REGISTERED CHARITY NUMBER: 1187331
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 1st April 2025
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 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2025
The trustees present their report with the financial statements of the charity for the Period ended 01 April 2025. 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 provides facilities for the general public at its centre in Leeds.
The Charity offers a wide range of activities for both Muslims and non-Muslims, with a strong commitment to inclusion and community unity. We actively promote positive character development among young people, encouraging respect, equality, and non-discrimination regardless of race, religion, or sexual orientation.
Our services include religious education for adults and children, nurturing Islamic values and manners in line with the teachings of Prophet Muhammad (PBUH).
Since the pandemic, the Charity has adapted the delivery of its services and activities to ensure continued support for the community. All government guidelines have been strictly observed, with appropriate social distancing measures maintained on the premises at all times.
Religious Activities
1) Prayer
The masjid serves as a central place of worship and spiritual gathering for the community, hosting daily prayers as well as the weekly Friday prayer. On average, between 180 and 200 people regularly attend throughout the week, reflecting the masjid's important role in supporting the religious life of the community.
2) Marriage Solemnisation
Family life forms the foundation of a strong and successful society, and marriage is a significant and joyous milestone within the Muslim community. Al-Rahmah facilitates the solemnisation of Islamic marriages by conducting the Nikah ceremony in accordance with Islamic principles. Upon completion, the couple is issued an official Nikah certificate as confirmation that their marriage has been conducted in accordance with Islamic law.
3) Religious Advice & Counselling
Members of the community regularly turn to the masjid for guidance and support in matters affecting their daily lives. Al-Rahmah provides access to trained Imams who offer confidential advice and counselling on a range of issues, including bereavement, cultural and social challenges, generational differences, and marital concerns. Through this service, the masjid aims to provide compassionate, faith-based support to individuals and families within the community.
Public benefit
The Trustees confirm that they have complied with their duty under Section 4 of the Charities Act 2011 by giving due consideration to the public benefit guidance issued by the Charity Commission when determining and reviewing the activities carried out by the Charity.
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AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2025
OBJECTIVES AND ACTIVITIES
Volunteers
The Charity is supported by a team of dedicated and committed volunteers with a wide range of skills and experience. Their contribution is vital to the Charity's ability to deliver public benefit and effectively serve the wider community. Through their time, effort, and commitment, they help drive the organisation forward, ensuring that more people particularly young people are able to access and benefit from its services and activities.
The madrassa is managed and operated by qualified teachers, volunteers, and support staff. Volunteers also lead recreational activities for women and young people and assist with the upkeep and maintenance of the premises to ensure a safe and welcoming environment for all.
All volunteers who work closely with children are required to undergo appropriate DBS checks and receive relevant safeguarding and health and safety training.
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 7.
The reserves currently stands at £292,966 and details are as follows: Unrestricted funds £89,248 Restricted funds £203,718
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AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2025
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.
The Trustees ensure that all necessary policies and procedures are in place and subject to regular review. They also ensure that volunteers receive up-to-date training to maintain compliance with safeguarding requirements, health and safety regulations, and data protection legislation. All volunteers who work closely with children are required to undergo enhanced DBS checks, and this requirement applies to all new volunteers prior to commencing their roles. The Charity also maintains appropriate insurance cover to support its activities and safeguard its beneficiaries, volunteers, and premises.
Funding
The Charity's financial reserves are currently in a stable position, enabling it to expand its provision of classes and further benefit the community. To strengthen long-term sustainability, the Charity encourages regular donations through standing orders and organises fundraising events throughout the year. A modest fee has also been introduced for certain services to help contribute towards operational costs and ensure the continued delivery of activities.
Projects
The Charity aims to continue growing and expanding its services to reach more people at its centre in Leeds, while also working towards developing additional centres across the UK. As part of its commitment to community wellbeing, the Charity organises regular countryside visits throughout the year, encouraging families and young people to appreciate nature and enjoy a healthy alternative to busy urban life.
The youth club volunteers have also successfully expanded the sports programme to include a wider range of exercise and gym classes. These sessions are offered either free of charge or at reduced rates, ensuring they remain accessible and inclusive for all members of the community.
