| RegisteredcharityNo:1170675 (England &Wales) | |
|---|---|
| CIOnumber:CE009331 | |
| PrincipalOffice17CliftonRoad | |
| BalsallHeath | |
| Birmingham | |
| B128SX | |
| Trustees:Dr.MKhoja | President |
| Dr.MJanrnohamed | Vicepresident |
| Sis.IRamji | SecretaryGeneral(Appointed07/07/2025) |
| Br.HJailer | DeputySecretaryGeneral |
| Br.MARailey | Treasurer |
| Br.Esmail | ExecutiveCommitteeMember |
| Br.HBandali | ExecutiveCommitteeMember |
| Sis.FMa4i | ExecutiveCommitteeMember |
| Dr.RHamer | ExecutiveCommitteeMember |
| Br,SHassam | ExecutiveCommitteeMember |
| Br.MVirani | ExecutiveCommitteeMember |
| Br.AIsmail | ChairEducationBoard |
| Dr.RAlidina | ChairBuildingCommittee |
| Sis.HKhimji | Chairlady |
| Sis.FBandali | Ladies HonorarySecretary |
| BrHAsaria | Resigned07/07/2025 |
| BrHElias | Resigned24/10/2025 |
| Auditors:BrianPaulLimited | |
| CharteredAccountants&StatutoryAuditors | |
| 159AChaseSide | |
| Entield | |
| Middlesex | |
| EN2OPW | |
| Bankers:BarclaysBank | |
| LloydsBank | |
| HabibBank | |
| UnityTrustBank | |
| CharityBank |
| UnrestrictedRestricted | UnrestrictedRestricted | ||||
|---|---|---|---|---|---|
| NotesFunds | FundsTotalFundsTotalFunds | ||||
| 2025202520252024 | |||||
| £ | £ | £ | £ | ||
| Incomeandendowments | |||||
| Donationsandlegacies | 4458,632 | 1,592,2542,050,666 | 2,991,561 | ||
| Charitableactivities | 4406,756 | 406,756 | 359,101 | ||
| Othertradingactivities | 5128,502 | 13,807142,309 | 197,027 | ||
| Investmentincome | 5435,070 | 435,070 | 478,312 | ||
| Totalincome | 1,428,960 | 1,606,0613,035,021 | 4,026,021 | ||
| Expenditure | |||||
| Expenditureoncharitableactivities | 6,7(1,157,147) | (523,055) | (1,680,202) | (2,205,690) | |
| Otherexpenditure | 8(367,038) | - | (387,035) | - | |
| Totalexpenditure | (1,544,186) | (523,055) | (2,067,240) | (2,206,690) | |
| Revaluationofinvestmentproperties | - | - | - | (1,000,640) | |
| Netincome /(expenditure) | (115,225) | 1,083,006 | 967,181 | 819,691 | |
| Transfersbetweenfunds | 762,840 | (762,840) | - | - | |
| Otherrecognisedgainsandlosses | |||||
| Revaluationoftangibleassets | |||||
| Netmovementinfunds | 647,615320,166967,781(1,709,451) | ||||
| Reconciliation offunds | |||||
| Fund balances at1January2025 | 21 | 11,568,241 | 1,147,289 | 13,315,530 | 15,024,981 |
| Fund balances at31December2025 | 21 | 12,215,856 | 2,067,455 | 14,283,311 | 13,315,530 |
| 20252024 | 20252024 | |||
|---|---|---|---|---|
| Notes££ | £ | £ | ||
| Fixedassets | ||||
| Tangibleassets | 12 | 8498630 | 7,799,019 | |
| Investmentproperty | 14 | 6014,342 | 5,837,380 | |
| -14,512,972- | 13,636.379 | |||
| Currentassets | ||||
| Debtors | 15 | 534,171 | 607,866 | |
| Cashatbankandinhand | 16 | 2,298,501 | 2,156,908 | |
| 2832,672 | 2,766,773 | |||
| CREDITORSamountsfallingduewithin | ||||
| oneyear | 17 | (401,271) | (449,170) | |
| Netcurrentassets | 2,431,401 | 2,317,603 | ||
