REGISTERED CHARITY NUMBER: 1187331
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 1st April 2024
for
AL-RAHMAH FAITH CENTRE
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
AL-RAHMAH FAITH CENTRE
Contents of the Financial Statements FOR THE YEAR ENDED 1ST APRIL 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2024
The trustees present their report with the financial statements of the charity for the Period ended 01 April 2024. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and public benefit
The objectives of Al-Rahmah faith centre as set out in its Articles of Association are:
To advance the religion of Islam in the UK for the benefit of the public through the holding of prayer meetings, lectures, religious activities to enlighten others about the religion of Islam.
In pursuance of these objects, the charity hosts a range of activities for the benefit of the public.
Significant activities
The Charity has provided facilities to the general public at the centre in Leeds.
A wide range of activities are on offer for both Muslims and non-Muslims. We place strong emphasis on including everyone in the community and developing strong characteristics in our youth to treat everyone equal in society and not to discriminate against race, religion or sexual orientation.
We provide religious teachings to adults and children, developing Islamic Manners in accordance with the teachings of Prophet Muhammad (PBUH).
Since the pandemic, the charity has adapted the way it has delivered its services and activities. Government guidelines were strictly followed and social distancing measures were in place all times while on premises.
Religious Activities
1) Prayer
The masjid provides a centre for our prayers and worship and for the activities associated with our faith. During the week we have about 130 - 180 people who regularly attend daily and Friday Prayers.
2) Marriage Solemnisation
Family life is the building block of a successful society, and marriage is an occasion of great joy in the Muslim community. Al-Rahmah facilitates the solemmsation of an Islamic contract of marriage. The newly married couple is provided with an official "Nikah" certificate to show that they have been married according to Islamic law.
3) Religious Advice & Counselling
Muslims turn to masjid for guidance and advice in all matters of their day-to-day life. Al-Rahmah has trained imams to advice and counsel on the many concerns of the community such as bereavement, cultural challenges, generational issues and matrimonial problems.
Public benefit
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the Charity.
Volunteers
The charity benefits from a team of dedicated and committed volunteers, who are skilled in many areas. They are key to the success of the charity in delivering public benefit to the community. They have contributed their time and efforts to drive the organisation forward to ensure that more people, particularly the youth, can benefit from the services and activities that the charity offer. The madrassa will be wholly managed and run by teachers, volunteers and helpers. The volunteers will also run all the recreational activities for the ladies and the youth, as well as maintaining the building to ensure a safe environment for everyone. All volunteers who will be working closely with children would be required to get DBS checked and trained for health and safety.
Page 1
AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2024
FINANCIAL REVIEW
Reserves policy
Charity has funds applied to the relevant purpose. An analysis of expenditure is shown in the Statement of Financial Activities on page 6.
The reserves currently stands at £294,622 and details are as follows: Unrestricted funds £86,484 Restricted funds £208,138
FUTURE PLANS
Governance and Administration
The trustees will ensure that all the policies are in place, reviewed regularly and all volunteers are up to date with their training to ensure compliance with safeguarding children, health and safety and data protection. All volunteers who are working closely with children have been DBS checked and any new volunteers will undergo this check. A suitable insurance policy is in place.
Funding
The financial reserve of the charity is in a good position to provide more classes to benefit the Community. We encourage users to set up standing orders and hold fundraising events. We have introduced a small charge for some of our services to contribute towards the charity expenses.
Projects
The charity aims to grow and expand its services to more people at the Leeds centre as well develop other centres across the UK. We also plan to arrange regular visits to the countryside during all seasons to encourage families and youth to appreciate nature and experience an alternative to the busy urban lifestyle.
Our youth club volunteers have successfully expanded the sports timetable to include additional exercise and gym classes, offered mostly free of charge or at reduced rates, ensuring greater accessibility for all
Developing Relationships
We will continue to open our activities/services to both Muslims and non-Muslims. We will have open and interfaith days to challenge misconceptions about Islam and explain Muslim concepts. We will continue to think of new ways to draw in more users from the wider community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a CIO
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1187331
Principal address
Unit 6 Gemini Business Park Sheepscar Court Leeds LS7 3JB
Trustees
A P Shan M Iqbal M Rashid (Chair)
Page 2
AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
Approved by order of the board of trustees on 26th March 2025 and signed on its behalf by:
M Rashid-(Chair) - Trustee
Page 3
Independent Examiner's Report to the Trustees of Al-Rahmah Faith Centre
Independent examiner's report to the trustees of Al-Rahmah Faith Centre
I report to the charity trustees on my examination of the accounts of Al-Rahmah Faith Centre (the Trust) for the year ended 1st April 2024.
