REGISTERED COMPANY NUMBER: 08715533 (England and Wales)
REGISTERED CHARITY NUMBER: 1168594
Re
ort of Ihe Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2023
for
Mas id Al- Humera

Mas
id Al- Humera
Contents of the Financial Statemenls
for the Year Ended 31 October 2023
Page
Referen￿ and Administrative Details
Report of the Tmstees
Independent Examinerfs Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
8 to 13
Detailed Statement of Financial Activities
14 to 15

Mas
id Al - Humera
Referen￿ and Administrative Details
for the Year Ended 31 October 2023
TRUSTEES
Mr Murtaza Khan Director
Mrs Zaineb Rafique Director
REGISTERED OFFICE
183 Green Street
London
E7 8LL
REGISTERED COMPANY
NUMBER
08715533 {England and Wales)
REGISTERED CHARITY
NUMBER
1168594
INDEPENDENT EXAMINER
Quilfords Limited
Chartered Certified Accountants
113 Romford Road
London
E15 4LY
Page 1

Mas
id Al - Humera
Re
ort of the Trustees
for the Year Ended 31 October 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year ended 31 October 2023. The trustees
have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Practicè applicable to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To further the Islamic faith by providing for the erection and maintenance in LondonlEssex of a fitting
mosque to be used by Muslim of LondonlEssex and from any other part of the country for worship
according to the religion of Islam.
To advance the education of the public in particular but not exclusively in the Muslim community of
LondonlEssex.
To provide or assist in the provision of facilitates in the interest of social welfare for recreation or other
leisure time occupation for individuals primarily within (though not exclusively) the Muslim community
who have need of such facilities by reason of their youth, age. infimiity or disability and financial
circumstances with the object of improvin9 their condition of life.
FINANCIAL REVIEW
Funds in deficit
The charity received income totalling £265,928 (2022.. £144,401) . After payments of outgoing expenses
tolalling £96,495 12022.. £233,168), the charity was left wilh a surplus of £169,433 {2022.' deficit of
£88,768) for Ihe year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its goveming document. a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Approved by order of the board of trustees on 2 July 2024 and signed on its behalf by..
Mr Murtaza Khan- Trustee
Page 2

Inde
endent Examiners Re
Mas id Al- Humera
ort to the Trustees of
Independent examiner's report to the trustees of Masjid Al Humera {'the Company'l
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 October 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('Ihe 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed Ihe Directions given by the Charity Commission under
Section 145{51 (bl of the 2011 Act.
Page 3

Inde
Mas
endent Examinels Re
id Al- Humera
ort to the Trustees of
Independent examinerfs statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed
body. I can confirm that l am qualified to undertake the examination because l am a member of the
'ERROR - relevant professional body must be completed" which is one of the listed bodies.
I have completed my examination. I confimi that no matters have come to my attention in connection
with the examination giving me cause to believe-
ac¢ounting records were not kept in respect of the Company as required by Section 386 of the
2006 Acl.. or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 102))
I have no concems 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.
Askir Ali
Quilfords Limited
Chartered Certified Accountants
113 Romford Road
London
E154LY
2 July 2024
Page 4

Mas id Al- Humera
Statement of Financial Activities
for the Year Ended 31 October 2023
31.10.23
Unrestricted
fund
31.10.22
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
265,928
144,401
EXPENDITURE ON
Raising funds
96,495
233,168
NET INCOMEIIEXPENDITURE)
169,433
{88,767}
RECONCILIATION OF FUNDS
Total funds brought foward
633,228
721,995
TOTAL FUNDS CARRIED FORWARD
802,661
633,228
The notes fonn part of Ihese financial statements
Page 5

Mas
id Al - Humera
Statement of Financial Position
31 October 2023
31.10.23
Total
funds
31.10.22
Total
funds
Notes
FIXED ASSETS
Tangible assets
758.360
758,360
CURRENT ASSETS
Debtors
Cash at bank
244,993
101,426
114,000
114,000
346,419
NET CURRENT ASSETS
114,000
346,419
TOTAL ASSETS LESS CURRENT
LIABILITIES
872,360 1,104,779
CREDITORS
Amounts falling due after more than one
year
(69,6991 (471,551 }
NET ASSETS
802,661
633,228
FUNDS
Unrestricted funds
802,661
633,228
TOTAL FUNDS
802,661
833.228
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 October 2023.
The members have not required the company lo obtain an audit of its financial statements for the year
ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386
and 387 ofthe Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplus or deficit for each
financial year in accordance with the requirements of Sections 394 and 395 and which otherwise
omply with the requirements of the Companies Act 20CE relating to financial statements, so far
as applicable to the tharitable company.
The notes form part of these financial statements
Page 6
continued...

Mas
id Al- Humera
Statement of Financial Position - continued
31 October 2023
These financial statements have been prepared in accordan￿ with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and aulhorised for issue on
2 July 2024 and were signed on its behalf by=
Mr Murtaza Khan - Trustee
The notes fom part of these financial statements
Page 7

Mas id Al- Humera
Notes to the Financial Statements
for the Year Ended 31 October 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS
102, have been prepared in accordance with Ihe Charities SORP IFRS 102) 'Accounting and
Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing
their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 20191,, Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial slatements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement
to the funds, it is probablé that the income will be received and the amounl can be measured
reliably.
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 lo Ihe category. Imiere costs cannot be directly attributed to particular headings they
have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in a¢¢ordance with the charitsble objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Reslrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of Ihe nature and purpose of each fund is included in the notes to the financial
statements.
Page 8
continued...

