## **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|2025|**To**|31|03|2026|
## 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|Abdul Waheed|Manningham, Bradford BD8 7JF|
|Testimony Panel|Sabri Ali Alabri|Barking, London IG11 7GS|
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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;
This was the third year of the low-altitude moons of the _Major Lunar Standstills_ , resulting in a few consecutive 30-day months without breaking the Hijri calendar rule (29-30 days/month). The experience gained from the past three winters (2023-2025) seems to indicate that the UK-only moon sighting criteria will hold across all seasons, Insha’Allah.
The CIO has liaised with local Astronomical Societies 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.
- trustees’ consideration of major risks and the system and procedures to manage them.
## **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 the 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 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 on- **activities undertaken for the** site 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 and the importance of local moon sightings (UK). **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 plugin to display the Hijri dates on remote websites. **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. • policy programme related There has been a drop in reporting by the CIO volunteers compared to investment; previous years, perhaps due to the _Major Lunar Standstills_ . Therefore, the • contribution made by CIO trustees have started to encourage other volunteers from each UK volunteers. region to participate and assist in delivering monthly training sessions. 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**
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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_ ). Although the UK’s cloudy weather creates a challenge, observations by trustees and volunteers show that the first day’s crescent moon can indeed be sighted in the UK throughout the year, fully meeting 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 days/month) during the reporting period, and the first day’s crescent moon was SEEN in 12 out of 12 months (after sunset), leading to 6 x 29[th] and 6 x 30[th] days/month, which were perfectly meeting Hijri Calendar rules for UK-only moon sightings (without foreign news)!
The above results were achieved by regular training and publicity via the ICOUK website, Social Media channels (Facebook, Twitter, Instagram, Telegram, etc), Email Newsletters/Mailing List to all subscribers, “ _Spot the Moon Competition_ ” prizes and training videos/guides, as well as providing location data on the ICOUK website for most of the UK cities.
This reporting year marks 9 years (1439/2017 – 1447/2025) of UK observation data that fully met the 29/30 days/month rule of Shariah, supported by many Islamic rulings (Fatawa) for UK Muslims to follow Local Moon Sightings, as published on the ICOUK website.
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), Insha’Allah.
It should be noted that following foreign moon sighting news not only leads to missing most local 29[th] sightings (which could be a local 28[th] date), but it could also lead to 28- or 31-day months (if the month was started with UK moon sighting and ended with a foreign moon sighting or vice versa). The full analysis (1447H) has been published on the website!
March **2012**
**TAR**
4
## **Section E Financial review**
No significant reserves
**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 funding come from donations from the volunteers, such as to update the website or improve other services. There is a need to completely redevelop the website to meet the current user demands, which may incur additional costs.
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** 25/8/2026
March **2012**
**TAR**
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**----- Start of picture text -----**
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 01/04/2025 31/03/2026
Section A Receipts and payments
Unrestricted Restricted
Endowment funds Total funds Last year
funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Donations - General 1,680 - - 1,680 9,610
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
AR) [ 1,680 ] - - 1,680 9,610
A2 Asset and investment sales,
(see table).
PayPal Donations (C/F) - - - -
- - - - -
Sub total - - - - -
Total receipts 1,680 - - 1,680 9,610
A3 Payments
General Expense 453 - - 453 -
Training/Observatory Expenses 342 - - 342 -
Website/Apps Develop/Maintenance 299 - - 299 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total [ 1,094 ] - - 1,094 -
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 1,094 - - 1,094 -
Net of receipts/(payments) 586 - - 586 9,610
A5 Transfers between funds - - - -
A6 Cash funds last year end 9,611 - - 9,611 -
Cash funds this year end 10,197 - - 10,197 9,610
**----- End of picture text -----**
CCXX R1 accounts (SS)
26/08/2026
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
**B5 Liabilities**
**B3 Investment assets**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B1 Cash funds**|**Details**
N/A
**Details**
N/A
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
N/A
**Details**
Held in HSBC Bank
**Details**
Signature
N/A|**Unrestricted funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**9,601**
**-**
**-**
**-**
**-**
**-**
**10,197**
**-**
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
25/08/2026|
CCXX R2 accounts (SS)
26/08/2026
2