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 Act and in carrying out my examination I have followed all 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 content 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.
Usman Zahoor
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
26th March 2025
Page 4
AL-RAHMAH FAITH CENTRE
Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 74,869 Charitable activities 3 Mosque and community 1,942 Sadaka & Zakat - Other income 5,720 Total 82,531 EXPENDITURE ON Charitable activities 4 Mosque and community 68,872 Other 814 Total 69,686 NET INCOME/(EXPENDITURE) 12,845 Transfers between funds 11 (4,579) Net movement in funds 8,266 RECONCILIATION OF FUNDS Total funds brought forward 78,218 TOTAL FUNDS CARRIED FORWARD 86,484 |
Restricted fund £ - 5,624 3,726 - 9,350 18,277 - 18,277 (8,927) 4,579 (4,348) 212,486 208,138 |
1/4/24 Total funds £ 74,869 7,566 3,726 5,720 91,881 87,149 814 87,963 3,918 - 3,918 290,704 294,622 |
1/4/23 Total funds £ 66,240 18,500 1,826 - 86,566 89,452 - 89,452 (2,886) - (2,886) 293,590 290,704 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
AL-RAHMAH FAITH CENTRE
Balance Sheet 1ST APRIL 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 127,181 CURRENT ASSETS Cash at bank and in hand 11,993 CREDITORS Amounts falling due within one year 10 (52,690) NET CURRENT ASSETS (40,697) TOTAL ASSETS LESS CURRENT LIABILITIES 86,484 NET ASSETS 86,484 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 207,749 389 - 389 208,138 208,138 |
1/4/24 Total funds £ 334,930 12,382 (52,690) (40,308) 294,622 294,622 86,484 208,138 294,622 |
1/4/23 Total funds £ 339,606 3,527 (52,429) (48,902) 290,704 290,704 78,218 212,486 290,704 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26th March 2025 and were signed on its behalf by:
M Rashid-(Chair) - Trustee
A P Shan - Trustee
The notes form part of these financial statements
Page 6
AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements FOR THE YEAR ENDED 1ST APRIL 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.
Income
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.
Expenditure
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.
Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management
. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.
Depreciation is provided on the following basis:
Buildings - 2% Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2024
2. DONATIONS AND LEGACIES
| Donations 3. INCOME FROM CHARITABLE ACTIVITIES Activity Madrassa Income Mosque and community Mosque project Mosque and community Zakat income Mosque and community Fundraising events Mosque and community Iftar Mosque and community Disaster Appeal Mosque and community Sadaka income Sadaka & Zakat 4. CHARITABLE ACTIVITIES COSTS Mosque and community 5. SUPPORT COSTS Management r £ Mosque and community 8,994 |
1/4/24 £ 74,869 1/4/24 £ 1,942 2,030 924 - 1,945 725 3,726 11,292 Support Direct costs (see Costs note 5) £ £ 51,155 35,994 Human Governance esources costs £ £ 25,396 1,604 |
1/4/23 £ 66,240 1/4/23 £ 2,829 10,487 - 5,184 - - 1,826 20,326 Totals £ 87,149 Totals £ 35,994 |
|---|---|---|
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefiits paid for the period ended 01 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 1st April 2024 nor for the year ended 1st April 2023.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Engaged on management and administration No employees received emoluments in excess of £60,000. |
1/4/24 2 |
1/4/23 3 |
|---|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2024
| 8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 66,240 Charitable activities Mosque and community 2,829 Sadaka & Zakat - Total 69,069 EXPENDITURE ON Charitable activities Mosque and community 63,335 NET INCOME/(EXPENDITURE) 5,734 Transfers between funds (4,265) Net movement in funds 1,469 RECONCILIATION OF FUNDS Total funds brought forward 76,749 TOTAL FUNDS CARRIED FORWARD 78,218 9. TANGIBLE FIXED ASSETS COST At 2nd April 2023 and 1st April 2024 DEPRECIATION At 2nd April 2023 Charge for year At 1st April 2024 NET BOOK VALUE At 1st April 2024 At 1st April 2023 |