| TotalassetslesscurrentBabilities | 16,944,373 | 15,953,982 | ||
| CREDITORS;amountsfallingduewithin afteroneyear |
18 | (2,661,062) | (2,638,452) | |
| Netassets | 14,283,311 | 13,315,530 | ||
| Funds | ||||
| Restrictedfunds | 21 | 2,067455 | 1,747,289 | |
| Unrestrictedfunds | ||||
| Designatedfunds | 20 | 8,955,482 | 8,376,901 | |
| Generalunrestrictedfunds | 20 | 3,137,028 | 3,067,994 | |
| Revaluationreserve | 20123,346 | 123,346 | ||
| 12,215,856 | 11,568,241 | |||
| Totalcharityfunds14,283,311 | 13,315,530 |
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cashflowsfromoperatingactivities | ||
| Netincomefortheyear | 967,781 | 819,691 |
| Adjustmentsfor: | ||
| Dividends,interest andrents frominvestments | (435,070) | (476,312) |
| Fairvaluelossesl(gains)oninvestmentproperties | 1000640 | |
| Depreciation | 63,729 | 301301 |
| (Increase)/decreaseindebtors | 73,694 | (3,758) |
| lncrease/(decrease)increditors | (47,899) | (28,184) |
| Netcashfromoperatingactivities | 622,235 | 1,611,378 |
| Cashflowskominvestingactivities | ||
| Dividends,interestandrentsreceivedfrominvestments | 435,070 | 478,312 |
| Investmentadditions | (940,322) | (1,884,327) |
| NetCash(usedIn)Investingactivities | (505,252) | (1,406,015) |
| Cashflowsfromfinancingactivities | ||
| Repaymentofbankloans | 22,610 | (42,066) |
| 22,610 | (42066) | |
| Changein cashandcashequivalentsIntheyear | 139,593 | 163,297 |
| Gashand cashequivalentsatthebeginningof theyear | 2,158,908 | 1,995,611 |
| Cash andcashequivalentsatendofyear | 2,298,501 | 2,158,906 |
| The aggregateassets,liabilitiesan | dresultsfortheyearofthesubsidiaries | wereasfollows: |
|---|---|---|
| Khoja Shialthna-AsheriMuslim | KhojaShialthna-AsheriMuslim | |
| Community(Baquir)Limited | Community(Jaafery)Limited | |
| 20252024 | 20252024 | |
| ££ | ££ | |
| Totalincome | 702,797680,827 | 133,267128,296 |
| Totalexpenditure | (571,221)(549,693) | (132,357)(130,777) |
| Netgainsoninvestments | -,UUU,Q'4U)-- | |
| Net(expenditure)Jincome | 131576(869,506)910(2481) | |
| Assets | 6,692,3356,460,021145,406169,919 | |
| Liabilities | ||
| Capitalandreserves |
| 20252024 | |
|---|---|
| ££ | |
| Income | 2,268,9573,291,898 |
| Expenditureoncharitableactivities | (1,433,662)(1,600,220) |
| Net(expenditure)/incomeandnetmovementinfunds | 835,2951,691,678 |
| Revaluationoftangiblefixedassets | -(2,529,142) |
| Totalfundsbroughtforward | 10,480,69911,316,163 |
| Totalfundscarriedforward | 11,315,99410,480,699 |
| Donationsandlegacies | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Totalfunds | Totalfunds | |
| Consolidated | funds | funds | 2025 | 2024 |
| £ | £ | £ | £ | |
| Donations andgifts | ||||
| Burialcontributions | 54485 | - | 54485 | 25955 |
| Generaldonations | 209937 | - | 209,937 | 118,837 |
| Giftaid | 19256 | - | 19,256 | 108,105 |
| Niyaz | 77,829 | - | 77829 | 52591 |
| Subscriptions | 97125 | - | 97,125 | 95,698 |
