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2024-03-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
Day Month Year Day Month Year
**From ** 01 04 2023 To 31 03 2024

Section A Reference and administration details

Charity name ISLAMIC CRESCENTS OBSERVATION FOR THE UK (ICOUK)

Other names charity is known by MOON SIGHTING UK, ICOUK

Registered charity number (if any) 1181887 Charity's principal address Beetle Bank Farm Moor Lane, Murton York Postcode YO19 5XD

Names of the charity trustees who manage the charity

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2
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Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Qamar Uddin Chair
Suliman Gani
Yusuf Mota
Rahma Alfarsy

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

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Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Testimony Panel Abdullah Ahmed Westtown, Dewsbury WF13 2PU

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Constitution

How the charity is constituted Charitable Incorporated Organisation (CIO)

Trustee selection methods Selection by the Trustees (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

For the first-time in the history of the UK moon sightings (in this reporting year), our volunteers have experienced the low-altitude moons of the Major Lunar Standstills that repeat in 18.6-years cycle. Fortunately, the effect has resulted in a few consecutive 30-day months without breaking the Hijri calendar rule and it is expected to hold true next year too, InshaAllah. As a result of the above uncertainties, new developments (such as mobile phone apps) have been postponed, but investment in specialist equipment to better predict the lunar visibility on the UK horizon has been planned. Although the number of people reporting on the CIO website has reduced (as more people are using social media) compared to the previous years, the total number of positive sighting reports remained about the same.

The CIO has liaised with HM Nautical Almanac Office (HMNAO) to obtain customised crescent Visibility Maps to better plan the observation dates.

The trustees maintain the overall control of the CIO's finances and any costs over five hundred pounds (£500) must be agreed upon in advance. The cost of travel and subsistence for training is limited to one hundred pounds (£100). The CIO does not own/rent any offices for its activities, but the trustees use their home-office freely for all activities.

Section C Objectives and activities

The Objectives of the CIO are to advance the Islamic religion by:

Summary of the objects of the charity set out in its governing document

(a) Reviving the tradition (sunnah) of local moon sighting in the UK, (b) Promoting research of moon sighting for the public benefit,

(d) Facilitating the establishment of a lunar calendar for the public benefit, (e) Developing and/or using appropriate technology to deliver the above objects.

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Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
The main aim of the CIO is to establish a workable_Hijri_calendar in the
UK for Islamic worship purposes (e.g. start dates of Ramadan and the
two Eids). The process includes (1) sighting, (2) reporting, (3) testimony
and then (4) declaration (by Ulama Panel) in all 12 months of the year.
All the activities of Moon Sighting and Reporting are carried out by
volunteers (or subscribers to the ICOUK website) from throughout the UK
on the last 2 (or 3) days of each lunar month, taking 1 or 2 hours on each
evening (at sunset time), depending on the distance to the locations.
The trustees have continually published research articles and training
materials on the ICOUK website for public benefit, as well as offering
onsite training/public conferences across the UK, Alhamdulillah. A
number of short videos have also been published to promote the UK Hijri
Calendar, such as expected dates for Ramadan and Eids in advance.
One of the main sources of reaching the public is the ICOUK website,
which is also used for sending moon sighting reports. The website has
been continuously improved for ease of reporting by the volunteers, such
as auto-filling their location in the new report from their latest report.
To facilitate the establishment of a Hijri Calendar based on Local Moon
Sighting requires an efficient_Testimony Procedure_conducted within a
short time after the sunset (from the UK). The trustees have continued
the monthly_Testimony and Declarations_meetings (on the UK 29thdate)
with volunteers from throughout the UK (without fail), Alhamdulillah.

Additional details of objectives and activities (Optional information)

The CIO works on a totally voluntary basis and the volunteers do not receive any expenses or refund of local transport costs. They give freely and willingly of their time and experience to share the joy of sighting the first crescent moon on the UK horizon, often in bad weather conditions. The monthly moon sighting dates are published in advance with the predicted crescent visibility data from the HMNAO customer service. The past several years observation data indicated that the UK Moon Sighting You may choose to include fully meets the Islamic (Hijri) calendar rules of 29 and 30 days/month. further statements, where relevant, about: The trustees have participated in several moon sighting conferences • policy on grant making; /radio interviews to adopt UK-only Moon Sighting criteria for United Eids. The fatawa received to adopt Local Moon Sighting (UK) criteria have • policy programme related been widely publicised and distributed, including via the CIO website. investment; • contribution made by The trustees consider that the activities undertaken provide benefit to the volunteers. communities they support and confirm that in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission and have complied with their duties under Section 17 of the Charities Act 2011.

