**Charity Registration No. 1173257 (England and Wales)** **SLOUGH UMMAH TRUST ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MAY 202 5** ## **SLOUGH UMMAH TRUST ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS** ||**Page**| |---|---| |Charity information|3| |Trustees' report|4| |Accountants' report|6| |Income statement|7| |Statement of financial position|8| |Notes to the accounts|9| |Detailed income and expenditure account|13| - 2 - **SLOUGH UMMAH TRUST CHARITY INFORMATION FOR THE YEAR ENDED 31 MAY 202 5** ## **Trustees** ## **Charity Number** **Registered Office** **Accountants** Fida Ur Rehman Ihsanullah Fida S hahzad Faisal 1173257 (England and Wales) 54 Hampshire Avenue Slough SL1 3AQ The Zak Partnership Ltd 20 Ashfield Road Leicester LE2 1LA - 3 - ## **SLOUGH UMMAH TRUST (CHARITY NO: 1173257 ENGLAND AND WALES) TRUSTEES' REPORT** The trustees present their report and accounts for the year ended 31 May 202 5 . ## **Trustees** Fida Ur Rehman held office during the whole of the period as Chair . The following trustees also held office during the period: Shahzad Faisal Ihsanullah Fida ## **Charitable and Political donations** The charity has not made any political donations during the period. ## **Governing Document** The charity is constituted as a Charitable Incorporated Organisation (CIO – Foundation) registered with the Charity Commission under charity number 1173257 and is governed by its constitution. ## **Organisational Structure** The trustees are fully responsible for the management of the assets of the trust and give their time free of charge and receive no remuneration or other financial benefits. The trustees have regular meetings, and all the trustees are responsible for all decisions taken in relation to the running of the charity. ## Recruitment and Appointment of Trustees Trustees are appointed in accordance with the charity’s constitution and agreed procedures, reflecting the views of the community and maintaining strong relationships with members and the wider local community. ## **Risk Management** The trustees have assessed the risks that the charity faces and have identified major risk areas, with contingency plans developed accordingly. The trustees are satisfied that systems are in place to mitigate identified risks, including up -o-date policies, appropriate insurance cover, and financial planning for sustainability. ## **Objectives and activities** The trustees have referred to Charity Commission guidance when reviewing aims and objectives. The objectives of the charity are: 1. To advance the religion of Islam through provision of facilities for worship and Islamic education. 2. To relieve financial hardship among those in need. 3. To advance education for the public, including supplementary schooling. 4. To support young people through welfare activities and skill development. ## **Achievements and performance** During the period, the charity continued to strengthen its operations and community role. - Delivery of daily prayers and Jumu’ah services - Continued fundraising efforts - Development of educational and community services ## Financial review Reserves Policy - 4 - The trustees aim to maintain sufficient reserves to meet operating costs and ensure sustainability. ## Principal Funding Sources Income is primarily derived from donations, standing orders, and community fundraising initiatives. The charity also receives Qarz-e-Hasana (interest-free loans) repayable on demand to support capital projects. ## Plans for future periods The trustees aim to continue developing religious, educational, and community services while improving facilities and ensuring financial sustainability. ## **Statement of Trustees' responsibilities** The trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations. They must ensure the accounts give a true and fair view, apply consistent policies, and safeguard assets of the charity. ## **Approval** Signed on behalf of the board of trustees ............................................................................ F ida Ur Rehman Chair/ T rustee Approved by the board on: 31 March 2026 - 5 - ## **CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SLOUGH UMMAH TRUST FOR THE YEAR ENDED 31 MAY 202 5** I report to the trustees on my examination of the financial statements of Slough Ummah Trust for the year ended 31 May 202 5 . ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in 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. ## Mohamed Zakir Gara The Zak Partnership Ltd 31 March 2026 - 6 - **SLOUGH UMMAH TRUST INCOME STATEMENT** **FOR THE YEAR ENDED 31 MAY 202 5** **Donations** Administrative expenses ## **Net movement in funds** |**2025**
**£**
330,806
(25,507)
305,299|**2024**
**£**
117,617
(7,895)
109,722| |---|---| - 7 - **SLOUGH UMMAH TRUST STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 202 5** |**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Debtors
5
Cash at bank and in hand
**Creditors: amounts falling due within one year**
6
**Net current assets**
**Net assets**
**Capital and reserves**
Unrestricted funds
**Total charity funds**|**2025**
**£**
**2024**
**£**
641,238
1,651
13,500
13,500
226,968
183,581
240,468
197,081
(461,675)
(84,000)
(221,207)
113,081
420,031
114,732
420,031
114,732
420,031
114,732| |---|---| The financial statements were approved by the Board of trustees and authorised for issue on 31 March 2026 and were signed on its behalf by Fida Ur Rehman Trustee Charity Registration No. 1173257 - 8 - **SLOUGH UMMAH TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 202 5** ## **1 Statutory information** Slough Ummah Trust is a Charitable Incorporated Organisation, registered in England and Wales, registration number 1173257. The registered address is 54 Hampshire Avenue, Slough, SL1 3AQ. ## **2 Compliance with accounting standards** The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. ## **3 Accounting policies** The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. ## _**Presentation currency**_ The accounts are presented in £ sterling. ## _**Going concern**_ At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. - 9 - ## **SLOUGH UMMAH TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 202 5** ## _**Charitable funds**_ Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. ## **Expenditure** Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. ## **Charitable activities** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities. ## **Governance costs** Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its audit fees and costs linked to the strategic management of the charity including trustee expenses. ## **Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## **Basic financial liabilities** Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement - 10 - **SLOUGH UMMAH TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 202 5** constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## Derecognition of financial liabilities Financial liabilities are derecognised when the charity’s con tractual obligations expire or are discharged or cancelled. ## _**Tangible fixed assets and depreciation**_ Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Fixtures & fittings 25% on reducing balance |**4 Tangible fixed assets**
**Cost or**
**valuation**
At 1 June 2024
Additions
At 31 May 2025
**Depreciation**
At 1 June 2024
Charge for the year
At 31 May 2025
**Net book value**
At 31 May 2025
**5 Debtors**
**Amounts falling due within one year**
Other debtors
**6 Creditors: amounts falling due within one year**
Other creditors||**£**
**2025**
**£**
13,500
**2025**
**£**
461,675
**Fixtures &**
**fittings**
At cost
-
2,201
2,201
413
550
963
**1,238**||**Property**
At cost
-
640,000
640,000
**640,000**
**2024**
**£**
13,500
**2024**
**£**
84,000
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ## **7 Transactions with related parties** None of the Trustees (or any persons connected with them) received any remuneration or payment of expenses during the period. - 11 - **SLOUGH UMMAH TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 202 5** ## **8 Average number of employees** During the year the average number of employees was 0 (202 4 : 0). - 12 - ## **SLOUGH UMMAH TRUST DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 202 5** This schedule does not form part of the statutory accounts. |This schedule does not form part of the statutory accounts.||||| |---|---|---|---|---| |**Income**
Donations
**Administrative expenses**
Staff training and welfare
Light and heat
Telephone and fax
Stationery and printing
Bank charges
IT &Equipment
Rent
Repairs and maintenance
Depreciation
Advertising andtravel
Other legal and professional
**Operating surplus**
**Surplus on ordinary activities**|||**2025**
**£**
330,806
747
377
149
-
683
8,045
4,400
413
41
3,322
7,331|**2024**
**£**
117,617
68
802
52
145
443
532
3,052
1,174
550
558
500
7,895
109,722
109,722| |||||| ||||25,507|| ||||305,299
305,299|| |||||| - 13 -