# **Registered in England and Wales Company No: 12431617 Charity No: 1189468**
## **LAJNA IMA'ILLAH (UK)**
**(A company limited by guarantee)**
## **REPORT AND FINANCIAL STATEMENTS**
**30 SEPTEMBER 2025**
**LAJNA IMA'ILLAH (UK)**
## **CONTENTS**
|Legal and administrative information|3|
|---|---|
|Directors’ and Trustees’ report|4-10|
|Auditors’ report|11-13|
|Statement of Financial Activities|14|
|Balance sheet|15|
|Statement of cash flows|16|
|Notes to the financial statements|17-30|
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**LAJNA IMA'ILLAH (UK)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**----- Start of picture text -----**
|||
|---|---|
|Registered Charity Name|LAJNA IMA'ILLAH (UK)|
|Company number|12431617|
|Charity number|1189468|
|Trustees and directors:|Dr Qurratul-Ain Anni Rehman|
|Rubina Nasser|
|Safiyya Amtullah Salam|
|Nadia Choudhry|
|Michelle Geraldine Rahman|
|Registered Office|Aiwan-E-Nusrat|
|Unit B1 Endeavour Place|
|Alton Road, 11 Coxbridge Business Park|
|Farnham, England|
|GU10 5EH|
|Website|www.lajna.org.uk|
|Bankers|Nat West Bank Plc|
|Chatham Customer Service Centre|
|Western Avenue, Waterside Court|
|Chatham Maritime, Chatham|
|Kent, United Kingdom|
|ME4 4RT|
|Auditors|Pertax Accountancy Ltd|
|Quatro House|
|Frimley Road|
|Camberley|
|United Kingdom|
|GU16 7ER|
**----- End of picture text -----**
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT Year ended 30 September 2025**
The board of Directors (who are also Trustees of Lajna Ima’illah (UK) for the purpose of Charity Law) are pleased to present their report and the financial statements for the period ended 30[th] September 2025.
## **Structure, Governance and Management**
## **Governing document**
Lajna Ima’illah (UK) is a company limited by guarantee and was incorporated on 20[th] January 2020. It is governed by the memorandum and articles.
## **Appointment of trustees**
The Directors/Trusteed are members of a management committee that have the responsibility for the administration of the charity. One of the directors/trustees, being the president is elected at a consultative council and serves for a period of two years. The remaining trustees/directors and office bearers in the management committee are appointed by the president.
## **Trustee training**
The Council meeting is held annually, and the management committee meet monthly to discuss administrative matters and ongoing charitable work by the organisation. All trustees/directors are trained in service and regular meetings are held to define roles and responsibilities, objectives and targets. All office bearers including those who are members of committees running local branches, throughout the UK are kept up to date with circulars and a refresher Course is held annually to provide training to members.
## **Objectives and Activities**
The principal objective of the charity is to advance the Islamic Faith and education for the public benefit through its members, who are Ahmadi Muslim women and girls throughout England and Wales.
Our founding principles focus on autonomy, women leading women and working together empowering each other.
Specifically, our founding principles are:
- For women to come together to increase their knowledge and spread it.
- To uphold the spirit of unity under our unique spiritual guidance of Khilafat.
- To work at ever improving our morals and spirituality.
- Be fully aware of the responsibility of sound bringing up of our children.
- Regardless of social standing, to consider all women as sisters.
- To serve Islam in practical ways and to help those brothers and sisters who are in need.
- Above all to try and attain all this through prayers.
All our work stems from spiritual education and training and includes:
- Outreach work
- Social welfare activities
- Industry and handicraft endeavours
- Physical health programmes
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
## **Public Benefit**
Lajna Ima’illah UK promotes religious harmony for the benefit of the public by promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths including awareness of their distinctive features and their common ground to promote good relations between people of difference faiths.
Lajna Ima’illah UK aims to provide relief to those in need anywhere in the world by reason of youth, age, ill-health, disability, financial hardship, poverty or any other disadvantage by providing grants, bursaries, items and services to individuals in need and/or charities, or other organisations working for the purpose of these objects.
## **Achievements and Performances**
Lajna Ima’illah UK has a robust organisational structure, consisting of 147 local branches divided into 17 regions and organised by regional and national management. There are approximately 18,200 members which includes woman and young girls.
Lajna plays an active role in the religious and humanitarian activities of the Ahmadiyya community. This includes contributions in planning and participating in programs for the communities TV channel ‘MTA’ (Muslim TV Ahmadiyya), a voluntary channel (SKY 731) and 24-hour DAB radio station – ‘Voice of Islam’ which provides a platform to discuss a wide range of subjects.
Lajna also runs its own annual calendar with all events planned, organised and managed by women for women and girls. Some of the highlights include:
**National Ijtema (Annual Convention)** An academic and spiritual event held annually for women and girls to increase their religious knowledge by holding speech, poetry competitions and research-based presentations put together by our learned Lajna members. The gathering is also a time to report on activities undertaken during the past year, a high point of every member across the UK aspire to and achieve in the year. This was a three-day event and attended by many members in 2025.
The 46th National Convention for Lajna Ima’illah and Nasiratul Ahmadiyya UK was held from Friday 26th September to Sunday 28th September at the Hook Lane, Puttenham.
Inspirational presentations and educational talks were delivered on various topics including academic and speech competitions, poetry competition and poetry games which included an inspirational address by the President of Lajna Ima’illah
**AMRA** (Ahmadiyya Muslim Research Association's) held talks and lectures on various themes such as philosophy of Hijab, self-reformation, moral upbringing, women’s health, neurodiversity, and the scientific miracles of the Holy Qur’an.
