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**
1. 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
2. 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.
3. 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
Document created by Mibsons Limited (accounts@mibsons.co.uk)
2026-06-30 - 2:57:02 PM GMT- IP address: 193.237.16.64
Document emailed to Abdul Azeem Mohammed (azeem2311@gmail.com) for signature
2026-06-30 - 2:57:12 PM GMT
## Email viewed by Abdul Azeem Mohammed (azeem2311@gmail.com)
2026-06-30 - 2:58:14 PM GMT- IP address: 74.125.208.201
## Document e-signed by Abdul Azeem Mohammed (azeem2311@gmail.com)
Signature Date: 2026-06-30 - 2:59:45 PM GMT - Time Source: server- IP address: 148.252.156.161 - Signature Appearance Selected: MOBILE_DRAW
## Agreement completed.
2026-06-30 - 2:59:45 PM GMT