| Restricteddonations(note20) | - | 1592,254 | 1,592,254 | 2,590,395 |
| 458.632 | 1,592,254 | 2,050,886 | 2,991,581 |
| UnrestrictedRestricted | Totalfunds | Totalfunds | |
|---|---|---|---|
| Charitableactivities | fundsfunds | 2025 | 2024 |
| ££ | £ | £ | |
| Donations | |||
| Seculareducationfees | 96,648- | 96,648 | 77,327 |
| Madressafees | 70,505- | 70,505 | 64990 |
| Nurseryfees | 181,863- | 181,883 | 157,678 |
| Burialfundincome | 57.740- | 57,740 | 59,108 |
| 406,756- | 406,756 | 359,101 |
| Othertradingactivities | ||
|---|---|---|
| UnrestrictedRestrictedTotalfundsTotalfunds | ||
| funds | funds20252024 | |
| £££ | ||
| Advertising | 2,430 | -2,430 3,510 |
| HallsandMajlis | 17,526 | -17,526 22,113 |
| Seniorcitizens activities(note20) | - | 13,80713,807 26,686 |
| Subcommiftees | 108,546 | -108,546 144,716 |
| 128,502 | 13,807142,309 197,027 |
| InvestmentincomeUnrestrictedTotalfundsUnrestrictedTotalfunds | InvestmentincomeUnrestrictedTotalfundsUnrestrictedTotalfunds |
|---|---|
| funds2025funds2024 | |
| £ | £££ |
| Rentalincome401,180 | 401,180 433,933 433,933 |
| Interestreceivable33,890 | 33,890 44,379 44,379 |
| 435,070 | 435,070 478,312 478,312 |
| Expenditureon charitableactivitie | s-Consolidated | |||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total 2025 |
Total2024 | |
| £ | £ | £ | £ | |
| Charitableactivities(Note20) | 344784 | 523055 | 867839 | 854360 |
| Depreciationandimpairment | 61284 | - | 61,284 | 294,334 |
| Staffcosts | 149,816 | - | 149,816 | 308,534 |
| Burialcosts | 37,986 | - | 37,986 | 33,963 |
| Shareof governancecost | 5000 | - | 5,000 | 16,927 |
| Costofraisingfunds | 246,640 | - | 246,540 | 367,124 |
| Supportcosts(Note7) | 311,737 | - | 311,737 | 330448 |
| 1,157,147 | 523,055 | 1,680,202 | 2,205,690 |
| Expenditureoncharitableactivities-Supportcos Charity |
ts | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Premisescosts | 130,860 | 93,043 |
| Insurance | 42,520 | 21,251 |
| Legalandprofessionalfees | 3,278 | 13,759 |
| Officeexpenses | 28,530 | 41,178 |
| Subcommitteeexpenses | 93,742 | 137,702 |
| Bankandcardcharges | 12,807 | 4,018 |
| Seculareducationcosts | - | 12,368 |
| Bad anddoubtfuldebts | - | 7,129 |
| 311,737 | 330,448 |
| Otherexpenditure | ||
|---|---|---|
| UnrestrictedRestrictedTotalFunds2025 FundsFunds |
||
| £££ | ||
| Seculareducation | 83,607- | 83,607 |
| Madressa | 82,448- | 82,448 |
| Nursery | 118765- | 118,765 |
| Supportcosts | 39,861- | 39,861 |
| Administrative costs(Jaafery) | 62,357- | 62,357 |
| 387,038- | 387,038 |
| Previousyear | |||
|---|---|---|---|
| UnrestrictedRestricted FundsFunds |
TotalFunds2024 | ||
| ££ | £ | ||
| Seculareducation | 49,808- | 49,808 | |
| Madressa | 50,711- | 50,711 | |
| Nursery | 119,331- | 119,331 | |
| Supportcosts | 18495.- | 16,495 | |
| Administrativecosts(Jaafery) | 55,777- | 55,777 | |
| 294,122- | 294,122 |
| Freeholdland | Assetsunder | Fixtures, fittingsand |
