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:
1. 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
3. 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
4. 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