2025-09-04-accounts

IN THE NAME OF ALLAH, THE MOST BENEFICENT, THE MOST MERCIFUL

33-37 Stuart Street, Oldham, OL8 1SD

Charity Number: 1189107

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENT

for the Year Ended 4 September 2025

Contents

Message from the Chair .......................................................................................................................... 3 Reference and Administrative Details .................................................................................................... 4 Statement of Trustee Responsibilities .................................................................................................... 5 Trustees' Report ...................................................................................................................................... 6 Independent Examiner's Report to the trustees of Shahjalal Mosque & Islamic Centre ....................... 9 Statement of Financial Activities for the Year Ended 4 September 2025 ............................................. 10 Balance Sheet as at 4 September 2025 ................................................................................................ 11 Notes to the Financial Statements for the Year Ended 4 September 2025 .......................................... 12

Page 2

Message from the Chair

It is my pleasure to present the annual report for Shahjalal Mosque and Islamic Centre for the period 05 September 2024 to 04 September 2025. This report reflects our services, activities, and key developments over the past year, as well as our continued commitment to serving the community.

Alhamdulillah, the support, generosity, and unity of our congregation have once again enabled the Mosque to remain a vibrant centre for worship, learning, and community cohesion. Attendance during Jummah and Ramadan continued to remain strong, with significant engagement from women, young people, and families.

During Ramadan, we were delighted to host a highly successful community Iftar, which brought together over 400 local residents, including women and children. This was one of our most well-attended community events to date and demonstrated the strength of community spirit in our local area.

The Management Committee has continued to work diligently to deliver services efficiently and transparently, strengthening our governance and enhancing the overall experience for worshippers and visitors.

Work is also underway to develop a formal syllabus for the children’s Moktab classes, aimed at strengthening the quality and consistency of teaching. This will help ensure that pupils receive a structured and well-rounded Islamic education, while also giving more parents greater confidence in sending their children to the Mosque to learn and develop their understanding of Islam.

I am also pleased to report that conveyancing for the purchase of the neighbouring property at 33 Stuart Street is now at an advanced stage. We anticipate completion in November 2025, insha’Allah. This acquisition will mark a major milestone in the Mosque’s long-term development, enabling us to create dedicated facilities for women, including their own entrance and washrooms, as well as expanded space to support our growing congregation.

As always, I extend my heartfelt gratitude to my fellow Trustees, the Management Committee, staff, volunteers, and the broader community for their unwavering dedication and support. May Allah SWT reward everyone abundantly for their efforts and contributions.

Shamim Miah Chair – Board of Trustees

Page 3

Reference and Administrative Details

Name: Shahjalal Mosque and Islamic Centre Charity Registration Number: 1189107 Date of Registration: 17 April 2020 Principal Address: 33-37 Stuart St, Oldham, Lancashire OL8 1SD

Organisation

A thirteen-member Board of Trustees holds overall responsibility and accountability for Shahjalal Mosque. The Board is responsible for setting the strategic direction and establishing the general policies that guide the operation, management, and development of the Mosque. All Trustees share equal responsibility in fulfilling these duties, and the roles of Chair, Secretary, and Treasurer exist solely for administrative and coordination purposes. The day-to-day management of the Mosque is delegated to a Sub-Committee known as the ‘Management Committee’. The names of the Trustees are:

1) Shamim Miah (Chair)

2) Delwar Hussain (Secretary)

• 3) Moklis Miah (Treasurer)

• 4) Syed Maruf Ali

• 5) Sheikh Mohammed Rayhan

• 6) Emdadur Rahman

• 7) Abdul Aziz

• 8) Ismail Hussain

• 9) Foysol Choudhury

10)Mohammed Habibur Rahman

• 11)Syed Mostak Miah 12)Fazlu Miah

• 13)Boshir Ali

Status and Administration

Shahjalal Mosque and Islamic Centre is governed by a Constitution adopted by resolution dated 21[st] June 1998 (as revised and ratified by full membership at AGM on 4 ~~[th]~~ June 2016 and 29[th] September 2019) and being registered with the Charities Commission, is required to comply with the Charities Act. Its principal address is 33-37 Stuart St, Oldham, Lancashire OL8 1SD.