Restricted fund £ - 15,671 1,826 17,497 26,117 (8,620) 4,265 (4,355) 216,841 212,486 |
Total funds £ 66,240 18,500 1,826 86,566 89,452 (2,886) - (2,886) 293,590 290,704 Freehold property £ 348,958 9,352 4,676 14,028 334,930 339,606 |
|---|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2024
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Taxation and social security Other creditors 11. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS Net movement in funds, included in the above are a Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
At 2.4.23 £ 78,218 212,486 290,704 s follows: At 2.4.22 £ 76,749 216,841 293,590 |
Net movement in funds £ 12,845 (8,927) 3,918 Incoming resources £ 82,531 9,350 91,881 Net movement in funds £ 5,734 (8,620) (2,886) |
1/4/24 1/4/23 £ £ 8,290 8,029 44,400 44,400 52,690 52,429 Transfers between At funds 1.4.24 £ £ (4,579) 86,484 4,579 208,138 - 294,622 Resources Movement expended in funds £ £ (69,686) 12,845 (18,277) (8,927) (87,963) 3,918 Transfers between At funds 1.4.23 £ £ (4,265) 78,218 4,265 212,486 - 290,704 |
|---|---|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2024
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 69,069 Restricted funds Restricted fund 17,497 TOTAL FUNDS 86,566 A current year 12 months and prior year 12 months combined position is as follows: Net movement At 2.4.22 in funds £ £ Unrestricted funds General fund 76,749 18,579 Restricted funds Restricted fund 216,841 (17,547) TOTAL FUNDS 293,590 1,032 |
Resources Movement expended in funds £ £ (63,335) 5,734 (26,117) (8,620) (89,452) (2,886) Transfers between At funds 1.4.24 £ £ (8,844) 86,484 8,844 208,138 - 294,622 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 151,600 (133,021) |
18,579 |
| Restricted funds | ||
| Restricted fund | 26,847 (44,394) |
(17,547) |
| TOTAL FUNDS | 178,447 (177,415) |
1,032 |
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2024
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 1st April 2024.
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AL-RAHMAH FAITH CENTRE
Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2024
| Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2024 |
||
|---|---|---|
| 1/4/24 | 1/4/23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 74,869 | 66,240 |
| Charitable activities | ||
| Madrassa Income | 1,942 | 2,829 |
| Mosque project | 2,030 | 10,487 |
| Zakat income | 924 | - |
| Sadaka income | 3,726 | 1,826 |
| Fundraising events | - | 5,184 |
| Iftar | 1,945 | - |
| Disaster Appeal | 725 | - |
| Other income | 11,292 | 20,326 |
| Hall Hire | 5,000 | - |
| Other income | 720 | - |
| 5,720 | - | |
| Total incoming resources | 91,881 | 86,566 |
| EXPENDITURE | ||
| Charitable activities | ||
| Rates and water | 8,449 | 5,455 |
| Insurance | 1,122 | - |
| Advertising | 2,357 | 6,044 |
| Sundries Expense | 28 | 291 |
| Donation to other charities | 17,908 | 7,325 |
| Repairs and maintenance | 11,632 | 16,759 |
| Event Cost | 4,440 | - |
| Books | 543 | 1,074 |
| Freehold property | 4,676 | 4,676 |
| Other | 51,155 | 41,624 |
| Equipment expenses | 814 | - |
| Support costs | ||
| Management | ||
| Light and heat | 7,084 | 5,149 |
| Telephone | 434 | 500 |
| Postage and stationery | 930 | 472 |
| Cleaning | 546 | - |
| 8,994 | 6,121 |
This page does not form part of the statutory financial statements
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AL-RAHMAH FAITH CENTRE
Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2024
| Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2024 |
||
|---|---|---|
| 1/4/24 | 1/4/23 | |
| £ | £ | |
| Management | ||
| Human resources | ||
| Wages | 25,396 | 40,333 |
| Governance costs | ||
| Legal fees | 404 | 174 |
| Independent examination fee | 1,200 | 1,200 |
| 1,604 | 1,374 | |
| Total resources expended | 87,963 | 89,452 |
| Net income/(expenditure) | 3,918 | (2,886) |
This page does not form part of the statutory financial statements
Page 14