Mas id Al- Humera
Noles to the Financial Statements - continued
for the Year Ended 31 October 2023
RAISING FUNDS
Raising donations and legacies
31.10.23
31.10.22
Support costs
96.495
77,387
NET INCOMEI{EXPENDITURE)
Net incomel{expendilurel is stated after chargingl(crediting)'.
31.10.23
31.10.22
Deficit on disposal of fixed assets
155.781
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 October 2023 nor
for the year ended 31 October 2022.
Trustees, expenses
There were no trustees, expenses paid for the year Ènded 31 October 2023 nor for the year
ended 31 October 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
144.401
EXPENDITURE ON
Raising funds
233.168
NET INCOMEIIEXPENDITUREI
(88,767)
Page 9
conlinued...

Mas
id Al- Humera
Notes to the Financial Statements - continued
for the Year Ended 31 Odober 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
RECONCILIATION OF FUNDS
Total funds brought forward
721,995
TOTAL FUNDS CARRIED FORWARD
633,228
PRIOR YEAR ADJUSTMENT
A property was donated to the charity during the financial year ended 31st October 2020 at a
market value of £600,000. However, this donation wa5 Qmitted from the 2020 accounts.
The asset has now been included in the October 2022 accounts as a prior year adjustment.
TANGIBLE FIXED ASSETS
Freehold
property
COST
At 1 November 2022 and
31 October 2023
758,360
NET BOOK VALUE
At 31 October 2023
758,360
At 31 October 2022
758,360
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23
31.10.22
Trade debtors
244,993
Page 10
continued...

Mas
id Al- Humera
Notes to the Financial Statements- continued
for the Year Ended 31 October 2023
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23
31.10.22
Other loans {see note 10)
69,699
471,551
10. LOANS
An analysis of the maturity of loans is given below.
31.10.23
31.10.22
Amounts falling due between and five years..
Interest free loan
69,699
471,551
11. MOVEMENT IN FUNDS
Net
movement
in funds
At
1.11.22
At
31.10.23
Unrestricted funds
General fund
633,228
169,433
802,661
TOTAL FUNDS
633,228
169,433
802,661
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
265,928
196,495)
169,433
TOTAL FUNDS
265,928
96,495)
169,433
Page11
continued...

Mas id Al - Humera
Notes to the Financial Statements - continued
for the Year Ended 31 October 2023
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
1.11.21
Al
31.10.22
Unrestricted funds
General fund
721,995
188,767)
633,228
TOTAL FUNDS
721,995
88,767)
633,228
Comparative net movement in funds, included in the above are as follows=
Incoming
resou￿$
ReSoUr￿S Movement
expended
in funds
Unrestricted funds
General fund
144,401
{233,168)
188,767)
TOTAL FUNDS
144,401
233,168)
88,767)
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
1.11.21
At
31.10.23
Unrestricted funds
General fund
721,995
80,666
802,661
TOTAL FUNDS
721,995
80,666
802,661
Page 12
continued...

Mas
id Al- Humera
Notes to the Financial Statements - continued
for the Year Ended 31 October 2023
11. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included
in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
410,329
1329,663)
80,666
TOTAL FUNDS
410,329
329,663)
80,666
12. RELATED PARTY DISCLOSURES
There were no related party Iransactions for the year ended 31 October 2023.
Page 13

Mas
id Al- Humera
Detailed Statement of Financial Activities
for the Year Ended 31 October 2023
31.10.23
31.10.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Tuition fees
Friday collection
Other income
247,838
4,045
13.545
500
128,831
3,435
11,635
500
265,928
144.401
Total incoming resources
265,928
144,401
EXPENDITURE
Other trading activities
Loss on sale of tangible fixed assets
155,781
Support costs
Finance
Bank charges
48
Administrative expenses
Wages
Insurance
Light and heat
Telephone
Postage and stationery
Administration costs
Staff entertaining
Travel & subsisten
Repairs & maintenance
Event expenses
Lecturer fees
Charitable donation
Supply teachers
Advertising
Card machine charges
Carried forward
6,000
1,384
2,101
360
709
7.600
1,396
1,748
240
916
2,224
3,074
850
870
3,450
1,500
6,519
43,534
1.186
7,772
435
2,350
800
2.160
68,917
359
93,347
75,107
This page does not fomi part of the statutory financial statements
Page 14

Mas id Al - Humera
Detailed Statement of Financial Activities
for the Year Ended 31 October 2023
31.10.23
31.10.22
Administrative expenses
Brought forward
Professional fee
93,347
1,600
75,107
780
94,947
75,887
Governance costs
Accountancy and legal fees
1,500
1,500
Total resource5 expended
96,495
233,168
Net incomel{expenditure)
169,433
88,7671
This page does not fomi part of the statutory financial statements
Page 15