**National Lajna Shura (Annual Meeting of Lajna Council Members)** Lajna Ima’illah UK holds it annual meeting whereby elected members come together to discuss important matters related to the organisation. Members discuss and debate various pre agreed topics and produce implementation plans for the highlighted issues. The Finance Budget is also discussed and approved for the following year.
**Refresher Course** is held annually for the training of all local and regional office bearers from across UK. This is an opportunity to update their skills and acquire knowledge of any changes to the organisation and working practices. This enables them to improve their efforts in running the organisation.
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
**National Taleem/Tarbiyyat (Education and Training)** classes for the enhancing religious knowledge, moral and spiritual training of women and girls to better understanding the practising of our faith. Lectures and presentations on different religious and morality subjects are given at these events.
Workshops, dialogues, seminars are also held through the year to engage women and girls and encourage their involvement in the charity’s activities.
## **Student Tarbiyat Retreat:**
Lajna Ima’illah UK held its first student retreat in December 2025 and joined by over 100 students. The retreat consisted of educational lectures and interactive workshops. The retreat proved to be a wonderful way for students to make friends, gain religious knowledge as well as increase their bond.
**Tarbiyyat (Religious knowledge)** The department focussed on enhancing religious knowledge for its members that will help them progress in their spiritual journey with a greater understanding and the practising of our faith.
**Press and Media** The team work throughout the year on educating and informing the public about Lajna’s activities. This means the writing of editorial features, blog posts, tweets, Podcasts and other social media platforms including ‘X’ (formerly known as Twitter) and Instagram.
**Khidmate-e-Khalq (Social Welfare)** Lajna carries out outreach work and social welfare activities by providing services to all humanity without distinction of religion or nation.
- Food Bank donations were made and 135,589 items of non-perishable food was collected and donated this year.
- Support was provided to Homeless charities by donating items of clothing to keep them warm in the winter with over 4,776 meals cooked and distributed among homeless charities.
- Shelters and charities were supported by donation of 12,646 essential items and 1,913 kilos of clothing. This included clothing, bedding, baby and household items and items of personal use.
- • Support was provided to over 170 charities and a collection of £120,805 was done on behalf of the Voices of Peace Humanitarian Appeal.
- Aisha Maternity Hospital- Progress on the hospital has continued and construction is almost completed with equipment being purchased and installed.
- • A charitable donation was made to Humanity First of £100,100 to help support victims living in areas of high conflict.
**Tabligh** (Propagating religion) Various activities are held throughout the year as well as publications produced by the department. Lajna UK hosts this forum every year bringing together women from the worlds of faith, politics and civic society to promote a deeper understanding of Islam and other faiths
This year’s highlights included the hosting of The National Lajna Peace Symposium promoting the theme ‘Women as Ambassadors for Peace’. The event welcomed over 550 attendees and included guests from different faiths and professions including journalists, politicians, academics, charity representatives and members from the local communities.
Tours of the Mosque were arranged for guests, and several exhibitions were set up to provide guests with information about the teachings of Islam and history and work of Lajna Ima’illah through the years. The keynote address of the evening was delivered by the National President of Lajna Ima’illah UK, Dr Qurratul-Ain Rehman.
Charitable donation was made to three charities including the Halow Project, Sustainable Merton and the Wonder Foundation.
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
**Umoore Talibaat** (Student Affairs) to promote communication with students and to promote academic excellence as well as provide support in all areas of student life. The department also supports the Ahmadiyya Muslim Women’s Student Association. Regular seminars, forums and workshops are held to assist students e.g. writing applications, personal statements, interviews and research to providing career advice, contact with alumni students who have completed their degree or are working in a particular field.
This year the department actively participated in 1,769 cross department events where the students played an active role. This includes community events, social welfare projects, Women’s International Day events and interfaith events.
**Publication –** This department is responsible for the translation, publication and printing of various books. This year there was a continued focus on publishing easy to read books aimed at children. There were over 10 new publications including those for children.
A quarterly magazine ‘Al Nusrat’ for the education and moral training of women and girls is published by Lajna Ima’illah UK. This is published as an online magazine as well as copies being sent to subscribers.
**Health and Fitness** – This department promotes the physical and mental health and wellbeing of women and children by hosting sports events and discussing various health related topics throughout the year to teach and create awareness.
The Annual Lajna Ima’illah UK Sports day 2025 was held with participation from 11 regions and 1,278 participants and guests. Lajna Ima’illah hosted the annual National Volleyball and Netball Tournament with participation from 11 regional volleyball teams and 8 netball teams. The National Badminton Tournament was held at Loughborough University with participation from many regions.
The Health and Fitness department also organised a Student Residential Trip. 73 members attended the residential trip at an activity centre. Students took part in activities such as climbing high ropes, rifle shooting and survival training.
**Nasirat (Girls aged 7-15)** – Training and Education of girls provided by holding various activities and programmes. Education classes held and various competitions organised.
This has been an exciting year for Nasirat, with many new initiatives introduced to enable the girls to participate in an extensive range of activities enhancing their spiritual, physical, mental and emotional development. The Nasirat department published a new Journal for Nasirat this year which was received with great excitement.
Over the course of this year, the Nasirat department organised a range of weekly meetings to help create a regular routine for the young girls.
**National Trade and Industry Day** This is Lajna Ima’illah UK’s annual fete where various local businesses are given the opportunity to promote their business. The underpinning principle of the department and event is to promote and encourage the entrepreneurial skills in ladies wanting to start businesses. The are given support and assistance in setting up their own businesses and an opportunity to sell their products.
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
The department hosted it annual ‘Industry & Handicraft Day’ in May 2025 where many local business and entrepreneurs set up stalls ranging from clothes to food and an excellent chance to advertise their business. It is also a community fund-raising event and a time to get together and socialise.
The department works throughout the year on various fund-raising events at the local events and the Annual convention.
