Company registration number: 08715533 Charity registration number: 1168594
MASJID AL-HUMERA TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Masjid Al-Humera Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 10 |
Masjid Al-Humera Reference and Administrative Details For The Year Ended 31 October 2025
Trustees Mr Murtaza Khan - Chair Mrs Zaineb Rafique – Trustee Charity Number 1168594 Company Number 08715533 Registered Office 183 Green Street London E7 8LL Independent Examiner Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
Page 1
Masjid Al-Humera Company No. 08715533 Trustees' Report For The Year Ended 31 October 2025
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
To further the Islamic faith by providing for the erection and maintenance in London/Essex of a fitting mosque to be used by Muslim of London/Essex 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 London/Essex.
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, infirmity or disability and financial circumstances with the object of improving their condition of life
Financial Review
Funds Materially in Deficit
The charity received income totalling £134,213 (2024: £133,661) . After payments of outgoing expenses totalling £113,825 (2024: £152,000), the charity was left with a surplus of £20,388 (2024: deficit of £18,339) for the year.
Structure, Governance and Management
Governing Document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Murtaza Khan Trustee
14/07/2026
Page 2
Masjid Al-Humera Independent Examiner's Report to the Trustees of Masjid Al-Humera For The Year Ended 31 October 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.
Responsibilities and Basis of Report
As the charity 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 (“the 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 the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. 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 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Askir Ali Chartered Certified Accountants 113 Romford Road London E15 4LY
14/07/2026
Page 3
Masjid Al-Humera Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other 4 EXPENDITURE ON: Charitable activities: 5 Support Cost NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11 The notes on pages 6 to 9 form part of these financial statements. |
2025 Unrestricted funds £ 119,523 14,690 |
2024 Unrestricted funds £ 116,191 17,470 |
|---|---|---|
| 134,213 | 133,661 | |
| (113,825 ) | (152,000 ) | |
| 20,388 | (18,339 ) | |
| 20,388 784,321 |
(18,339 ) 802,660 |
|
| 804,709 | 784,321 | |
Page 4
Masjid Al-Humera Balance Sheet As At 31 October 2025
| Notes FIXED ASSETS Tangible Assets 8 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 11 |
2025 Unrestricted funds £ 758,360 |
2024 Total funds £ 758,360 |
|---|---|---|
| 758,360 93,246 |
758,360 95,750 |
|
| 93,246 (46,897 ) |
95,750 (69,789 ) |
|
| 46,349 | 25,961 | |
| 804,709 | 784,321 | |
| 804,709 | 784,321 | |
| 804,709 | 784,321 | |
| 804,709 | 784,321 |
For the year ending 31 October 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees and authorized for issue on 14 July 2026 and were signed on its behalf by:
Mr Murtaza Khan Trustee
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Masjid Al-Humera Notes to the Financial Statements For The Year Ended 31 October 2025
1. General Information
Masjid Al-Humera is a company limited by guarantee, incorporated in England & Wales, registered number 08715533 and registered charity number 1168594 . The registered office is 183 Green Street, London, E7 8LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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
2.4. Resources Expended
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.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 119,523 | 116,191 |
Page 6
Masjid Al-Humera Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
4. Other Income
| Madrasa Fees Friday Collection Nikah Fee 5. Analysis of Expenditure Support Cost Support Cost 6. Support Costs Employee costs Premises expenses General administration Employee costs Premises expenses General administration |
2025 Unrestricted funds £ 3,290 11,200 200 |
2024 Unrestricted funds £ 3,265 13,355 850 17,470 2025 Support costs (see note6) £ 113,825 2024 Support costs (see note6) £ 152,000 2025 Support Cost £ 13,880 9,441 90,504 113,825 2024 Support Cost £ 9,191 6,384 136,425 152,000 |
|---|---|---|
| 14,690 | ||
7. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
Page 7
Masjid Al-Humera Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
8. Tangible Assets
| Cost As at 1 November 2024 As at 31 October 2025 Net Book Value As at 31 October 2025 As at 1 November 2024 . Creditors: Amounts Falling Due Within One Year Bank loans and overdrafts Other creditors 0. Loans n analysis of the maturity of loans is given below: Amounts falling due within one year or on demand: Bank loans 1. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 November 2024 £ 784,321 |
2025 £ 46,489 408 46,897 2025 £ 46,489 Income Expenditure £ £ 134,213 (113,825 ) 134,213 (113,825 ) |
2025 £ 46,489 408 46,897 2025 £ 46,489 Income Expenditure £ £ 134,213 (113,825 ) 134,213 (113,825 ) |
Land & Property Freehold £ 758,360 |
|---|---|---|---|---|
| 758,360 | ||||
| 758,360 | ||||
| 758,360 | ||||
| 2024 £ 69,789 - |
||||
| 69,789 | ||||
| 2024 £ 69,789 |
||||
| As at 31 October 2025 £ 804,709 |
||||
| 784,321 | 134,213 |
(113,825 ) |
804,709 |
9. Creditors: Amounts Falling Due Within One Year
10. Loans
An analysis of the maturity of loans is given below:
11. Movement in Funds
Page 8
Masjid Al-Humera Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 November 2023 £ 802,660 |
Income £ 133,661 |
Expenditure £ (152,000 ) |
As at 31 October 2024 £ 784,321 |
|---|---|---|---|---|
| 802,660 | 133,661 |
(152,000 ) |
784,321 |
12. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
13. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
Page 9
Masjid Al-Humera
Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Other Madrasa Fees Friday Collection Nikah Fee EXPENDITURE ON: Charitable Activities: Support Cost Wages and salaries Staff entertaining Travel and subsistence expenses Light and heat Repairs and maintenance Insurance Printing, postage and stationery Telecommunications and data costs Accountancy fees Legal fees Professional fees Waste management Fee Supply teachers Card Machine Charge Charitable donation Council Tax Event Expenses Lecture Fees NET INCOME/(EXPENDITURE) |
2025 Total funds £ 119,523 |
2024 Total funds £ 116,191 |
|---|---|---|
| 119,523 3,290 11,200 200 |
116,191 3,265 13,355 850 |
|
| 14,690 | 17,470 | |
| 134,213 (6,408) (3,436) (4,036) (5,165) (4,276) (1,490) (1,474) (941) (1,725) - (11,474) (220) (53,722) (359) (255) (1,008) (16,836) (1,000) |
133,661 (6,000) (3,172) (19) (4,990) (1,394) (1,437) (580) (575) (1,500) (144) (6,095) - (102,065) (329) (1,000) (4,800) (16,700) (1,200) |
|
| (113,825) | (152,000) | |
| (113,825) | (152,000) | |
| 20,388 | (18,339) |
Page 10