Charity registration number: 1172052
MASJID AND MADRASAH UTHMAN TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Mibsons Limited Chartered Certified Accountants 51 Coopers Road Handsworth Wood Birmingham B20 2JU
Masjid And Madrasah Uthman Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Comparative Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—13 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 14 |
Masjid And Madrasah Uthman Reference and Administrative Details For The Year Ended 31 August 2025
| Trustees | Mr Shuaib Sufi - Chair |
|---|---|
| Mr Urfan Mirza | |
| Mr Abdul Azeem Mohammed | |
| Mr Yahya Sufi | |
| Mr Ebrahim Moorad | |
| Mr Abid Khan | |
| Charity Number | 1172052 |
| Principal Address | 34A Mallinson Street |
| Dewsbury | |
| WF13 4NA | |
| Independent Examiner | Muhammad Shahid FCCA |
| Mibsons Limited | |
| Chartered Certified Accountants | |
| 51 Coopers Road | |
| Handsworth Wood | |
| Birmingham | |
| B20 2JU |
Page 1
Masjid And Madrasah Uthman
Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
-
To assist young people in the advancement of education by means of, but not exclusively, educational classes from secular to religious, language classes and activities for mainstream educational subjects
-
To assist young people, especially, but not exclusively through leisure and recreational activities, so as to develop their physical, mental and spiritual capabilities enabling them to become role model citizens, delivering public benefit leading to the betterment of society.
-
To support any other charitable purpose for the benefit of Muslims and the general public that the trustees from time to time may determine.
Significant Activities
In pursuing our objectives during the financial year ending 31st August 2024 the organisation was engaged in running the following activities:
Evening Religious Education Classes
Knowledge holds an important aspect in the religion of Islam. Children from the age of 4 and above attend the evening Madrasah Monday to Friday learning the basic principles of Islam (Quran, Masnoon duas, Fiqh, Aqaid, Aadab, Tareekh).
Further Religious Education Class
This class was initiated for those teenage boys & girls who have finished their primary Madrasah education but wish to enhance their understanding of Islam enabling them to become good Muslims and good citizens
Place of worship
The charity premises are being used as a Masjid and it provides other facilities for 5 daily prayers with congregation.
Publications
The charity publishes and distributes informative and inspirational literature in the English language through the means of Bi-monthly magazine. These cover topics which are pertinent to the audience, primarily the Muslim youth, pupils and parents of the madrasah.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgments and accounting estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Page 2
Masjid And Madrasah Uthman Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Abdul Azeem Mohammed (Jun 30, 2026 15:59:45 GMT+1)
Mr Abdul Azeem Mohammed
Trustee 29th June 2026
Page 3
Masjid And Madrasah Uthman Independent Examiner's Report to the Trustees of Masjid And Madrasah Uthman For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of Masjid And Madrasah Uthman (the Trust) for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Muhammad Shahid FCCA 29th June 2026 51 Coopers Road Handsworth Wood Birmingham B20 2JU
Page 4
Masjid And Madrasah Uthman Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 4 Charitable activities: Masjid & Madrasah Activities EXPENDITURE ON: Charitable activities: 6 Masjid & Madrasah Activities NET INCOME/(EXPENDITURE) Transfers between funds 16 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
Unrestricted funds £ 64,405 61,256 |
Restricted funds £ 2,939 - |
2025 Total funds £ 67,344 61,256 |
2024 Total funds £ 51,896 48,173 |
|---|---|---|---|---|
| 125,661 | 2,939 | 128,600 | 100,069 | |
| (106,851) | (20,940) | (127,791) | (135,825) | |
| 18,810 (12,580) |
(18,001) 12,580 |
809 - |
(35,756) - |
|
| 6,230 670 |
(5,421) 386,002 |
809 386,672 |
(35,756) 422,428 |
|
| 6,900 | 380,581 | 387,481 | 386,672 |
The notes on pages 8 to 13 form part of these financial statements.
