## **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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20|**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||||
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**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
## **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|
||||
||||
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## **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
- (eg. trust deed, constitution)
How the charity is constituted Charitable Incorporated Organisation (CIO)
- (eg. trust, association, company)
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:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
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,
- (c) Educating the public on the subject of moon sighting,
(d) Facilitating the establishment of a lunar calendar for the public benefit, (e) Developing and/or using appropriate technology to deliver the above objects.
March **2012**
**TAR**
2
|**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.
March **2012**
**TAR**
3
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.
March **2012**
**TAR**
4
## **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 charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
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.
- investment policy and objectives including any ethical investment policy adopted.
## **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
March **2012**
**TAR**
5
|**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