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 Way Leeds LS7 3JB
Trustees
A P Shan M Iqbal M Rashid (Chair)
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AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2025
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 25th February 2026 and signed on its behalf by:
M Rashid (Chair) - Trustee
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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 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 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 (FCCA)
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
25th February 2026
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AL-RAHMAH FAITH CENTRE
Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 101,703 - Charitable activities 3 Mosque and community 1,659 3,319 Sadaka & Zakat - 2,990 Other income 4,495 - Total 107,857 6,309 EXPENDITURE ON Charitable activities 4 Mosque and community 100,559 10,729 Other 4,534 - Total 105,093 10,729 NET INCOME/(EXPENDITURE) 2,764 (4,420) RECONCILIATION OF FUNDS Total funds brought forward 86,484 208,138 TOTAL FUNDS CARRIED FORWARD 89,248 203,718 |
1/4/25 Total funds £ 101,703 4,978 2,990 4,495 114,166 111,288 4,534 115,822 (1,656) 294,622 292,966 |
1/4/24 Total funds £ 74,869 7,566 3,726 5,720 91,881 87,149 814 87,963 3,918 290,704 294,622 |
|---|---|---|
The notes form part of these financial statements
Page 6
AL-RAHMAH FAITH CENTRE
Balance Sheet 1ST APRIL 2025
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 8 134,308 203,329 CURRENT ASSETS Cash at bank and in hand 4,630 389 CREDITORS Amounts falling due within one year 9 (10,690) - NET CURRENT ASSETS (6,060) 389 TOTAL ASSETS LESS CURRENT LIABILITIES 128,248 203,718 CREDITORS Amounts falling due after more than one year 10 (39,000) - NET ASSETS 89,248 203,718 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
1/4/25 Total funds £ 337,637 5,019 (10,690) (5,671) 331,966 (39,000) 292,966 89,248 203,718 292,966 |
1/4/24 Total funds £ 334,930 12,382 (11,690) 692 335,622 (41,000) 294,622 86,484 208,138 294,622 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25th February 2026 and were signed on its behalf by:
M Rashid (Chair) - Trustee
A P Shan - Trustee
The notes form part of these financial statements
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements FOR THE YEAR ENDED 1ST APRIL 2025
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 Fixture & fittings - 25% Straight Line Computer equipment- 25% 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 2025
2. DONATIONS AND LEGACIES
| 1/4/25 £ Donations 101,703 3. INCOME FROM CHARITABLE ACTIVITIES 1/4/25 Activity £ Madrassa Income Mosque and community 1,659 Mosque project Mosque and community 309 Zakat income Mosque and community - Iftar Mosque and community 2,250 Disaster appeal Mosque and community 760 Zakat income Sadaka & Zakat 310 Sadaka income Sadaka & Zakat 2,680 7,968 4. CHARITABLE ACTIVITIES COSTS Support Direct costs (see Costs note 5) £ £ Mosque and community 77,784 33,504 5. SUPPORT COSTS Human Governance Management resources costs £ £ £ Mosque and community 12,447 12,000 9,057 |
1/4/24 £ 74,869 1/4/24 £ 1,942 2,030 924 1,945 725 - 3,726 11,292 Totals £ 111,288 Totals £ 33,504 |
|---|---|
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefiits paid for the period ended 01 April 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 1st April 2025 nor for the year ended 1st April 2024.
