2024-12-31-accounts

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Contents	Page
Basic information	3
Trustees annual report	4 – 9
Independent examiners report	10 – 11
Income and expenditure accounts	12 – 13
Notes to the accounts	14 – 18

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Basic information

Address

Almarkaz Ul Islami Ltd

SM Complex Beckside Lane

Bradford BD7 2JX

Bank

Barclays Bank 10 Market Street

Bradford BD1 1EG

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity Registration No.

1173153

Company No.

08825895

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] January 2024

To: 31[st] December 2024

Charity name: AlMarkaz Ul Islami Ltd

Charity registration number: 1173153 Company number: 08825895

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	1. The advancement of the religion of Islam in accordance to the Qur’an and Sunnah and the belief in the finality of the prophet hood of Muhammad (may the peace and blessings of Allah be upon him) in particular by providing facilities for daily prayers, the Friday prayer, Eid prayers and other religious activities on special Islamic days. 2. The advancement of education including instruction in the Islamic faith and teaching classes in Arabic and Urdu languages including Qur’anic studies. 3. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with object of improving their conditions of life.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The charity holds classes in 3 campuses. The charity is in the process of building a new masjid. The charity has an app which lets the public know information such as prayer times.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Directors are responsible for preparing the Directors Annual Report and the Financial Statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom AccountingStandards and applicable law).

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

In preparing the financial statements, the directors are required to: • Select suitable accounting policies and then apply them consistently; • Make judgements and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102). The directors 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. In accordance with company law, as the company’s directors, we certify that: • So far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and • As directors of the company, we have taken all steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Almarkaz ul Islami celebrated its graduation ceremony in May 2024 where over 227 students graduated with a Baccalaureate in Islamic law and Traditional Studies degree which they studied for over 4.5 years. The event celebrated the achievement of the graduating students by giving out certificates and awards and allowing students to perform speeches and presentations. A host of dignitariesgraced the ceremonyboth nationally

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

and internationally, including families, relatives and friends who attended. The Ceremony served as an opportunity to honour the hard work and efforts of the graduating students and to recognise the dedication of the teachers and students. This also allowed us to reinforce the vision to provide quality education grounded in moral and ethical values. The evening was concluded with food, melodious qasidah, poetry and a heartfelt dua supplications by Shaykh Hassan Razza for all graduates’ success and hope that they become beacons of light and benefit for their communities.

All teachers successfully attended (child and adult safeguarding and protection training).

Almarkaz successfully launched a course for the deaf community in Islamic studies.

We look back on the past year; we are filled with gratitude for the steadfast support and commitment of our community.

Almarkaz ul Islami continues to serve as a vibrant hub for spiritual, educational, and social activities. This past year we have experienced a considerable progress in a number of areas. We continued to offer a range of educational programs, including our popular Islamic law and traditional course, living with the Quran

In addition, we continue to make strides in improving our infrastructure and facilities. The classes are provided for children to understand Islam, the Quran and to give spiritual guidance. The classes are held 5 days a week. Children are encouraged to learn the values of Islam and to achieve better cohesion in society. The classes were subsidised to make it easy for every child to attend. Extra classes for girls commenced in the year catering for older girls Through our media platform we continued to organise a range of programmes and events online. Furthermore, our Zikr gathering continued throughout the year every Friday and Wednesday reviving spiritual development and purification.

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity is showing a surplus on the movement in funds.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	It’s the charity policy to hold £20,000 in reserve to be able to cover any emergency expense or unexpected cost and to cover running costs when the income is low.
Amount of reserves held	Para 1.22	£20,000

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example, trust deed, memorandum and articles of association etc	Para 1.25	Standard registration 24 May 2017
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Almarkaz Ul Islami ltd is a company limited by guarantee. It is registered as a standard charity with the Charity Commission.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are appointed at the Annual General Meeting. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed. Role/person descriptions for specific skills are produced and persons sought through various networks according to these specifications.

Additional information

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	New trustees receive an induction pack to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the decision-making processes, the business plan and recent financial performance of the charity. At the first board meeting after becoming a trustee they are introduced to the other members of the board. Trustees are encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

A glance at Almarkaz Ul Islami

Almarkaz Ul Islami is a community hub which offers support to the local community in and around Bradford. The project was established in August 2010 (Ramadhan 1431) to serve and cater for the religious, educational, and social welfare needs of the local Muslim community in Bradford. AlMarkaz Ul Islami serves as a hub from which the community can access education, both secular and spiritual as well as other beneficial facilities

that are locally and easily accessible to many. Almarkaz Ul Islami has launched various projects and continues to develop more services.

The institute provides an ideal opportunity for students to learn the Qur’an and Sunnah as well as allowing them to develop their own character according to the teachings of the Prophet Muhammad (Peace be upon him).

The primary aim of the staff at Almarkaz Ul Islami is to equip students with the highest level of understanding regarding their faith, both morally and spiritually.

