2025-12-31-accounts - Masjid Al-Noor

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Charity registration number: 1184868

MASJID AL-NOOR TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Masjid Al-Noor Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11

Masjid Al-Noor

Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The principal objectives and activities of Masjid Al-Noor, as set out in its Constitution, is:

To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for Islamic worship and Islamic education in accordance with the teachings of the Quran and Sunnah of the Prophet Muhammad (Peace and Blessings Be Upon Him) and the Sahabah-e-Keraam (Companions).

Public Benefit

The mosque carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, as summarised below, provide benefit both to those who worship at our Mosque and the wider community of Boston.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious and community services and activities including:

Prayers: The Mosque is open all day for daily and Friday prayers. During the week we have many people who regularly attend daily and Friday prayers.

Festivals: The Mosque arranges other programmes during the year such as Taraveeh prayers in the month of Ramadhan, Khatmul Quran, Qayam for Lailatul Qadr and Eid-e-Meelad-un-Nabi programme.

Funeral facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials.

Zakat: It is a part of our faith that all who are able should offer Zakat. Zakat is collected in proportion to a person's means, in accordance with the teaching of Islam, and is giving of money for a number of specific purposes, including to help others, and to further the teachings of Islam. A Muslim need not give Zakat through the Mosque but we do provide the opportunity for those attending the Mosque to give Zakat and we arrange its distribution for approved purposes.

The Zakat money is used by the trust to sponsor needy students with their educational expenses, support families requiring maintenance and support other charitable organisations in natural disasters, eye and other health issues etc. None of the Zakat money is used to fund the Mosque. The Mosque makes no charge for the collection and distribution of Zakat.

Financial Review

Financial Position

The charity reported a deficit of £2,253 during the year. Total income amounted to £17,863 whilst expenditure totalled £20,116. As a result, total funds reduced from £14,446 to £12,193 at 31 December 2025. The charity ended the year with cash balances of £12,193, of which £321 represented restricted funds. Although reserves reduced during the year, the trustees are satisfied that the charity retains sufficient resources to continue its charitable activities and meet its ongoing obligations.

Reserves Policy

The charity’s policy is to maintain sufficient unrestricted reserves to meet ongoing operational costs and commitments of the Mosque. The trustees review the level of reserves periodically to ensure that the charity is able to continue its activities and respond to unforeseen circumstances where necessary.

Risk Management

...CONTINUED

Page 1

Masjid Al-Noor Trustees' Report (continued) For The Year Ended 31 December 2025

Reserves Policy - continued

The trustees regularly consider the major risks to which the charity may be exposed and take appropriate steps to mitigate those risks where possible. The trustees believe that maintaining appropriate financial controls, monitoring cash flows and reviewing operational matters on an ongoing basis assists in reducing exposure to significant risks.

Future Plans

The trustees intend to continue advancing the religion of Islam through the provision of facilities for worship, Islamic education and community activities. The charity also aims to continue improving facilities and services provided to the local community.

Structure, Governance and Management

Governing Document

Masjid Al-Noor is a Charitable Incorporated Organisation (CIO) governed by its Constitution dated 12 August 2019. The charity is registered with the Charity Commission under registered charity number 1184868. The CIO follows the Foundation model constitution whereby the only voting members are the charity trustees.

The trustees are responsible for the overall management and administration of the charity and meet regularly to discuss the activities, operation and financial position of the Mosque. Day to day matters are managed by the trustees and volunteers.

Trustee Selection Methods

The first trustees were appointed on incorporation of the CIO. Under the Constitution, any new trustees are appointed by existing trustees following nomination and approval at a properly convened trustees’ meeting.

New trustees are provided with a copy of the Constitution together with relevant information regarding the charity’s objectives, activities and responsibilities as trustees.