Total | |||
|---|---|---|---|---|---|---|
| andbuildings | construction | equipment | MotorVehicles | BurialLand | ||
| £ | £ | 2 | £ | £ | £ | |
| Cost | ||||||
| At1January2025 | 1,600,000 | 6,014,750 | 465,081 | 55515 | 386,218 | 8,523,624 |
| Additions Revaluationofinvestment |
- | 762,840 | 500 | - | - | 763,340 |
| properlies | ||||||
| At31December2025 | 1,600,000 | 6,777,690 | 465,581 | 55,575 | 388,218 | 9,286,964 |
| Depreciation | ||||||
| At1January2025-- | 458,25227,866238,487724,605 | |||||
| Chargefortheyear22,000-2,3539,23629,64063,729 | ||||||
| At31December202522,000- | 461,10537,102268,127788,334 | |||||
| Carryingamount | ||||||
| At31December20251,578,0006,777,5904,47618,473120,091 | 6,498,630 | |||||
| At31December20241,600,0002,830,3716,82927,709149,731 | 7,799,019 |
| Tangiblefixedassets Charity |
Freeholdland andbuildings |
Assetsunder construction |
Fixtures, fittingsand equipment |
MotorVehicles | BurialLand | Total |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Cost | ||||||
| At1January2025 | 1,600,000 | 6,014,750 | 310,587 | 55,575 | 388,218 | 8,369,130 |
| Additions | - | 762,840 | - | - | - | 762,840 |
| Revaluation | - | |||||
| At31December2025 | 1,600,000 | 6,777,590 | 310,587 | 55,575 | 388,218 | 9,131,970 |
| Depreciation | ||||||
| At1January2025-- | 309,77127,866238,457576,124 | |||||
| Chargefortheyear22,000-4089,23629,64051,284 | ||||||
| At31December202522,000- | 310,17937,102268,127837,408 | |||||
| Carryingamount | ||||||
| At31December20251,578,0006,777,59040818,473120,091 | 8,494,562 | |||||
| At 31December20241,600,0006,014,75081627,709149,731 | 7,793,006 |
| Investmentproperty | |
|---|---|
| KSIMCBaquirConsolidated | |
| ££ | |
| AtiJanuaw2O25 | 5,837,3605,837,360 |
| Additions | 176,982176,982 |
| At31December2025 | 6,014,3426,014,342 |
| At31December2024 | 5,837,3605,837,360 |
| 15.Debtors | |
|---|---|
| Consolidated | 20252024 |
| ££ | |
| Tradedebtors | 146,486164,145 |
| Otherdebtors | 316,593405,479 |
| Prepaymentsandaccruedincome | 71,09238,241 |
| 534,171607,865 |
| Charity | ||
|---|---|---|
| Amountsfallingduewithinoneyear | 2025 | 2024 |
| £ | £ | |
| Tradedebtors | 80,338 | 56,367 |
| Amountowedbyfellowgroupundertakings | 891,697 | 868,209 |
| Otherdebtors | 309,102 | 369,565 |
| Prepayments andaccruedincome | 71,092 | 38,241 |
| 1,352,229 | 1,332,382 | |
| Amountsfallingdueafteroneyear | ||
| Amountduefromfellowgroupundertakings | 753,000753,000 |
| Consolidated | 2025 | 2024 |
| £ | £ | |
| Cashinhand-currentaccountsanddepositaccounts | 2298,501 | 2,158,908 |
| 2,298,501 | 2,158,908 | |
| Charity | 2025 | 2024 |
| £ | £ | |
| Cashinhand-currentaccounts anddepositaccounts | 1,70P,748 | 1,708,591 |
| 1,708,746 | 1,708,591 | |
| CredItors: amountsfallingduewithinoneyear | ||
| Consolidated | 2025 | 2024 |
| £ | £ | |
| Bankloanssecured | 58,038 | 42,000 |
| Tradecreditors | 56,083 | 106,518 |