Page 4

Main Agents & Advisors

Bank: Virgin Money, 47 Market Place, Oldham OL1 3AB. Independent Examiner: Riaz Ahmad & Co, Chartered Certified Accountants Lord House, 51 Lord St, Manchester M3 1HE.

Statement of Trustee Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• Select suitable accounting policies and then apply them consistently.

• Observe the methods and principles in the Charities SORP.

• Make judgments and estimates that are reasonable and prudent.

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.

• Prepare the accounts on the going concern basis unless it is inappropriate to presume that the Mosque will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 24 May 2026 and signed on its behalf by:

Shamim Miah Chair - Board of Trustee

Page 5

Trustees' Report

The Trustees present the annual report together with the financial statements of the charity for the period ended 4 September 2025.

Objectives:

To advance the Sufi, Barelvi and Fultoli denominations of Islam, in particular with reference to the tenents of Shariah, the Islamic laws as expounded by the Hanafi Sunni juristic schools of thought, more commonly referred to as the Ahle- Sunnahwal-Jama’ah, in particular but not exclusively by:

• a) The provision of a Mosque in Oldham

• b) Adherence to the Hanafi Madhab in Islamic Jurisprudence

• c) The practice and promotion of congregational I’bada’h including Namaz, Zikr, Tasbih, recitation of Quran, pious activities and remembrance of holy days and nights in the Islamic calendar.

• d) The provision of Islamic Education according to the teachings of Ahle Sunnah Wa’l Jamaat and specifically the teachings according to the Sufi, Barelvi and Fultoli denominations.

• e) The provision of Islamic conferences and seminars.

• f) The performance of 20 Rakat Taraweeh Salah during the holy month of Ramadan

• g) The performance of Du’a after every fard Sala’h and Janaza Sala’h.

• h) The practice and promotion with due reverence of the celebrations and remembrance of holy occasions such as Lailatul Me’raj, Lailatul Barat, Lailatul Qadr, Yaume-e-Ashura, Eid-e-Miladunnabi, Urs Mubarak of great Auliyas such as Ghaus ul Azam and commemoration of Badr Shuhada and performance of Milaad Shareef with Qiyam inside the Mosque.

Activities undertaken to further public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The Mosque carried out a wide range of activities and services in pursuance of its charitable aims and objectives. The Trustees believes that the activities listed below provides public benefit to both the congregation and the wider community in Oldham.

Page 6

The Mosque is open every day for the five daily salah as well as Friday Jummah prayers when over 500 people are in attendance.

The Mosque provided Iftar meals during Ramadan 2025 for those attending the Mosque in the evening and who wished to break their fasts together. Eid

prayers were conducted in two separate services to accommodate over 900 people to perform their Eid prayers.

Over 10,000 small water bottles were

A number of Islamic programmes and seminars were held throughout

the year commemorating holy occasions such as Miladun-nabi (SAW), Shabe Barat, Isal-e-Swab, Shabe Qard etc. Guest speakers and local nasheed artists provided

indelible experiences to a large number of people who attended these events.

A section of the upper floor continues to provide prayer facilities for women with live streaming on large TV screens.

Over 50 children aged between 7-15 are enrolled for primary Islamic education

Islamic lectures conducted by the Imams on Islamic Knowledge, Quran, Hadith & Zikr. This seminar is open to all and concluded with prayers and then food provided to the attendees. Attendance at these seminars varies between 30 – 50 people.

provided for congregation during Ramadan. Costs of the water bottles were donated by members of the congregation.

A Community Iftar gathering was organised during Ramadan and was attended by over 400 men, women and children.

Almost every week on Friday after Jummah Salah, public collection is made to help various good causes such as building of Mosques, educational establishments and helping the poor and destitute in other countries such as Bangladesh, Africa and the Middle East.

One funeral was conducted during the period of this report. Pastoral care and support were provided to the family of the bereaved together with assistance in the arrangement of the funeral and burial.

Five Nikah ceremonies were conducted by the Imams during this reporting period. This is a new service providing a welcoming and professional Nikah service for our community.

Page 7

Structure, Governance and Management Financial instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and shortterm debt finance.

