## **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|2024|**To**|31|03|2025|
## 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|
|Testimony Panel|Abdul Waheed|Manningham, Bradford BD8 7JF|
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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
(eg. trust deed, constitution)
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.
This was the second year of the low-altitude moons of the _Major Lunar Standstills_ that resulted in a few consecutive 30-day months without breaking the Hijri calendar rule (29-30 days/month). The experience gained from the past two winters (2023-2024) seems to indicate that the UK-only moon sighting criteria will hold through all seasons, Insha’Allah.
- The low-altitude moons over the past two years also created a new debate amongst the CIO volunteers about the _Use of Optical Aids for UK Moon Sightings_ , whether they should be allowed or not. This question was sent to major seminaries (Darul Ulooms), and the fatwa received was positive. The CIO has liaised with local Astronomical Societies (e.g., York, Leeds, Bradford, etc.) for support and the HM Nautical Almanac Office (HMNAO) to obtain 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
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 **Summary of the main** materials on the ICOUK website for public benefit, as well as offering **activities undertaken for the** onsite training/public meetings/seminars across the UK, Alhamdulillah. **public benefit in relation to** Several short videos have also been published to promote the UK Hijri **these objects (include within** Calendar, such as expected dates for Ramadan and Eids in advance. **this section the statutory declaration that trustees have** One of the main sources of reaching the public is the ICOUK website, **had regard to the guidance** which is also used for sending moon sighting reports. The website has **issued by the Charity** been continuously improved for ease of reporting by volunteers, including **Commission on public** the development of a secure Hijri Calendar API for remote devices. **benefit)** Facilitating the establishment of a Hijri Calendar based on Local Moon Sighting requires an efficient _Testimony Procedure_ conducted within a short time after sunset (from the UK). The trustees have continued the monthly _Testimony and Declarations_ meetings (on the UK 29[th] date) 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 for 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; /media interviews to adopt UK-only Moon Sighting criteria for United Eids. The fatawa received about the _Use of Optical Aids_ have been widely • policy programme related publicised via the CIO website and social media channels. investment; • contribution made by There has been a drop in donations by the CIO volunteers compared to volunteers. the previous years, perhaps due to the _Major Lunar Standstills_ . Therefore, some of the regular expenses have been reduced (e.g., news adverts). The trustees consider that the activities undertaken provide benefit to the 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 9 out of 12 months (after sunset), leading to 6 x 29[th] and 6 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 8 years (1439/2017 – 1445/2024) 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 few years, the CIO has been trialling the complete 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 donations from the volunteers, such as to update the website or the mobile phone apps.
The CIO has undertaken another upgrade of the website to provide accessibility to a wider audience without any additional fundraising.
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's bank account. Hence, the CIO can 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 (** e.g., Secretary, Chair, etc **)** Chair (of Trustees)
**Date** 17/8/2025
March **2012**
**TAR**
5
**Charity Name No (if any) ISLAMIC CRESCENTS OBSERVATION FOR THE UK (ICOUK) 1181887 Receipts and payments accounts CC16a For the period** Period start date Period end date **To from** 01/04/2024 31/03/2025
|**Section A Receipts and payments**|**Section A Receipts and payments**||||||
|---|---|---|---|---|---|---|
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**
**2,166**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,166**
**44**
**-**
**44**
**2,210**
**364**
**1,249**
**405**
**-**
**-**
**-**
**-**
**-**
**-**
**2,018**
**-**
**-**
**-**
**2,018**
**192**
**9,409**
**9,601**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total funds**
**to the nearest £**
**2,166**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,166**
**44**
**-**
**44**
**2,210**
**364**
**1,249**
**405**
**-**
**-**
**-**
**-**
**-**
**-**
**2,018**
**-**
**-**
**-**
**2,018**
**192**||**Last year**
**to the nearest £**|
|Donations - General|**2,166**|||||**9,409**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
|**_Sub total_**_(Gross income for_
_AR)_|**2,166**|||||**9,409**|
||||||||
|**A2 Asset and investment sales,**
**(see table).**|||||||
|PayPal Donations(C/F)|**44**||||||
||**-**|||||**-**|
|**_Sub total_**|**44**|||||**-**|
|**_Total receipts_**
**A3 Payments**|||||||
|||||||**9,409**|
||||||||
|
General Expense|**364**|||||**-**|
|Training/ObservatoryExpenses|**1,249**|||||**-**|
|Website/Apps Develop/Maintenance|**405**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
|**_Sub total_ **|**2,018**|||||**-**|
||||||||
|**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_**|||||||
|||||||**-**|
||||||||
||**192**|**-**|**-**|**192**||**9,409**|
|||**-**|**-**|**-**||**-**|
||**9,409**|**-**|**-**|**9,409**||**-**|
||**9,601**|**-**|**-**|**9,601**||**9,409**|
CCXX R1 accounts (SS)
17/08/2025
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**|Signature
N/A
**Details**
Held in HSBC Bank
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
N/A
**Details**
**Details**
N/A
**Details**
N/A|**Unrestricted funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**9,601**
**-**
**-**
**-**
**-**
**-**
**9,601**
**-**
OK
OK
**Unrestricted funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which asset**
**belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which asset**
**belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which liability**
**relates**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
Print Name
Qamar Uddin (K. Miah)|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**Endowment**
**funds**
**to nearest £**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**
**(optional)**|
|||||
|||||
|||||
|||||
|||||
|||||
||||Date of
approval|
|||Qamar Uddin (K. Miah)|17/08/2025|
|||||
CCXX R2 accounts (SS)
17/08/2025
2