requirement to obtain an audit.

-The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.

The financial statements on pages 4 to 8 were approved and authorised for issue by the trustees on 28th January 2026.

.................................................................Name................................................................. .................................................................Name.................................................................

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Leicester Markaz Trust

Notes to the Accounts For The Period Ended 31st March 2024

1. Summary of significant accounting policies

(a) General information and basis of preparation

Leicester Markaz Trust is a charity registered in England. The nature of the charity’s operations and principal activities are set out in the trustees' report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have not departed from the Charities (Accounts and Reports) Regulations 2008 in order to provide a ‘true and fair view’.

There charity is defined as small and, therefore, no cash flow statement is required.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include the freehold properties at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure on charitable activities, and other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) Tangible fixed assets

Tangible fixed assets are stated at cost (or valuation) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended

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Leicester Markaz Trust

Notes to the Accounts For The Period Ended 31st March 2024

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold properties - No depreciation provided

Office furniture and equipment - 25% reducing balance

(f) Investments

The charity's fixed asset investment property is stated at the trustees' valuation.

(g) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(h) Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

(j) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(k) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

(l) Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2 Incoming Resources

These are stated after charging no depreciation. The trustees were neither remunerated nor paid any expenses. The analysis of payroll costs are as follows:-

Pensions (Nest)
Wages and salaries
2025
£
2024
£
31,803
686
28,970
625
32,489 29,595

During the period there was one full-time and one part-time employee.

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Leicester Markaz Trust

Notes to the Accounts For The Period Ended 31st March 2025

3 Tangible fixed asset

3 Tangible fixed asset
Cost
At 1st April 2024
Additions
At 31 March 2025
Accumulated depreciation
At 1st April 2024
Charge for the period
At 31 March 2025
Net book value
At 31 March 2024
At 31st March 2025
Freehold
Buildings
£
Fixtures/
Eqpt.
£
Total
£
500,000
500,000
-
-
-
500,000
500,000
8,287
0
8,287
5,874
603
6,477
2,310
1,810
508,287
0
508,287
5,874
603
6,477
502,310
501,810

The freehold buildings are functional.

4 Creditors: amounts falling due within one year

Payroll creditors
Light and heat
Return of monies
2025
£
2024
£
3,336
-
-
3,336
3,016
808
1,069
4,893

5 Contingent Liabilities

As far as the directors are aware there were no pending legal actions, guarantees, material damages or any contingent liabilities at the balance sheet dates.

6 Post Balance Sheet Events

There have been no events after 31st March 2025 which will have an effect on the financial statements up to 31st March 2025

7 Analysis of net assets by fund

Unrest-
ricted
Funds
£
Tangible assets
671,810
Current assets
265,847
Less
:Creditors
(3,336)
£
934,321
Total
£
671,810
265,847
(3,336)
934,321

8 Related Party Transactions

There are no related party transactions during the year.

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