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

The annual report was approved by the trustees of the charity on 24 May 2026 and signed on its behalf by:

Shamim Miah Chair - Board of Trustees

Page 8

Shahjalal Mosque & Islamic Centre

Independent Examiner's Report to the trustees of Shahjalal Mosque & Islamic Centre

I report to the trustees on my examination of the accounts of Shahjalal Mosque & Islamic Centre for the year ended 4 September 2025.

Responsibilities and basis of report

As the charity trustees of Shahjalal Mosque & Islamic Centre 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 Shahjalal Mosque & Islamic Centre's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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:

1 accounting records were not kept in respect of Shahjalal Mosque & Islamic Centre as required by section . 130 of the Act; or 2 the accounts do not accord with those records; or . 3 the accounts do not comply with the accounting 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.

Riaz Ahmad & Co Limited Chartered Certified Accountants Lord House 51 Lord Street Manchester M3 1HE

24 May 2026

Page 9

Shahjalal Mosque & Islamic Centre

Statement of Financial Activities for the Year Ended 4 September 2025

	Note	Unrestricted funds £	Total 2025 £
Income and Endowments from:
Donations and legacies		123,770	123,770
Total income		123,770	123,770
Expenditure on:
Raisingfunds		(84,820)	(84,820)
Total expenditure		(84,820)	(84,820)
Net income		38,950	38,950
Net movement in funds		38,950	38,950
Reconciliation of funds
Total funds brought forward		170,109	170,109
Total funds carried forward	12	209,059	209,059
	Note	Unrestricted funds £	Total 2024 £
Income and Endowments from:
Donations and legacies		131,138	131,138
Total income		131,138	131,138
Expenditure on:
Raisingfunds		(77,247)	(77,247)
Total expenditure		(77,247)	(77,247)
Net income		53,891	53,891
Net movement in funds		53,891	53,891
Reconciliation of funds
Total funds brought forward		116,218	116,218
Total funds carried forward	12	170,109	170,109

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2024 is shown in note 12.

Page 10

The notes on pages 7 to 15 form an integral part of these financial statements.

Shahjalal Mosque & Islamic Centre

(Registration number: 1189107)

Balance Sheet as at 4 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	8	52,000	52,000
Current assets
Cash at bank and in hand	9	158,192	121,575
Creditors: Amounts falling due within oneyear	10	(1,133)	(3,466)
Net currentassets		157,059	118,109
Netassets		209,059	170,109
Funds of the charity:
Unrestricted income funds
Unrestricted funds		209,059	170,109
Total funds	12	209,059	170,109

The financial statements on pages 10 to 20 were approved by the trustees, and authorised for issue on 24 May 2026 and signed on their behalf by:

Shamim Miah Chair – Board of Trustee

s

Page 11

The notes on pages 7 to 15 form an integral part of these financial statements.

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Shahjalal Mosque & Islamic Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 12

The notes on pages 12 to 20 form an integral part of these financial statements

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 13

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 14

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Page 15

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 Income from donations and legacies

2	Income from donations and legacies	Income from donations and legacies	Income from donations and legacies	Income from donations and legacies
			Unrestricted funds	Total
			General £	funds £
Donations and legacies;
Donations from individuals			123,770	123,770
Total for 2025			123,770	123,770
Total for 2024			131,138	131,138
3	Expenditure on raising funds
a )	Costs of trading activities
			Unrestricted funds	Total
		Note	General £	funds £
Costs ofgoods sold			14,693	14,693
Total for 2025			14,693	14,693
Total for 2024			10,744	10,744

Page 16

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

----- Start of picture text -----
Investment management costs
b
)
Total
Unrestricted
funds
Note General funds
£ £
Allocated support costs 17,850 17,850
17,850 17,850
Total for 2025
14,389 14,389
Total for 2024
Total
costs
£
4 Net incoming/outgoing resources
Net incoming resources for the year include:
2025
£
5 Trustees remuneration and expenses
6 Staff costs
The aggregate payroll costs were as follows:
2025 2024
£ £
Staff costs during the year were:
Wages and salaries 52,277 52,114
----- End of picture text -----