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

The importance of Local Moon Sightings to establish a Hijri Calendar is unanimously agreed upon by most UK Muslim Scholars as a communal obligation ( Fard Al-Kifaya ). Even though the UK’s cloudy weather creates a challenge, observations carried out by the trustees and volunteers show that indeed the first day’s crescent moon can be sighted in the UK throughout the year, to fully meet the Hijri Calendar rules of the Shariah. It can be seen from the ICOUK website data that the CIO has carried out monthly sightings (2 or 3 days/month) during the reporting period and the first day’s crescent moon was SEEN in 10 out of 12 months (83%), leading to 7 x 29[th] and 5 x 30[th] days/month, which were satisfactory. The above results were achieved by regular training and publicity via the ICOUK website, Social Media channels (Facebook, Twitter, Instagram etc), Email Newsletters/Mailing List to all subscribers, “ Spot the Moon Competition ” prizes and training videos/guides as well as providing Location’s data on the ICOUK website for most of the UK cities.

This reporting year has completed 7 years (1439/2017 – 1445/2023) of UK observation data that fully met the 29/30 days/month rule of Shariah, supported by many Islamic rulings (Fatawa) for the UK Muslims to follow Local Moon Sightings, as published on the ICOUK website and freely distributed to many UK Imams/Scholars.

Over the past 3 years, the CIO has been trialling the full Moon Sighting Procedure to include: (1) Sighting, (2) Reporting, (3) Testimony and then (4) Declaration (by Ulama Panel) in all 12 months of the year according to the rules of Shariah and has adopted it as the UK-only criteria for the published Hijri calendar. The CIO trustees will be encouraging other groups to do the same (via meetings/conferences), InshaAllah.

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Section E Financial review

No significant reserve

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

N/A

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The principal sources of the CIO fundings come from the donations from the volunteers, such as to update the website or the mobile phone apps. The CIO has undertaken a major upgrade of the website to provide accessibility to a wider audience with fundraising from the membership. In general, whenever there is a need to raise funds for a particular project many of the volunteers come forward willingly and send donations to the CIO bank account. Hence, the CIO is able to meet all financial obligations satisfactorily (without external fundraising), Alhamdulillah.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Qamar Uddin (K. Miah) Position ( eg Secretary, Chair, etc ) Chair (of Trustees)

Date 20/8/2024

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ISLAMIC CRESCENTS OBSERVATION FOR THE UK(ICOUK)
Charity Name
ISLAMIC CRESCENTS OBSERVATION FOR THE UK(ICOUK)
Charity Name
ISLAMIC CRESCENTS OBSERVATION FOR THE UK(ICOUK)
Charity Name
1181887
No (if any)
Receipts andpayments accounts
For the period
from
01/04/2023
Period start date
To 31/03/2024
Period end date

CC16a

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest
£
Unrestricted
funds
to the nearest
£
Restricted
funds
to the nearest £
Restricted
funds
to the nearest £
Endowment funds
to the nearest £
Endowment funds
to the nearest £
Total funds
to the nearest £
Total funds
to the nearest £
Last year
to the nearest £
Donations - General 2,056 - - 2,056 9,734
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total(Gross income for
AR)
2,056 - - 2,056 9,734
A2 Asset and investment sales,
(see table).
PayPal Donations(C/F) 555
- -
Sub total 555 -
Total receipts
A3 Payments
9,734
General Expense 676 - - 676 -
Training/ObservatoryExpenses 906 - - 906 -
Website/Apps Develop/Maintenance 1,374 - - 1,374 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Sub total ** 2,957 - - 2,957 -
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
-
- 345 - - - 345 9,734
**- **
- - -
9,734 - - 9,734 -
9,389 - - 9,389 9,734

CCXX R1 accounts (SS)

20/08/2024

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on behalf
of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Held in HSBC Bank
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Held in HSBC Bank
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Unrestricted funds
to nearest £
9,389
-
-
9,389
OK
Unrestricted funds
to nearest £
Unrestricted funds
to nearest £
9,389
-
-
9,389
OK
Unrestricted funds
to nearest £
Restricted
funds
to nearest £
-
-
-
-
OK
Restricted
funds
to nearest £
Restricted
funds
to nearest £
-
-
-
-
OK
Restricted
funds
to nearest £
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
N/A - - -
- - -
- - -
- - -
- - -
- - -
Details Fund to which asset
belongs
Cost (optional) Current value
(optional)
N/A - -
- -
- -
- -
- -
Details Fund to which asset
belongs
Cost (optional) Current value
(optional)
N/A - -
- -
- -
- -
- -
- -
- -
- -
- -
Details Fund to which liability
relates
Amount due
(optional)
When due
(optional)
N/A -
-
-
-
-

Signature
Print Name
Qamar Uddin (K. Miah)
Date of
approval
Qamar Uddin (K. Miah) 20/08/2024

CCXX R2 accounts (SS)

20/08/2024

2