## **Financial Review**
The Charity is reliant on voluntary donations from its members in the United Kingdom. Members willingly make contributions to the charities and are always willing to contribute to the various schemes. The focus is always on the moral training of the members which can be demonstrated by the various departments and projects going on throughout the year.
The charity raised £1,440,689 (2024: £1,467,207) from member contributions during the year. This includes £593,069 (2024: £758,135) raised for Hospital building, orphans, foodbanks, helping women through the marriage cost and many other humanitarian causes under various designated projects.
The charity raised £99,659 (2024: £240,142) specially for the Aisha Maternity Project which is a scheme set up to provide maternity care in regions where this is a low birth survival rate. These are restricted funds which are spent in accordance with specific instructions from the donors and for the funds it was collected on behalf of.
This year the charity raised £120,805 (2024: £177,695) for the Humanitarian scheme setup to support the victims of conflict in the ongoing crisis. This is a designated fund and have been given to the charity for a purpose and set aside by the trustees for purposes as defined by the management committee.
Funds were mainly expendable on the organisation’s Annual Convention (Ijtema) which is the largest gathering for the organisation in the year. Other educational and social events were held Nationally, Regionally and locally throughout the year where hospitality is provided.
Other costs included donations to other charities, educational material was printed and published and office administration costs incurred to further the charities objectives.
## **Grant Making Policy**
Grants are to be provided to Lajna Ima’illah’s (UK) members at a regional and local branch level to support the charity’s objectives. This is for general administrative expenses, reporting and to allow the furtherance of the charity’s objectives at a local level. As part of the grant policy, members are required to submit their annual accounts and report and any unused funds.
## **Investment Policy and Objectives**
The charity has no long-term investments. The trustees are authorised by the memorandum and articles of association to decide on the programs they consider appropriate to further the charity’s objectives with guidance from the spiritual head of community.
## **Reserves Policy**
The Unrestricted funds are primarily expended on the general administration of Lajna Ima’illah’s activities and can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when funds are raised for a particular restricted purpose.
Any surplus from Unrestricted Funds at the end of the year will only be utilised at the discretion of trustees. The charity should receive its voluntary membership income consistently throughout the year to allow the organisation to carry on its activities for the next year. The trustees believe this should provide sufficient funds to facilitate the continuity of operations.
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
## **Employment Policy**
The charity is an equal opportunities employer and it is important the applicant understands the normal practices and conduct of the community and has been happily involved in volunteering themselves with a genuine desire for making a positive change in society and serving the charity with honesty and integrity.
There was one part time employee of the charity during the financial year. The charity is supported by its numerous members which is an estimated of over 5,000 volunteers. The trustees appreciate the contribution and are thankful for all those who have sacrificed their valuable time to further the Charities objective’s.
## **Future Plans**
The trustees anticipate a steady increase in voluntary income and subscription funds, driven by an expanding national membership base over the next reporting period. These financial resources will be strategically channelled into our educational initiatives and social welfare programs, enabling the charity to focus on its key objectives of education and publications, while expanding its local relief efforts and community support schemes. By scaling our operational capacity, the organisation remains wellequipped to fulfil its constitutional duties, meet its wider public benefit targets, and deepen its commitment to serving those in need across the UK.
## **Management of Risk**
The trustees seek to actively promote the objectives of the charity in the most efficient and effective way in reaching the wider community in the following twelve months. The trustees are confident of increase in funds and activities to further the objectives of charity. This will enable it to continue to meet its responsibilities both to its members and to the wider public.
The management committee continues to identify the major areas of risk to which the association is exposed and has established appropriate systems and procedures to manage and mitigate those risks.
## **Statement as to Disclosure of Information to the Auditors**
The trustees who were in office on the date of approval of these financial statements have confirmed, as far as they are aware, that there is no relevant audit information of which the auditor is unaware. Each of the trustees has confirmed that they have taken all the steps they ought to have taken as trustees to make themselves aware of any relevant audit information and establish that is been communicated to the auditor.
## **FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS**
Although the charity would maintain restricted funds to deal with incoming resources that are earmarked for a particular purpose by donors, sponsors, and other funders, Ahmadiyya Muslim Jamaat International does not hold any funds, and the trustees do not anticipate that it will in the future hold any funds, as the custodian for any third party.
## **Statement of Trustees' Responsibilities**
The Trustees who are also the directors of Lajna Ima’illah (UK) are responsible for preparing the directors' report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the charity's financial activities as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the directors should follow best practice and:
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**LAJNA IMA'ILLAH (UK)**
## **DIRECTORS’ AND TRUSTEES’ REPORT (continued) Year ended 30 September 2025**
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the charities SORP;
- make judgements and estimates that are reasonable and prudent;
- follow applicable accounting standards and statements of recommended practice; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in operation
The directors are responsible for keeping proper accounting records that will enable it to ascertain and disclose the charity's transactions and 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 companies act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Strategic Review**
The charity is dependent on voluntary contributions from its members in the United Kingdom. During the year the charity has seen a growth in its voluntary contributions despite the impact of the pandemic on many members. Lajna Ima’illah (UK) had a surplus at year end.
The members continued to voluntarily contribute throughout the year making the risk to income very low. The charity’s focus remains on the improving the moral and spiritual training of its members and to continue with its outreach and social work. The continuous education and awareness of the charity’s activities should have a positive impact on our future income.
## **Auditor**
Each of the persons who is a trustee at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
- they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
Pertax Accountancy Ltd **were appointed during the year and has indicated its willingness to continue in office.**
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Approved by the Board of directors/trustees on **30[th] July 2026** and signed on its behalf by:
**Dr Qurratul-Ain Anni Rehman Chairperson**
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**LAJNA IMA'ILLAH (UK)**
## **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJNA IMA'ILLAH (UK) Year ended 30 September 2025**
## **Opinion**
We have audited the financial statements of LAJNA IMA'ILLAH (UK) (the ‘company’) for the year ended 30 September 2025 which comprise statement of financial activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard_ applicable in the UK and Republic of Ireland and United Kingdom Generally Accepted Accounting Practice.