| Socialsecurityandothertaxes | 1,993 | - |
| Othercreditors | 85,049 | 55,729 |
| Accruals anddeferredincome | 200,109 | 244,923 |
| 401,272 | 449,170 | |
| Char!4, | 2025 | 2024 |
| £ | £ | |
| Tradecreditors | 26,514 | 100,930 |
| Amountowedtosubsidiaryundertakings | 1,615 | 9,383 |
| Socialsecurityand othertaxes | 1,993 | - |
| Othercreditors | 14,442 | 17,092 |
| Accrualsanddeferredincome | 194,981 | 225,875 |
| 239,545 | 353,280 | |
| Loansandoverdratts | 2025 | 2024 |
| £ | £ | |
| Otherloanspayableafteroneyear | 90,000 | - |
| Bankloans(secured)payableafteroneyear | 2,571,062 | 2,680452 |
| Operating leases(Baquir) | |
|---|---|
| 20252024 | |
| ££ | |
| Notlaterthan1year | 2,000- |
| Laterthan1yearandnotlaterthan5years | 8000 |
| Laterthan 5years | |
| 10,000- |
| RestrictedFunds | |||||
|---|---|---|---|---|---|
| AtIJan | Income | Expenditure | Transfers | RevaluationAt31IDec2025 | |
| 2Q25 | gain!(loss) | ||||
| E | £ | £ | £ | ££ | |
| AIC | 1,397391 | 1,191,238 | - | (762,840) | -1,825,769 |
| KhumsSehmeimarn&SehnieSadat- | |||||
| AyatSistani | 134,547 | 229,645 | (252,079) | - | -112,113 |
| Sadka | 16,002 | 44,638 | (58,859) | - | -1,771 |
| Seniors | 24,844 | 13,807 | (10,612) | - | -28,039 |
| Others | 174,505 | 126,733 | (201,495) | 99,743 | |
| Total RestrictedFunds | 1,747,289 | 1,606,061 | (523,055) | (762,840) | -2,067,455 |
| Analysisofmovementinfund | s-Charity(contd..) | |||||
|---|---|---|---|---|---|---|
| Consolidated Unrestrictedfunds |
At'IJan 2025 |
Income | Expenditure | Transfers | Revaluation galni{Ioss) |
At31Dcc2025 |
| £ | £ | £ | £ | £ | £ | |
| Generalfunds | 3,067,994 | 1,316.735 | 1.247,701 | - | - | 3,137,028 |
| Revaluationreserve | 123,346 | - | - | - | - | 123,346 |
| Equipmentfund | 17,720 | - | - | - | - | 17,720 |
| BurialFund | 781,135 | 112,225 | 61.820 | . | - | 831,540 |
| Buildingfund | 7,578,046 | - | 234,664 | 762,840 | - | 8,106,222 |
| 11,568,241 | 1,428,960 | 1,544,185 | 752,840 | - | 12,215,856 | |
| Consolidated | At1Jan | Income | Expenditure | Transfers | Revaluation | At31Dec2024 |
| Unrestrictedfunds | 2024 | gainluoss) | ||||
| £ | £ | E | £ | £ | £ | |
| Generalfunds | 4,163,384 | 1,323,880 | (1,418,630) | - | (1,000,640) | 3,067,994 |
| Revaluationreserve | 2,819,306 | . | (166,818) | . | (2,529,142) | 123,346 |
| Equipmentfund | 17.720 | - | - | - | - | 17,720 |
| BurialFund | 749,915 | 85,060 | (53,840) | - | - | 781,135 |
| Buildingfund | 5,733,409 | - | - | 1,6-44,637 | . | 7,578,046 |
| 13,483,734 | 1,408,940 | (1,639,288) | 1,844,637 | (3,629,782) | 11,568,241 |
| Consolidated | ||||||||
|---|---|---|---|---|---|---|---|---|
| Restrictedfunds | At1Jan2025 | Income | Expenditure | Transfers | Revaluation gain/(loss) |
At31Dec 2025 |
||
| £ | £ | £ | £ | £ | £ | |||
| AIC KhumsSehnieIrnam&Sehme |
1,397,391 | 1,191,238 | - | (762,840) | - | 1,825,789 | ||
| Sadat-AyatSistani | 134,547 | 229,645 | (252,079) | - | - | 112,113 | ||