here were no trustees' expenses paid for the year ended 1st April 2025 nor for the year ended 1st April 2024
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 74,869 - Charitable activities Mosque and community 1,942 5,624 Sadaka & Zakat - 3,726 Other income 5,720 - Total 82,531 9,350 EXPENDITURE ON Charitable activities Mosque and community 68,872 18,277 Other 814 - Total 69,686 18,277 NET INCOME/(EXPENDITURE) 12,845 (8,927) Transfers between funds (4,579) 4,579 Net movement in funds 8,266 (4,348) RECONCILIATION OF FUNDS Total funds brought forward 78,218 212,486 TOTAL FUNDS CARRIED FORWARD 86,484 208,138 |
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 |
|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2025
8. TANGIBLE FIXED ASSETS
| Fixtures Freehold and Computer property fittings equipment £ £ £ COST At 2nd April 2024 348,958 - - Additions - 1,259 8,585 At 1st April 2025 348,958 1,259 8,585 DEPRECIATION At 2nd April 2024 14,028 - - Charge for year 4,676 662 1,799 At 1st April 2025 18,704 662 1,799 NET BOOK VALUE At 1st April 2025 330,254 597 6,786 At 1st April 2024 334,930 - - 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 1/4/25 £ Taxation and social security 9,490 Other creditors 1,200 10,690 10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 1/4/25 £ Other creditors 39,000 11. MOVEMENT IN FUNDS Net movement At 2.4.24 in funds £ £ Unrestricted funds General fund 86,484 2,764 Restricted funds Restricted fund 208,138 (4,420) TOTAL FUNDS 294,622 (1,656) |
Totals £ 348,958 9,844 358,802 14,028 7,137 21,165 337,637 334,930 1/4/24 £ 8,290 3,400 11,690 1/4/24 £ 41,000 At 1.4.25 £ 89,248 203,718 292,966 |
|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2025
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | ||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 107,857 | (105,093) | 2,764 | ||
| Restricted funds | |||||
| Restricted fund | 6,309 | (10,729) | (4,420) | ||
| TOTAL FUNDS | 114,166 | (115,822) | (1,656) | ||
| Comparatives for movement in funds | |||||
| At 2.4.23 | Net movement in funds |
Transfers between funds |
At 1.4.24 |
||
| Unrestricted funds | £ | £ | £ | £ | |
| General fund | 78,218 | 12,845 | (4,579) | 86,484 | |
| Restricted funds | |||||
| Restricted fund | 212,486 | (8,927) | 4,579 | 208,138 | |
| TOTAL FUNDS | 290,704 | 3,918 | - | 294,622 | |
| Comparative net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 82,531 | (69,686) | 12,845 | ||
| Restricted funds | |||||
| Restricted fund | 9,350 | (18,277) | (8,927) | ||
| TOTAL FUNDS | 91,881 | (87,963) | 3,918 |
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net Transfers movement between At 2.4.23 in funds funds £ £ £ Unrestricted funds General fund 78,218 15,609 (4,579) Restricted funds Restricted fund 212,486 (13,347) 4,579 TOTAL FUNDS 290,704 2,262 - |
At 1.4.25 £ 89,248 203,718 292,966 |
|---|---|
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 | 190,388 (174,779) |
15,609 |
| Restricted funds | ||
| Restricted fund | 15,659 (29,006) |
(13,347) |
| TOTAL FUNDS | 206,047 (203,785) |
2,262 |
12. RELATED PARTY DISCLOSURES
An agreement for advertising services was in place between VVC Media Ltd and AL-Rahmah Faith Centre. Mr Irfan Mohammed Rashid, the son of a trustee, has a participating interest in VVC Media Ltd. During the period, AL-Rahmah Faith Centre paid £16,000 to VVC Media Ltd for advertising services. All transactions were conducted at arm’s length.
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AL-RAHMAH FAITH CENTRE
Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Madrassa Income Mosque project Zakat income Sadaka income Iftar Disaster appeal Other income Hall Other Income Total incoming resources EXPENDITURE Charitable activities Rates and water Insurance Advertising Sundries Donation to other charities Repairs and maintenance Event Cost Books Other Subcontractor Equipment expense Support costs Management Light and heat Telephone Carried forward |
1/4/25 £ 101,703 1,659 309 310 2,680 2,250 760 7,968 - 4,495 4,495 114,166 4,031 1,072 17,371 224 28,598 14,518 11,970 - 77,784 4,435 99 4,534 8,424 466 8,890 |
1/4/24 £ 74,869 1,942 2,030 924 3,726 1,945 725 11,292 5,000 720 5,720 91,881 8,449 1,122 2,357 28 17,908 11,632 4,440 543 46,479 - 814 814 7,084 434 7,518 |
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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 2025
| Management Brought forward Postage and stationery Rent Cleaning Human resources Wages Governance costs Legal fee Independent examination fee Freehold property Fixtures and fittings Computer equipment Total resources expended Net (expenditure)/income |
1/4/25 £ 8,890 707 2,100 750 12,447 12,000 720 1,200 4,676 662 1,799 9,057 115,822 (1,656) |
1/4/24 £ 7,518 930 - 546 8,994 25,396 404 1,200 4,676 - - 6,280 87,963 3,918 |
|---|---|---|
This page does not form part of the statutory financial statements
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