- In our opinion the financial statements:
- give a true and fair view of the state of the company’s affairs as at 30 September 2025, and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard
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**LAJNA IMA'ILLAH (UK)**
## **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJNA IMA'ILLAH (UK) Year ended 30 September 2025**
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of Trustees has been prepared in accordance with applicable legal requirements.
## **Matters on which I am required to report by exception**
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, I have not identified material misstatements in the Report of Trustees.
I have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
## **Responsibilities of directors**
As explained more fully in the directors’ responsibilities statement set out on page 4, the trustees ((who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
## **Auditor responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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**LAJNA IMA'ILLAH (UK)**
## **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF LAJNA IMA'ILLAH (UK)Year ended 30 September 2025**
Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements of charities and companies in England and Wales, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, income tax and payroll tax.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimate and application of controls around authorization of expenditure and payments. Audit procedures performed by the engagement team included:
- Agreeing financial statement disclosures to underlying supporting documentation;
- Inspecting correspondence with regulators and tax authorities;
- Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
- Evaluating management’s controls designed to prevent and detect irregularities;
- Reading the minutes of meetings of those charged with governance;
- Identifying and testing journals, in particular journal entries postings by unusual users or with unusual descriptions; and
- Challenging assumptions and judgements made by management in their critical accounting estimates.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Azhar Ahmed (Senior Statutory Auditor) For and on behalf of Pertax Accountancy Ltd Statutory Auditor Pertax Accountancy Ltd Quatro House Frimley Road Camberley GU16 7ER United Kingdom
Date: **30 July 2026**
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**LAJNA IMA'ILLAH (UK)**
## **STATEMENT OF FINANCIAL ACTIVITIES (Incorporating the income and expenditure account) for the year ended 30 September 2025**
|**Notes**
**Incoming resources**
Donations
2
**Total incoming resources**
**Expenditure on:**
Raising funds
3
Charitable activities
4
**Total resources expended**
Net incoming/(outgoing) resources before
transfers
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward (as previously
reported)
Prior period adjustment
**Total funds carried forward**
**(c/f)**|**General**
**Unrestricted**
**Funds**
**2025**
**£**
**Designated**
**Funds**
**2025**
**£**
**Restricted**
**Funds**
**2025**
**£**
**Total**
**Funds**
**2025**
**£**
**Total**
**Funds**
**2024**
**(as**
**restated)**
**£**
1,183,286
157,744
99,659
**1,440,689**
1,467,207|
|---|---|
||1,183,286
157,744
99,659
**1,440,689**
1,467,207
(31,456)
-
-
**(31,456)**
(27,963)
(1,055,259)
(204,516)
(99,000)
**(1,358,775)**
(1,237,739)|
||(1,086,715)
(204,516)
(99,000)
**(1,390,231)**
(1,265,702)
96,571
(46,772)
659
**50,458**
201,505
-
-
-
**-**
-|
||96,571
(46,772)
659
**50,458**
201,505
1,791,034
-
-
**1,791,034**
1,625,752
(897,488)
82,051
815,437
**-**
(36,223)
-
-
**-**|
||**990,117**
**35,279**
**816,096**
**1,841,492**
**1,791,034**|
The statement of financial activities includes all gains and losses in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on page 17 to 33 form part of these financial statements.
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**LAJNA IMA'ILLAH (UK)**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2025**
|**Note**
**Tangible Fixed Assets**
Fixed Assets
**5**
**Current assets**
Cash at bank
Other Debtors
**7**
Total Current Assets
**Creditors:**
Amounts falling due within one year
**6**
**Net current assets**
**Net assets**
**Represented by:**
Unrestricted funds
**8**
Designated funds
**8**
Restricted funds
**8**
**Total funds**|**2025**
**2024**
**Restated**
**£**
**£**
14,860
11,915
2,106,938
1,956,731
52,039
58,420
_________
_________
2,158,977
2,015,151
(332,345)
(236,032)
_________
________
1,826,632
1,779,119
_________
_________
**1,841,492**
**1,791,034**
990,117
893,546
35,279
82,051
816,096
815,437
_________
________
**1,841,492**
**1,791,034**|
|---|---|
The trustees acknowledge their responsibilities for
(a)Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing the financial statements, which give a true and fair view of the state of affairs of the charity as at the end of each financial year, and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.
The financial statements were approved the Board of Trustees on **30th July 2026** and were signed on its behalf by:
**XXXXX**
## **Dr Qurratul-Ain Anni Rehman Chairperson**
Page 15
**LAJNA IMA'ILLAH (UK)**
## **STATEMENT OF CASH FLOWS AS AT 30 SEPTEMBER 2025**
|**Note**
**Cash flow from Operating activities**
10
**Net cash flow from Operating activities**
**Cash flow from investing activities**
Purchase of tangible fixed assets
**Net cash flow from Investing activities**
**Net Increase / (decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of**
**the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**
**Cash and cash equivalents consists of:**
**-**Cash at bank and in hand
|**2025**
**2024**
**Restated**
**£**
**£**
157,923
267,459
_______
_______
157,923
267,459
_______
_______
(7,716) (20,633)
_______
_______
(7,716) (20,633)
_______
_______
**150,207**
**246,826**
1,956,731
1,709,905
________
_______
2,106,938
1,956,731
2,106,938
1,956,731
________ ________|
|---|---|
See note 10 for reconciliation of net income / (expenditure) to net cash flow from operating activities
Page 16
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2025**
## **1. Summary of significant accounting policies**
## **(a) Basis of preparation**
Lajna Ima’illah (UK) meets the definition of a public benefit entity. These accounts 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.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
## **(b)**
## **Income: Recognition of income**
These are included in the statement of financial activities when:
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **(c) Grants and Donations**
Grants and donations are only included in the statement of financial activities when the charity has met the general income recognition criteria (5.10 to 5.12 FRS102 SORP).