No employee received emoluments of more than £60,000 during the year

Page 17

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

7	Taxation	Taxation	Taxation	Taxation	Taxation
The charity is a registered charity and is therefore exempt from taxation.
8	Tangible fixed assets
			Land and buildings £		Total £
Cost
At 5 September 2024			52,000		52,000
At 4 September 2025			52,000		52,000
Depreciation
At 4 September 2025			-		-
Net book value
At 4 September 2025			52,000		52,000
At 4 September 2024			52,000		52,000
9	Cash and cash equivalents
		2025 £		2024 £
Cash on hand		770		1,607
Cash at bank		157,422		119,968
		158,192		121,575
1 0	Creditors: amounts falling due within one year
		2025 £		2024 £
Other taxation and social security		735		3,067
Other creditors		398		399
		1,133		3,466
1 1	Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £Nil (2024 - £Nil).

Page 18

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

1 2	Funds	Funds	Funds
		Balance at 5 September 2024 £	Incoming resources £	Resources expended £	Balance at 4 September 2025 £
Unrestricted funds
General		170,109	123,770	(84,820)	209,059
		Balance at 5 September 2023 £	Incoming resources £	Resources expended £	Balance at 4 September 2024 £
Unrestricted funds
General		116,218	131,138	(77,247)	170,109
1 3	Analysis of net assets between funds
				Unrestricted funds	Total funds at 4 September
				General £	2025 £
Tangible fixed assets				52,000	52,000
Current assets				158,192	158,192
Current liabilities				(1,133)	(1,133)
Total net assets				209,059	209,059
				Unrestricted funds	Total funds at 4 September
				General £	2024 £
Tangible fixed assets				52,000	52,000
Current assets				121,575	121,575
Current liabilities				(3,466)	(3,466)
Total net assets				170,109	170,109
1 4	Analysis of net funds
				At 5 September 2024 £	At 4 September 2025 £
Cash at bank and in hand				121,575	121,575
Net debt				121,575	121,575

Page 19

Shahjalal Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 4 September 2025 (continued)

		At 5 September 2023 £	At 4 September 2024 £
Cash at bank and in hand		64,997	64,997
Net debt		64,997	64,997
1 5	Related party transactions

Page 20

Shahjalal Mosque & Islamic Centre

Statement of Financial Activities by fund for the Year Ended 4 September 2025

	Total Unrestricte d Funds 2025 £	Total Unrestricte d Funds 2024 £
Income and Endowments from:
Donations and legacies	123,770	131,138
Total income	123,770	131,138
Expenditure on:
Raisingfunds	(84,820)	(77,247)
Total expenditure	(84,820)	(77,247)
Net income	38,950	53,891
Net movement in funds	38,950	53,891
Reconciliation of funds
Total funds brought forward	170,109	116,218
Total funds carried forward	209,059	170,109

Page 21 This page does not form part of the statutory financial statements.

Shahjalal Mosque & Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 4 September 2025

	Total 2025 £	Total 2024 £
Income and Endowments from:
Donations and legacies(analysed below)	123,770	131,138
Total income	123,770	131,138
Expenditure on:
Raisingfunds(analysed below)	(84,820)	(77,247)
Total expenditure	(84,820)	(77,247)
Net income	38,950	53,891
Net movement in funds	38,950	53,891
Reconciliation of funds
Total funds brought forward	170,109	116,218
Total funds carried forward	209,059	170,109

Page 22 This page does not form part of the statutory financial statements.

Shahjalal Mosque & Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 4 September 2025 (continued)

	Total 2025 £	Total 2024 £
Donations and legacies
Appeals and donations	123,770	131,138
	123,770	131,138
Raising funds
Direct costs	(14,693)	(10,744)
Wages and salaries	(52,277)	(52,114)
Light,heat andpower	(9,928)	(7,590)
Insurance	(1,075)	(1,060)
Repairs and maintenance	(3,093)	(1,535)
Telephone and fax	(698)	(597)
Printing, postage and stationery	(578)	(917)
Trade subscriptions	(375)	(476)
Sundryexpenses	(798)	(1,053)
Advertising	(800)	(800)
Credit card charges	(505)	(361)
	(84,820)	(77,247)

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