Page 5
Masjid And Madrasah Uthman Comparative Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 4 Charitable activities: Masjid & Madrasah Activities EXPENDITURE ON: Charitable activities: 6 Masjid & Madrasah Activities NET EXPENDITURE Transfers between funds 16 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
Unrestricted funds £ 47,703 48,173 |
Restricted funds £ 4,193 - |
2024 Total funds £ 51,896 48,173 |
|---|---|---|---|
| 95,876 | 4,193 | 100,069 | |
| (100,793) | (35,032) | (135,825) | |
| (4,917) (67,863) |
(30,839) 67,863 |
(35,756) - |
|
| (72,780) 73,450 |
37,024 348,978 |
(35,756) 422,428 |
|
| 670 | 386,002 | 386,672 |
The notes on pages 8 to 13 form part of these financial statements.
Page 6
Masjid And Madrasah Uthman Statement of Financial Position As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Stocks 12 Debtors 13 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 14 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 16 |
Unrestricted funds £ - |
Restricted funds £ 346,637 |
2025 Total funds £ 346,637 |
2024 Total funds £ 355,847 |
|---|---|---|---|---|
| - 500 727 11,554 |
346,637 - - 33,945 |
346,637 500 727 45,499 |
355,847 300 714 35,415 |
|
| 12,781 (5,881) |
33,945 (1) |
46,726 (5,882) |
36,429 (5,604) |
|
| 6,900 | 33,944 | 40,844 | 30,825 | |
| 6,900 | 380,581 | 387,481 | 386,672 | |
| 6,900 | 380,581 | 387,481 | 386,672 | |
| 380,581 6,900 |
386,002 670 |
|||
| 387,481 | 386,672 |
The financial statements were approved by the board of trustees on 29 June 2026 and were signed on its behalf by:
Abdul Azeem Mohammed (Jun 30, 2026 15:59:45 GMT+1)
Mr Abdul Azeem Mohammed
Trustee
The notes on pages 8 to 13 form part of these financial statements.
Page 7
Masjid And Madrasah Uthman Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Masjid And Madrasah Uthman is an unincorporated charity registered with the Charity Commission, registered charity number 1172052. The principal address is 34A Mallinson Street, Dewsbury, WF13 4NA.
2. Statement of Compliance
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 Charities Act 2011.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charity is a Public Benefit Entity as defined by FRS 102.
3.2. Incoming Resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
3.3. Resources Expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:
3.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% of cost Fixtures & Fittings 20% on reducing balance
3.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
3.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.7. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3.8. Pensions
The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Page 8
Masjid And Madrasah Uthman Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
4. Income from Donations and Legacies
| . Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts Gift aid Donations and gifts Gift aid |
Unrestricted funds £ 59,215 5,190 |
Restricted funds £ 2,939 - |
2025 Total funds £ 62,154 5,190 |
| 64,405 | 2,939 | 67,344 | |
| Unrestricted funds £ 47,703 - |
Restricted funds £ 4,193 - |
2024 Total funds £ 51,896 - |
|
| 47,703 | 4,193 | 51,896 |
5. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
| 2025 | 2024 |
|---|---|
| £ | £ |
| 9,210 | 9,456 |
6. Analysis of Expenditure
| . Analysis of Expenditure |
|
|---|---|
| Masjid & Madrasah Activities Masjid & Madrasah Activities |
2025 Support costs (see note 7) £ 127,791 |
| 2024 Support costs (see note 7) £ 135,825 |
Page 9
Masjid And Madrasah Uthman Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
7. Support Costs
| Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration Depreciation 8. Independent Examiner's Remuneration Independent examination of the financial statements 9. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
2025 £ 840 2025 £ 100,141 580 100,721 |
2025 Masjid & Madrasah Activities £ 100,721 11,730 6,130 9,210 |
|---|---|---|
| 127,791 | ||
| 2024 Masjid & Madrasah Activities £ 94,903 25,576 5,890 9,456 |
||
| 135,825 | ||
| 2024 £ 840 |
||
| 2024 £ 94,376 527 |
||
| 94,903 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 25 (2024: 25)
Page 10
Masjid And Madrasah Uthman Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
11. Tangible Assets
| Cost As at 1 September 2024 As at 31 August 2025 Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 12. Stocks Books and Scanners stock 13. Debtors Due within one year Prepayments and accrued income 14. Creditors: Amounts Falling Due Within One Year Other taxes and social security Net wages Other creditors Accruals |
Land & Property Freehold £ 392,714 |
Land & Property Freehold £ 392,714 |
Fixtures & Fittings £ 20,549 |
Total £ 413,263 |
|---|---|---|---|---|
| 392,714 | 20,549 | 413,263 | ||
| 42,654 7,854 |
14,762 1,356 |
57,416 9,210 |
||
| 50,508 | 16,118 | 66,626 | ||
| 342,206 | 4,431 | 346,637 | ||
| 350,060 | 5,787 | 355,847 | ||
| 2025 £ 500 2025 £ 727 2025 £ 1,563 3,386 93 840 5,882 |
2024 £ 300 |
|||
| 2024 £ 714 |
||||
| 2024 £ 1,303 3,219 73 1,009 |
||||
| 5,604 |
15. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £580 (2024: £527).