Reference and Administrative Details

Trustees

Abdul Aziz Dhedhi - Trustee (resigned 05/04/2025) Abdul Basit Aziz Dhedhi - Chair Adeel Rehman - Trustee Jazib Dahar - Trustee

Charity Number

1184868

Independent Examiner

Watergates Ltd Chartered Certified Accountants & Registered Auditors Watergates

Chartered Certified Accountants & Registered Auditors 109 Coleman Road Leicester LE5 4LE

Page 2

Masjid Al-Noor Trustees' Report (continued) For The Year Ended 31 December 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Abdul Basit Aziz Dhedhi

Trustee 1st June 2026

Page 3

Masjid Al-Noor Independent Examiner's Report to the Trustees of Masjid Al-Noor For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of Masjid Al-Noor (the Trust) for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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.

Watergates Ltd Chartered Certified Accountants & Registered Auditors

1st June 2026 109 Coleman Road Leicester LE5 4LE

Page 4

Masjid Al-Noor Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 17,593	Restricted funds £ 270	2025 Total funds £ 17,863	2024 Total funds £ 20,929
(20,116)	-	(20,116)	(24,080)
(2,523)	270	(2,253)	(3,151)
(2,523) 14,395	270 51	(2,253) 14,446	(3,151) 17,597
11,872	321	12,193	14,446

The notes on pages 8 to 10 form part of these financial statements.

Page 5

Masjid Al-Noor Comparative Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 20,884	Restricted funds £ 45	2024 Total funds £ 20,929
(24,080)	-	(24,080)
(3,196)	45	(3,151)
(3,196) 17,591	45 6	(3,151) 17,597
14,395	51	14,446

The notes on pages 8 to 10 form part of these financial statements.

Page 6

Masjid Al-Noor Statement of Financial Position As At 31 December 2025

Unrestricted funds £ 11,872	Restricted funds £ 321	2025 Total funds £ 12,193	2024 Total funds £ 14,446
11,872 11,872	321 321	12,193 12,193	14,446 14,446
11,872	321	12,193	14,446
11,872	321	12,193	14,446
		321 11,872	51 14,395
		12,193	14,446

The notes on pages 8 to 10 form part of these financial statements.

Page 7

Masjid Al-Noor Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

Masjid Al-Noor is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1184868. The principal address is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

. Income from Donations and Legacies
			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	17,593	270	17,863
			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	20,884	45	20,929

Page 8

Masjid Al-Noor Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

4. Analysis of Expenditure Advancement of religion Advancement of religion 5. Support Costs Employee costs Premises expenses Governance costs Employee costs Premises expenses Governance costs 6. Independent Examiner's Remuneration 2025 £ Independent examination of the financial statements 200	2025 Support costs (see note 5) £ 20,116 2024 Support costs (see note 5) £ 24,080 2025 Advancement of religion £ 13,161 6,755 200
	20,116
	2024 Advancement of religion £ 14,135 9,745 200
	24,080
	2024 £ 200

Page 9

Masjid Al-Noor Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

7. Staff Costs

Staff costs were as follows:

Wages and salaries

2025	2024
£	£
13,161	14,135

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

8. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

9. Movement in Funds

As at 1 January 2025 £ 14,395 51 -	Income £ 17,593 - 270	Expenditure £ (20,116) - -	As at 31 December 2025 £ 11,872 51 270
51	270	-	321

14,446	17,863	(20,116)	12,193
As at 1 January 2024 £ 17,591 6	Income £ 20,884 45	Expenditure £ (24,080) -	As at 31 December 2024 £ 14,395 51
17,597	20,929	(24,080)	14,446

10. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

11. Related Party Disclosures

There have been no related party transactions in the reporting period that requires disclosure.

Page 10

Masjid Al-Noor Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Charitable Activities: Advancement of religion Wages and salaries Light and heat Water rates Repairs and maintenance Cleaning and materials Independent examiner's fees NET EXPENDITURE	2025 Total funds £ 17,863	2024 Total funds £ 20,929
	17,863	20,929
	17,863 (13,161) (4,306) (1,249) - (1,200) (200)	20,929 (14,135) (6,795) (1,100) (650) (1,200) (200)
	(20,116)	(24,080)
	(20,116)	(24,080)
	(2,253)	(3,151)

Page 11