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|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||
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|||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|
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|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|
##
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|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|
##
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##
##
##
||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||
##
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||||
|---|---|---|
|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|
##
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|Operating leases(Baquir)||
|---|---|
||20252024|
||££|
|Notlaterthan1year|2,000-|
|Laterthan1yearandnotlaterthan5years|8000|
|Laterthan 5years||
||10,000-|
##
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|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|
##
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|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|
##
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##
|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|
##
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