Grants payable are expensed when events have created a valid expectation in other parties that the Charity will discharge its liabilities.
Donations and grants payable to other charities are recognised as expenditure when the charity has a legal or constructive obligation to make the payment, it is probable that settlement will be required and the amount can be measured reliably. A constructive obligation arises when the charity has communicated the grant to the recipient. Grants subject to conditions within the recipient's control are recognised only when those conditions are met; unmet conditional grants are disclosed as a commitment but not accrued. Grants payable are recognised gross within expenditure on charitable activities, with associated support and governance costs allocated to charitable activities.
## **(d) Volunteer help**
Members of Lajna Ima’illah UK currently operate on a voluntary basis and the value of work is not included in the accounts.
## **(e)**
## **Expenditure: Grants Payable**
Grant payments are payable to members to further the charitable obligations. They are expensed during the year when events have created a valid expectation that the charity will discharge its liabilities.
## **(f) Expenses and Liabilities**
Expenses are recognised on an accrual’s basis. Liabilities are recognised as soon as there is a legal or constructive obligation requiring the charity to pay out resources.
## **(g) Taxation**
The charity has the duty to submit the corporation tax return since the notice of requiring the return was served from the HMRC. An application to grant the gift aid status was submitted in 2021 and subsequently accepted. All sources of income are generated via charitable activities for the year ended 30 September 2025, therefore the charity is exempt from corporation tax in this year.
Page 17
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **(h) Fund Accounting**
Unrestricted funds are those funds which are spent at the discretion of the management committee for the purpose of meeting the charity’s objectives.
Designated funds are those unrestricted funds that have been given to the charity for a purpose and set aside by the trustees for particular purposes as defined by the management committee. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are spent in accordance with specific instructions from the donors and for the funds it was collected on behalf of.
## **(i) Tangible Fixed Assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful like as follows:
IT equipment 33% straight line basis Office Furniture 25% straight line basis Fixtures & Fittings 25% straight line basis Building improvements 10% straight line Other Equipment 20% straight line basis
## **(j) Going concern**
The financial statements have been prepared on a going concern basis, as the trustees have determined that there is no material uncertainty that casts doubt on the entity’s ability to continue as a going concern. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **(k) Donations and Gifts**
Donations and gifts are recognised in the Statement of Financial Activities as soon as they are receivable.
## **(l) Governance**
Governance costs are the costs associated with the constitutional and statutory arrangements of the Charity as opposed to those costs associated with income generation or charitable activity. Included within this category are costs associated with the strategic rather than day to day management of the Charity's activities. These costs include external audit and reimbursed trustee expenses.
## **(m) Funds**
Unrestricted funds are donations and other incoming resources receivable or generated in furtherance of the Charity's objectives without further specified purpose and are available as general funds. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Page 18
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **2. Analysis of Income 2025**
|**Unrestricted Designated Restricted**
**£**
**£**
**£**
**Donations**
Lajna
520,201
-
-
Nasirat
14,658
-
-
Ijtema
273,024
-
-
Sports
26,960
-
-
Amtul Hayee Library
12,776
-
-
Khidmate Khalq Tehrik
18,584
-
-
Social Fund General
281,355
-
-
Social Fund Designated
-
157,744
-
Aisha Maternity Hospital
-
-
99,659
Publication Income 35,728
-
-
Total from charitable income
1,183,286
157,744
99,659
|**2025**
**Total**
520,201
14,658
273,024
26,960
12,776
18,584
281,355
157,744
99,659
35,728
1,440,689|
|---|---|
## **2a. Analysis of Income 2024**
|||||**2024**|
|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|
**Total**|
||**£**|**£**|
**£**||
|**Donations**|||||
|Lajna|432,017|-|
-|
432,017|
|Nasirat|13,202|-|
-|
13,202|
|Ijtema|224,839|-|
-|
224,839|
|Sports|26,315|-|
-|26,315|
|Amtul Hayee Library|12,698|-|
-|
12,698|
|Khidmate Khalq Tehrik|15,370|-|
-|
15,370|
|Social Fund General|395,713|-|
-|
395,713|
|Social Fund Designated|-|90,369|
-|
90,369|
|Aisha Maternity Hospital|-|-|
240,142|
240,142|
|Publication Income|16,542|
-|
-
|
16,542
|
|Total from charitable income|1,136,696
|90,369|
240,142|
1,467,207|
|**3. Analysis of Expenditure - Raising Funds**|||||
|||**2025**|
**2024**|**(restated)**|
|||**£**|
**£**||
|Bank Charges/Administration||2,658|
3,109||
|Office Refreshments||11,223|
8,258||
|Subscriptions||17,575
|
16,596
||
|**Expenditure on Raising Funds**||31,456|27,963||
Page 19
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **4a. Charitable Activities - Direct Costs**
|Annual Convention (Ijtema) Costs
Charitable / community activities
Refreshments
PR, Printing & Publishing
Overheads
**Total Direct costs**|**2025**
**£**
**2024 (restated)**
**£**
518,071
485,682
190,532
142,847
51,460
47,052
17,965
55,766
2,244
5,318|
|---|---|
||**780,272**