At the statement of financial position date contributions of £93 (2024: £73) were due to the fund and are included in creditors.
Page 11
Masjid And Madrasah Uthman Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
16. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted fund Total funds Unrestricted funds General: General unrestricted fund Restricted funds Restricted fund Total funds |
As at 1 September 2024 £ 670 386,002 |
Income £ 125,661 2,939 |
Expenditure £ (106,851) (20,940) |
Transfers £ (12,580) 12,580 |
As at 31 August 2025 £ 6,900 380,581 |
|---|---|---|---|---|---|
| 386,672 | 128,600 | (127,791) | - | 387,481 | |
| As at 1 September 2023 £ 73,450 348,978 |
Income £ 95,876 4,193 |
Expenditure £ (100,793) (35,032) |
Transfers £ (67,863) 67,863 |
As at 31 August 2024 £ 670 386,002 |
|
| 422,428 | 100,069 | (135,825) | - | 386,672 |
17. Transactions with Trustees
The following trustees have been paid remuneration or have received other benefits from the charity or related entity:
| Name of trustee | **Legal authority ** | Remuneration | 2025 |
|---|---|---|---|
| Total | |||
| £ | £ | ||
| Mr Shuaib Sufi | Regulatory body permission |
17,899 | 17,899 |
| Mr Urfan Mirza | Regulatory body permission |
5,771 | 5,771 |
During the previous year the following trustees have been paid remuneration or have received other benefits from the charity or a related entity:
| Name of trustee | **Legal authority ** | Remuneration | 2024 |
|---|---|---|---|
| Total | |||
| £ | £ | ||
| Mr Shuaib Sufi | Regulatory body permission |
19,568 | 19,568 |
| Mr Urfan Mirza | Regulatory body permission |
6,950 | 6,950 |
No trustee expenses have been incurred.
Page 12
Masjid And Madrasah Uthman Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
18. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
Page 13
Masjid And Madrasah Uthman Detailed Statement of Financial Activities For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Charitable Activities: Masjid & Madrasah Activities Income from charitable activities EXPENDITURE ON: Charitable Activities: Masjid & Madrasah Activities Wages and salaries Employers pensions - defined contributions scheme Trustees' salaries Light and heat Water rates Repairs and maintenance Insurance Printing, postage and stationery Telecommunications and data costs Independent examiner's fees Professional fees Sundry expenses Events and prizes Books and scanners Depreciation NET INCOME/(EXPENDITURE) |
2025 Total funds £ 62,154 5,190 |
2024 Total funds £ 51,896 - |
|---|---|---|
| 67,344 61,256 |
51,896 48,173 |
|
| 61,256 | 48,173 | |
| 128,600 (76,471) (580) (23,670) (10,072) (1,403) (255) (1,573) (308) (443) (840) (1,114) (76) (60) (1,716) (9,210) |
100,069 (67,858) (527) (26,518) (8,500) (1,059) (16,017) (1,565) (75) - (840) - (181) (857) (2,372) (9,456) |
|
| (127,791) | (135,825) | |
| (127,791) | (135,825) | |
| 809 | (35,756) |
Page 14
Masjid And Madrasah Uthman - Accounts YE 31st August 2025
Final Audit Report
2026-06-30
Created: 2026-06-30 By: Mibsons Limited (accounts@mibsons.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAXBLogunIpNXIN16EyEVWl_jtQduDmUh9
"Masjid And Madrasah Uthman - Accounts YE 31st August 2025 " History
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