Although the advancement of education is a major object for the institute, Almarkaz Ul Islami also holds importance to other activities. It provides a location for the local Muslim community to aggregate in order to pray and celebrate religious festivals. It also provides a location to hold events for the local community, such as eid activities, summer activities for kids, fun evenings for ladies and children, among others, and to fundraise funds for projects and/or charities. As part of the services for the local community, Almarkaz Ul Islami has a clinic that offers homeopathic services in order to help with acute and/or chronic conditions, mental / emotional disorders and injuries.

As a way to create bridges between the various local communities, Almarkaz Ul Islami receives visits from other local communities such as St John’s Church. This helps create understanding between the various local communities.

Reference and administrative details

Charity name	Almarkaz Ul Islami ltd	Almarkaz Ul Islami ltd
Other name the charity	Al markaz Ul Islami ltd (old name)
uses
Registered charity number	1173153
Charity’s principal address	Almarkaz Ul Islami Ltd
	SM Complex
	Beckside Lane
	Bradford	Bradford
	BD7 2JX

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
1 Qazi Hassan Razza	Director		Board of trustees
2 Mohammed Ishtaq	Director		Board of trustees
3 Moheen Shakoor		01/05/2024	Board of trustees
Qazi-Muhsin Hassan Raza	Director		Board of trustees

– Corporate trustees names of the directors at the date the report was approved

Director name

Qazi Hassan Razza Mohammed Ishtaq Qazi-Muhsin Hassan Raza

Declarations

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Almarkaz Ul Islami Ltd trustees/directors/ members of On accounts for the year 31[st] December 2024 ended

Charity no.: 1173153 Company no.: 08825895

Set out on pages 12-13

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|||| |---|---|---| |I report to the charity trustees on my examination of the accounts of the| |charitable company for the year ended|31/12/2024|.| |Responsibilities and|As the charity’s trustees of the company (who are also the directors of| |basis of report|the company 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 for this year 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|The company’s gross income exceeded £250,000 and I am qualified to| |statement|undertake the examination by being a qualified member of AAT.| |I have completed my examination. I confirm that no material matters| |have come to my attention which gives me cause to believe that:| |• accounting records were not kept in accordance with section 386 of the| |Companies Act 2006; or| |• the accounts do not accord with such records; or| |• the accounts do not comply with relevant accounting requirements| |under section 396 of the Companies Act 2006 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| |•the accounts have not been prepared in accordance with the Charities| |SORP (FRS102).|

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

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.

Date: 29/10/2025 Signed: ~~_~~ Name: Bibi Mariam Habibo ~~PC~~ Relevant professional MAAT qualification(s) or body (if any): Address: Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL

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Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2024

Charity Name Almarkaz Ul Islami Ltd	Charity Name Almarkaz Ul Islami Ltd	CharityNo	1173153	1173153
		CompanyNo	8825895
Annualaccountsforthe period
Period start date	01.01.24	To	Period end date	31.12.24

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity

Income (Note 3)

Income and endowments from:

Donations and legacies Charitable activities Other trading activities Investments Separate material item of income

Other

Total Expenditure (Notes 6)

Expenditure on: Raising funds Charitable activities Separate material expense item Other

Total

Net income/(expenditure) before tax for the reporting period

Tax payable

Net income/(expenditure) after tax before investment gains/(losses) Net gains/(losses) on investments Net income/(expenditure) Extraordinary items Transfers between funds Other recognised gains/(losses):

Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses)

Net movement in funds

Reconciliation of funds: Total funds brought forward Total funds carried forward

Guidanc S01 S02 S03 S04 S05 S06 S07 S08 S09 S10 S11 S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 S22 S23 S24	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds (restated) £ £ F04 F05	Total funds Prior year funds (restated) £ £ F04 F05
	777,983	-	-	777,983	425,202
	67,802	-	-	67,802	95,043
	-	-	-	-	-
	2,550	-	-	2,550	-
	-	-	-	-	-
	783	-	-	783	478
	849,117	-	-	849,117	520,723
	48,295	-	-	48,295	77,322
	486,585	-	-	486,585	492,879
	-	-	-	-	-
	11,378	-	-	11,378	10,689
	546,258	-	-	546,258	580,890
	302,860	-	-	302,860	60,167 -
				-
	302,860	-	-	302,860	60,167 -
				-
	302,860	-	-	302,860	60,167 -
				-
				-
				-
				-
	302,860	-	-	302,860	60,167 -
	151,182			151,182	211,350
	454,042	-	-	454,042	151,183

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

Section C Notes to the accounts (cont)