**736,665**|
## **4b Charitable Activities - Grants and donations payable to other institutions**
|-
Ahmadiyya Muslim Jama'at (AMJ)
Humanity First UK
Halow Project
Sustainable Merton
Wonder Foundation
Other institutions and charitable donations
**Total grants and donations to institutions**|**2025**
**£**
**2024**
**(restated)**
**£**
379,654
286,678
100,100
118,020
2,000
-
2,000
-
2,000
-
7,889
16,210|
|---|---|
||**493,643**
**420,908**|
## **4c. Charitable Activities – Support Costs**
|**c. Charitable Activities – Support Costs**||
|---|---|
|Office running and maintenance costs
Depreciation / disposals
Staff costs
I.T. costs
Governance - audit fee
Training
Website
Compliance
Professional fees
**Total support costs**
**Total charitable activities (per SoFA)**|**2025**
**£**
**2024**
**(restated)**
**£**
53,539
42,862
6,221
10,553
6,023
6,889
5,739
3,277
5,256
6,000
5,335
5,335
2,313
3,157
434
2,093
-
-|
||**84,860**
**80,166**|
|||
||**1,358,775**
**1,237,739**|
Page 20
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **4c. Support costs - analysis by type**
|Community
activities - 2025
Community
activities – 2024
(restated)|**Information**
**technology**
**£**
**Human**
**resources**
**£**
**Other**
**£**
**Governance**
**costs**
**£**
**Compliance**
**£**
**Total**
**£**
8,052
6,023
59,760
10,591
434
**84,860**|
|---|---|
||6,434
6,889
53,415
11,335
2,093
**80,166**|
## **5. Fixed Assets**
## **Tangible Assets**
|**Leasehold Furniture & Computer**
**Improvements**
**Fixtures Equipment**
**£**
**£**
**£**
**Cost**
At 1 October 2024 (restated)
8,229
6,286
10,026
Additions
-
3,390
4,326
**At 30 September 2025**
**8,229**
**9,676**
**14,352**
**Depreciation**
At 1 October 2024
1,920
2,069
8,637
Depreciation Charge
931
1,484
2,356
**At 30 September 2025**
**2,851**
**3,553**
**10,993**
**Net Book Value**
**As 1 October 2024 (restated)**
6,309
4,217
1,389
**At 30 September 2025**
**5,378**
**6,123**
**3,359**
|**Total**
**£**
24,541
7,716
**32,257**
12,626
4,771
**17,397**
11,915
**14,860**|
|---|---|
Page 21
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
**6. Creditors: Amounts falling due within one year**
|Trade creditors
Other creditors
**7. Debtors: Amounts falling due within one year**
Other debtors|**2025**
**2024**
**Restated**
**£**
**£**
3,573
3,361
328,772
232,671
______
______
332,345
236,032
**2025**
**2024**
**Restated**
**£**
**£**
52,039
58,420
______
______
52,039
58,420
|
|---|---|
Page 22
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **8. Movement in funds**
## **Current year — year ended 30 September 2025**
|**Current year — year ended 30**|**September 2025**|
|---|---|
|**Unrestricted funds**
General funds
Designated fund – Social
Fund Designated
**Total unrestricted funds**
**Restricted funds**
Aisha Maternity Hospital
**Total funds**|**At 1 Oct 2024**
**Income**
**Expenditure**
**Transfers**
**At 30 Sep**
**2025**
**£**
**£**
**£**
**£**
**£**|
||893,546
1,183,286
(1,086,715)
-
990,117
82,051
157,744
(204,516)
-
35,279|
||**975,597**
**1,341,030**
**(1,291,231)**
**-**
**1,025,396**
815,437
99,659
(99,000)
-
816,096|
||**1,791,034 **
**1,440,689**
**(1,390,231)**
**-**
**1,841,492 **|
|**Prior year — year ended 30**|**September 2024**|**Restated**|**Restated**|||
|---|---|---|---|---|---|
||**At 1 Oct 2023**||||**At 30 Sep**|
||**as reported**|||**Prior Period**|**2024 -**|
||**earlier**|**Income**|**Expenditure**|**Adjustments**|**Restated**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General funds|1,625,752|1,467,207|(1,265,702)|(933,711)|893,546|
|Designated fund – Social||||||
|Fund Designated|-||-|82,051|82,051|
|**Total unrestricted funds**|**1,625,752**|**1,467,207**|**(1,265,702)**|**(851,660)**|**975,597**|
|**Restricted funds**||||||
|Aisha Maternity Hospital||||815,437|815,437|
|**Total funds**|**1,625,752**|**1,467,207**|**(1,265,702)**|**(36,223)**|**1,791,034**|
Page 23
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **9. Analysis of net assets between funds - 2025**
|||**General Designated**|**General Designated**|**Restricted**||
|---|---|---|---|---|---|
|||**funds**|**funds**|**funds**|**Total**|
|||**£**|**£**|**£**|**£**|
||**Fund balances on 30 September 2025**|||||
||**are represented by:**|||||
||Fixed Assets|14,860|-|-|14,860|
||Current assets|1,307,602|35,279|816,096|2,158,977|
||Current liabilities|(332,345)|-|-|(332,345)|
|||_______|_______|_______|_______|
||Total net assets|990,117|35,279|816,096
|1,841,492|
|**9a.**|**Analysis of net assets between funds – 2024 - Restated**|||||
|||**General Designated**||**Restricted**||
|||**funds**|**funds**|**funds**|**Total**|
|||**£**|**£**|**£**|**£**|
||**Fund balances on 30 September 2024**|||||
||**are represented by:**|||||
||Fixed Assets|11,915|-|-|11,915|
||Current assets|1,117,663|82,051|815,437|2,015,151|
||Current liabilities|(236,032)|-|-|(236,032)|
|||_______|_______|_______|_______|
||Total net assets|893,546|82,051|815,437
|1,791,034|
|**10.**|**Reconciliation of net income / (expenditure) to net cash flow**|||**from operating**||
||**activities**|||||
|||||**2025**|**2024**|
||||||**Restated**|
|||||**£**|**£**|
||Net (loss)/income for the year|||50,458|201,505|
||Depreciation charges|||4,771|10,553|
||Increase/(decrease) in creditors|||96,313|98,660|
||(Increase)/decrease in debtors|||6,381|(43,259)|
|||||_______|_______|
||Net cash flow from operating activities|||157,923
|267,459
|
Page 24
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **11 Trustees Remuneration and Benefits**
There was no remuneration paid and no benefits provided to trustees for the year ended 30 September 2025. Trustees incurred expenses during the period on behalf of the charity totalling £0 (2024: £0).