| Sadka | 16.002 | 44,638 | (58,889) | - | - | 1,771 | ||
| Seniors | 24844 | 13,807 | (10,612) | - | - | 28,039 | ||
| Others | 174,505 | 126,733 | (201.495) | - | - | 99,743 | ||
| 1.747,289 | 1,606,061 | (523,055) | (762,840) | - | 2,067,455 | |||
| Consolidated Restrictedfunds |
At1Jan2024 | Income | Expenditure | Transfers | Revaluation gaIn/floss) |
At31Dec 2024 |
||
| £ | £ | £ | £ | £ | £ | |||
| AICProject KhumsSehmeIniam&Sehme |
1,188,506 | 2,053,522 | - | (1,844,837) | - | 1,397,391 | ||
| Sadat-AyatSislani | 192,688 | 350,350 | (408,491) | - | -134,547 | |||
| Sadka | 24,054 | 18,545 | (26,597) | - | -16,002 | |||
| Seniors | 8,330 | 26,686 | (10,172) | - | -24,844 | |||
| Others | 127,669 | 167,978 | (121,142) | - | -174,505 | |||
| 1,541,247 | 2,617,061 | (566,402)(1,844,637) | - | 1,747,289 | ||||
| Charity | ||||||||
| Unrestrictedfunds | At1Jan2025 | Income | . Expenditure |
Transfers | Revaluation gainfOoss) |
At31Dec 2025 |
||
| Designatedfunds | £ | £ | £ | £ | £ | £ | ||
| Equipnientfund | 17,720 | - | - | - | - | 17,720 | ||
| Burialfund | 781,135 | 112,225 | (61,820) | - | - | 831,540 | ||
| Buildingfund | 7,578,046 | (234,664) | 762,840 | - | 8,106,222 | |||
| Sub-total designatedfunds | 8,376,901 | 112,225 | (296,484) | 762,840 | - | 8,955,482 | ||
| Generalfunds | 233,163 | 550,671 | (614,123) | - | - | 169,711 | ||
| Revaluationreserve | 123,346 | - | - | - | - | 123,346 | ||
| 8,733,410 | 662,896 | (910,607) | 762,840 | - | 9,248,539 | |||
| Charity Unrestrictedfunds Designatedfunds |
At1Jan2024 £ |
Income £ |
. Expenditure £ |
Transfers £ |
Revaluation gain/floss) £ |
At31Dec 2024 £ |
||
| Equipmentfund Burialfund |
17,720 749,915 |
- 85,060 |
- (53,840) |
- - |
- - |
17,720 781,135 |
||
| Buildingfund Sub-iota!designatedfunds Generalfunds |
5,733,409 6,501,044 456,566 |
- 85,060 589,757 |
. (53,840) (813,160) |
1,844,637 1,844,637 - |
- - - |
7,578,046 8,376,901 233,183 |
||
| Revaluationreserve | 2,819,308 | - | (166,818) | . | (2,529,142) | 123,346 | ||
| 9,776,916 | 674,817 | (1,033,818) | 1,644,637 | (2,529,142) | 8,733,410 |
| Analysisofnetassetsbetween funds |
||||
|---|---|---|---|---|
| Unrestricted | ResfrictedTotalFunds | |||
| Funds | Funds2025 | |||
| £ | £ | £ | ||
| Tangiblefixedassets | 8,498,630 | 8,498,630 | ||
| Investmentproperfies | 6,014,342 | 6,014,342 | ||
| CurrentassetslOiabilities) | 363,946 | 2,067,455 | 2,431,401 | |
| Longtermliabilities | (2,661062) | (2,661,062) | ||
| Netasset | 12,215,8562,067,455 | 14,283,311 | ||
| Unrestricted | Restricted TotalFunds |
|||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Tangiblefixedassets | 7,799.019 | 7,799,019 | ||
| Investmentproperties | 5,837.360 | 5,837,360 | ||
| Currentassetsi(liabilffies) | 570,314 | 1,747,289 | 2,317,603 | |
| Longtermliabilities | (2,638,452) | (2,638,452) | ||
| Netassets | 11,568,241 | 1,747,289 | 13,315,530 |