Note 3 Income

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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 752,547 752,547 408,866
and Gift Aid 20,343 20,343 4,412
-
legacies: Legacies
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations 5,093 5,093 11,924
-
Donated goods, facilities and services
Other -
Total 777,983 - - 777,983 425,202
Charitable Fees
activities: 59,951 59,951 92,985
Room hire 2,095 2,095 1,920
Graduation 5,756 5,756
Sale of books - - 138
Other - - -
Total 67,802 - - 67,802 95,043
Income from Interest income -
investments: Dividend income -
Rental and leasing income 2,550 2,550
Other - - -
Total 2,550 - - 2,550 -
Other: Conversion of endowment funds into income -
Gain on disposal of a tangible fixed asset held
for charity's own use -
Gain on disposal of a programme related
investment -
Royalties from the exploitation of intellectual
property rights -
Other 783 783 478
Total 783 - - 783 478
TOTAL INCOME 849,117 - - 849,117 520,723
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Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2024 Note 6 Expenditure

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Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations 515 515 970
raising funds:
Incurred seeking legacies
-
Advertising, marketing, direct mail and 12,068 12,068 34,565
Start up costs incurred in generating -
Database development costs -
Other trading activities - - -
Investment management costs: -
Rent collection, property repairs and
maintenance charges 35,712 35,712 41,787
-
Total expenditure on raising funds 48,295 - - 48,295 77,322
Expenditure on Accountancy fees 1,550 1,550 1,350
charitable Annual return 180 180 100
activities
Art work 962 962 -
Books - - 1,396
Buidling work 90,362 90,362 154,300
Cleaning 836 836 635
Charitable donations 1,180 1,180 -
Collection box 312 312 2,115
Commissions paid - - 776
Database project 1,514 1,514
Delivery costs - - 80
Entertainment
- - 358
Equipment expensed 1,645 1,645 490
Equipment hire 1,131 1,131 1,069
Events
10,847 10,847 4,857
Food and refreshments
13,145 13,145 3,727
Gift aid work charges - - 380
Gifts
252 252 5
Governance and administration
3,219 3,219 1,918
Graduation expenses 5,137 5,137
Independent examination 675 675 525
Insurance
14,477 14,477 6,415
Internet
1,236 1,236 105
Light and heat 47,902 47,902 37,467
Media expenses 946 946 32
Motor expenses 13,258 13,258 7,413
PAYE & NI
4,519 4,519 2,802
Qurbani
- - 770
Quran class
- - 960
Ramadan dates
2,362 2,362 -
Rates
10,709 10,709 9,960
Services fees
41,954 41,954
Software
172 172 811
Sport activities 314 314
Stationery, printing and postage 13,117 13,117 7,406
Student sponsorship
21,599 21,599 8,400
Study material 3,478 3,478 4,511
Subscriptions 1,249 1,249 320
Summer activities
136 136 257
Teacher fees
75,382 75,382
Telephone and fax
4,127 4,127 2,326
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Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2024

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Training - - 8,490
Travel and subsistence
28,968 28,968 26,420
Trip expenses 1,100 1,100
Tuckshop expenses 700 700
Volunteer expenses - - 146,529
Wages and salaries 59,614 - 59,614 45,854
Waste collections
1,236 1,236 -
Water
4,930 4,930 1,014
Website
152 - 152 36
West africa charity project - - 500
Total expenditure on charitable
activities 486,585 - - 486,585 492,879
Other Bank charges 3,933 3,933 2,587
Depreciation 7,315 7,315 6,222
DBS services 55 55 19
Sundry 75 75 1,861
Total other expenditure 11,378 - - 11,378 10,689
TOTAL EXPENDITURE 546,258 - - 546,258 580,890
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Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees
675 525
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
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Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2024 Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - 19,400 69,916 89,316 Additions 431,036 13,500 1,985 446,521 Revaluations - - Disposals 1,665 1,665 Transfers - At end of the year 431,036 - 32,900 73,566 537,502 Basis* SL or RB SL or RB RB RB SL or RB Rate 10% 10% At beginning of the year 3,957 29,359 33,316 Disposals - Depreciation 2,894 4,422 7,316 Impairment - Transfers - At end of the year - - 6,851 33,781 40,632 Net book value at the beginning of the year - - 15,443 40,557 56,000 Net book value at the end of the year 431,036 - 26,049 39,785 496,870 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-		19,400	69,916	89,316
	431,036		13,500	1,985	446,521
				-	-
				1,665	1,665
					-
	431,036	-	32,900	73,566	537,502
	SL or RB	SL or RB	RB	RB	SL or RB
			10%	10%
			3,957	29,359	33,316
					-
			2,894	4,422	7,316
					-
					-
	-	-	6,851	33,781	40,632
	-	-	15,443	40,557	56,000
	431,036	-	26,049	39,785	496,870

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Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2024

Note 19 Debtors and prepayments

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £ 6,300.0 - 33,354.0	Last year £ 5,000.0 - 7,254.0
	39,654.0	12,254.0

Note 20 Creditors and accruals

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors(loans) Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	6,594	7,781	-	-
	291	291
	239,150	22,000
	246,035	30,072	-	-

Note 24 Cash at bank and in hand

Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	-	-
	163,553	113,002
	-	-
	163,553	113,002

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