## **12 Analysis of Staff Costs**
|**Analysis of Staff Costs**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Salary Cost|6,023|6,889|
||_______|_______|
|Total Staff Costs|6,023|6,889|
Average number of employees during the year was 1 (2024: 1)
## **13 Operating lease commitments**
At 30 September 2025 the charity had total future minimum payments under a noncancellable operating lease for its premises as follows: not later than one year £16,603 (2024: £16,603); later than one year and not later than five years £12,452 (2024: £29,055); total £29,055 (2024: £45,658).
## **14 Related Party Disclosures**
The trustees of the charity’s key management are all volunteers. They do not receive remuneration for their services.
Donations made by trustees to the charity in 2025 totalled £1,638 (2024: £2,104)
Page 25
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **15. Prior Period Adjustments**
During the year the trustees undertook a review of the financial statements and identified a number of matters requiring prior period adjustment or reclassification of comparatives, as set out in notes 15.1 to 15.5. The effect of the restatements on the balance sheet, the statement of financial activities and the funds of the charity is summarised below.
## **(a) Changes to the balance sheet as at 30 September 2024**
|**Note**
**Fixed assets**
Tangible assets
15.1
**Current assets**
Debtors
15.2
Cash at bank and in hand
15.2
**Creditors: amounts falling due**
**within one year**
Other creditors
15.2
**Net assets**
**Funds**
General unrestricted funds
15.1,
15.3, 15.4
Designated funds
15.4
Restricted funds
15.3
**Total funds**|**As previously**
**reported**
**Adjustment**
**As restated at**
**30 Sep 2024**
£
£
£
48,138
(36,223)
11,915
12,829
45,591
58,420
1,998,062
(41,331)
1,956,731
(231,772)
(4,260)
(236,032)|
|---|---|
||**1,827,257**
**(36,223)**
**1,791,034**
1,625,752
(732,206)
893,546
201,505
(119,454)
82,051
–
815,437
815,437|
||**1,827,257**
**(36,223)**
**1,791,034**|
## **(b) Changes to the statement of financial activities for the year ended 30 September 2024**
|**Note**
**Incoming resources**
Voluntary donations – unrestricted
(including designated)
15.3
Voluntary donations – restricted
15.3
**Total incoming resources**
**Expenditure on:**
Raising funds
15.5
Charitable activities
15.5
**Total resources expended**
**Net movement in funds**|**As previously**
**reported**
**Adjustment**
**As restated**
**2024**
£
£
£
1,467,207
(240,142)
1,227,065
–
240,142
240,142|
|---|---|
||**1,467,207**
**–**
**1,467,207**
(174,070)
146,107
(27,963)
(1,091,632)
(146,107)
(1,237,739)|
||**(1,265,702)**
**–**
**(1,265,702)**|
||**201,505**
**–**
**201,505**|
Page 26
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
The restatements have no effect on total incoming resources, total resources expended or the net movement in funds for the year ended 30 September 2024. The adjustments described in notes 15.1 and 15.2 have no effect on the statement of financial activities.
## **(c) Reconciliation of funds**
At 1 October 2023:
|**Note**
At 1 October 2023 as
previously reported
Derecognition
of
tangible fixed assets
15.1
Aisha Maternity Fund
reclassified
to
restricted funds
15.3
Designated
fund
balance recognised
15.4
**At 1 October 2023**
**as restated**|**General**
**unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total funds**
£
£
£
£
1,625,752
–
–
1,625,752
(36,223)
–
–
(36,223)
(575,295)
–
575,295
–
(10,245)
10,245
–
–|
|---|---|
||**1,003,989**
**10,245**
**575,295**
**1,589,529**|
At 30 September 2024:
|**Note**
At
30
September
2024 as previously
reported
Derecognition
of
tangible fixed assets
15.1
Aisha Maternity Fund
reclassified
to
restricted funds
15.3
Designated
funds
reclassified to general
funds
15.4
**At**
**30**
**September**
**2024 as restated**|**General**
**unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total funds**
£
£
£
£
1,625,752
201,505
–
1,827,257
(36,223)
–
–
(36,223)
(815,437)
–
815,437
–
119,454
(119,454)
–
–|
|---|---|
||**893,546**
**82,051**
**815,437**
**1,791,034**|
Page 27
**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
## **NOTES TO THE PRIOR PERIOD ADJUSTMENTS**
## **15.1 Tangible assets and depreciation**
Expenditure with a cost of £45,381 had historically been capitalised within furniture & fixtures and computer equipment and depreciated. During the year the trustees undertook a review of the fixed asset register and identified that this expenditure comprised repairs and maintenance to the properties, which should have been expensed in the statement of financial activities in the year in which it was incurred. Only building works at leasehold property with a cost of £8,229, met the recognition criteria for capitalisation; these have been reclassified to a separate class of leasehold property improvements, depreciated at 10% on a straight line basis.
To reflect this retrospectively, cost of £45,381 and accumulated depreciation of £9,158 have been derecognised, reducing the net book value of tangible fixed assets and general unrestricted funds at 1 October 2023 and at 30 September 2024 by £36,223. There is no effect on the net movement in funds for the year ended 30 September 2024. The comparative fixed assets note has been restated as follows:
|**Cost**
As previously reported
Reclassification
Derecognised as repairs
**As restated**
**Depreciation**
As previously reported
Reclassification
Derecognised
**As restated**
**Net book value as restated**|**Leasehold**
**improvements**
**Furniture**
**&**
**fixtures**
**Computer**
**equipment**
**Total**
£
£
£
£
–
33,311
36,611
69,922
8,229
(8,229)
–
–
–
(18,796)
(26,585)
(45,381)|
|---|---|
||**8,229**
**6,286**
**10,026**
**24,541**
–
15,830
5,954
21,784
1,920
(4,603)
2,683
–
–
(9,158)
–
(9,158)|
||**1,920**
**2,069**
**8,637**
**12,626**|
||**6,309**
**4,217**
**1,389**
**11,915**|
## **15.2 Balances reclassified from cash at bank**
During the year the trustees reviewed the classification of the charity’s cash at bank and in hand and identified that a number of balances paid in advance and pending claim had been recorded within cash at bank. These balances represent amounts advanced to, and recoverable from rather than funds held by the charity at the bank. They should therefore have been presented within debtors and creditors as appropriate.
To reflect this retrospectively, the balances have been reclassified from cash at bank and in hand as at 30 September 2024, being £45,591 of debit balances presented within other debtors and £4,260 of credit balances presented within other creditors, reducing cash at bank and in hand by the net amount of £41,331. This is a reclassification between balance sheet headings only: net assets, total funds and the statement of financial activities for the year then ended are unaffected.
## **15.3 Aisha Maternity Hospital Fund reclassified from unrestricted to restricted funds**
During the year the trustees reviewed the charity’s fund balances and identified that income received in respect of the Aisha Maternity Fund had historically been accounted for within unrestricted funds. This income is subject to restrictions imposed by the donors as to the purpose for which it may be used, and should therefore have been recognised, and its unspent balance carried forward, as a restricted fund in accordance with the Charities SORP.
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**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
To reflect this retrospectively, the accumulated balance on the Aisha Maternity Fund has been reclassified from unrestricted to restricted funds. At 1 October 2023, £575,295 has been reclassified from general unrestricted funds to restricted funds. Restricted income of £240,142 arising in the year ended 30 September 2024 has been reclassified from unrestricted to restricted incoming resources, increasing the restricted fund carried forward at 30 September 2024 to £815,437, with a corresponding reduction in unrestricted funds. This is a reclassification between fund types only: the total funds and net assets of the charity, and the net movement in funds for the year then ended, are unaffected.
## **15.4 Designated funds**
During the year the trustees reviewed the charity’s fund balances and identified that the surplus for the prior year of £201,505 had been presented in full as a designated fund. Of this amount, only the balance on the Social Fund Designated of £82,051, comprising the balance brought forward at 1 October 2023 of £10,245 together with designated income received less amounts applied during the year, met the definition of a designated fund. The remaining £119,454 formed part of the charity’s general unrestricted reserves and should not have been designated, no trustee decision having been made to earmark it for a specific purpose.
To reflect this retrospectively, £119,454 has been reclassified from designated funds to general unrestricted funds as at 30 September 2024, and the designated fund balance of £10,245 at 1 October 2023, previously presented within general funds, has been recognised as a designated fund. This is a reclassification between components of unrestricted funds only: total unrestricted funds, total funds and net assets of the charity, and the net movement in funds for the year then ended, are unaffected.
## **15.5 Analysis of costs of raising funds and support costs**
In previous years the charity’s contribution paid to Ahmadiyya Muslim Jama'at (AMJ) in accordance with trustees described in the accounting records as a management charge, together with certain support costs, were included within costs of raising funds. The donations to AMJ are made for the furtherance of charity objective and has been reclassified to charitable activities (grant funding of activities). The support costs have been reclassified to support costs within charitable activities. In addition, subscriptions previously included within charitable activities have been reclassified to costs of raising funds. The comparative figures for the year ended 30 September 2024 have been restated as follows:
|**Year ended 30 September 2024**
As previously reported
Ahmadiyya Muslim Jama'at (AMJ)
Support costs reclassified
Subscriptions reclassified
**As restated**|**Costs of raising**
**funds**
**Charitable**
**activities**
**Total**
£
£
£
174,070
1,091,632
1,265,702
(109,675)
109,675
–
(53,028)
53,028
–
16,596
(16,596)
–|
|---|---|
||**27,963**
**1,237,739**
**1,265,702**|
In the current year donation to AMJ of £134,187 and £65,301 (support costs) are presented within charitable activities, and £17,575 (subscriptions) within costs of raising funds, on the same basis. Separately, certain direct charitable activity costs previously included within donations to other charities (2025: £33,359; 2024: £21,471) have been reclassified to direct charitable activity costs; this is a presentation change within charitable activities with no effect on its total. These are changes of presentation only: there is no effect on total expenditure, the net movement in funds or total funds.
Following these reclassifications, the costs of raising funds and the support costs reclassified to charitable activities are analysed as follows. All amounts are unrestricted; there were no restricted amounts in either year.
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**LAJNA IMA'ILLAH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2025**
|**Costs of raising funds**
Bank charges / administration
Travelling and subsistence
Subscriptions
**Total costs of raising funds (per SoFA)**
**Support**
**costs**
**reclassified**
**to**
**charitable**
**activities**
Office running and maintenance costs
I.T. costs
Staff costs
**Total support costs reclassified**|**2025**
**2024**
£
£
2,658
3,109
11,223
8,258
17,575
16,596|
|---|---|
||**31,456**
**27,963**
53,539
42,862
5,739
3,277
6,023
6,889|
||**65,301**
**53,028**|
.
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