East Anglian Bangladeshi Islamic Trust
East Anglian Bangladeshi Islamic Trust
Charity No. 1190589
Trustees' Report and Unaudited Accounts
30 September 2025
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Table of Contents
| Section | Page |
|---|---|
| Trustees' Annual Report | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Statement of Cash Flows | 7 |
| Notes to the Accounts | 8 to 11 |
| Detailed Statement of Financial Activities | 12 |
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Trustees Annual Report
INCORPORATION
The charitable company was incorporated on 28 July 2020 and commenced trading on 1 October 2020.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company limited by guarantee, as defined by the Companies Act 2006.
The trustees present their report with the unaudited financial statements of the charity for the year ended 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1190589
Trustees
The following trustees are carried forward from the prior-year signed accounts and should be confirmed before approval:
Mohammad Mohabbath Sheikh (Appointed 21 September 2025) Rayhanur Rahman (Appointed 21 September 2025) Eliyas Ahmed (Appointed 21 September 2025) Shaidur Rahman (Appointed 21 September 2025) Mutahir Ali (Appointed 21 September 2025) Sheikh Kodor Ali (Appointed 21 September 2025) Mohsin Miah (Appointed 21 September 2025) Rejuan Hussain (Appointed 21 September 2025) Mir Jashim Uddin (Appointed 28 November 2022) Juber Ahmed Ali (Appointed 28 November 2022) Alam Safique (Appointed 28 November 2022)
Independent Examiner
Prime Accountants Chartered Secretary & Accountants 29A New Road, London, E1 1HE
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and for safeguarding the assets of the charity, including taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees:
Mohammad Mohabbath Sheikh Date:
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Independent Examiner's Report
Independent Examiner's Report to the trustees of East Anglian Bangladeshi Islamic Trust
Respective responsibilities of trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). You consider that the audit requirement of section 144(2) of the Act does not apply. It is my responsibility to issue this report in accordance with the requirements of section 145 of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission under section 145(5)(b) of the Act. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages 5 to 12.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that, in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a 'true and fair view', which is not a matter considered as part of an independent examination.
I draw attention to Note 2, which explains that the prior-year comparative figures have been restated. My report is not qualified in this respect.
Moin Nayeem ACIS AFA MIPA MAAT Chartered Governance Institute Prime Accountants 29A New Road London E1 1HE Date: 15 August 2026
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Statement of Financial Activities
For the year ended 30 September 2025
| For the year ended 30 September 2025 | |||
|---|---|---|---|
| Unrestricted funds 2025 £ | Total funds 2025 £ | Total funds 2024 £ | |
| Income and endowments from: | |||
| Donations and legacies | 34,670.79 | 34,670.79 | 52,103 |
| Other | - | - | - |
| Total | 34,670.79 | 34,670.79 | 52,103 |
| Expenditure on: | |||
| Raising funds | - | - | - |
| Other / charitable activities | 32,570.55 | 32,570.55 | 41,874 |
| Total | 32,570.55 | 32,570.55 | 41,874 |
| Net gains on investments | - | - | - |
| Net income | 2,100.24 | 2,100.24 | 10,229 |
| Transfers between funds | - | - | - |
| Net movement in funds | 2,100.24 | 2,100.24 | 10,229 |
| Reconciliation of funds: | |||
| Total funds brought forward (restated)* | 186,488.10 | 186,488.10 | see note |
| Total funds carried forward | 188,588.34 | 188,588.34 | see note |
* Opening funds are stated at £186,488.10, being the brought-forward reserves per the charity's accounting records. This is £5,387.10 higher than the net assets shown in the signed 2024 balance sheet; the comparative figures have been restated accordingly (see Note 2).
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Balance Sheet
At 30 September 2025
| At 30 September 2025 | ||
|---|---|---|
| 2025 £ | 2024 £ (restated) | |
| Fixed assets | ||
| Tangible assets | 145,881.00 | 145,881.00 |
| Current assets | ||
| Debtors | 6,499.00 | 6,499.00 |
| Cash at bank and in hand | 36,216.22 | 39,686.10 |
| Total current assets | 42,715.22 | 46,185.10 |
| Creditors: amounts falling due within one year | (7.88) | (5,578.00) |
| Net current assets | 42,707.34 | 40,607.10 |
| Total assets less current liabilities | 188,588.34 | 186,488.10 |
| Total net assets | 188,588.34 | 186,488.10 |
| The funds of the charity | ||
| Unrestricted funds - General funds | 188,588.34 | 186,488.10 |
| Total funds | 188,588.34 | 186,488.10 |
| The 2024 comparative figures have been restated as explained in Note 2. |
Approved by the trustees on:
And signed on their behalf by:
Mohammad Mohabbath Sheikh
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Statement of Cash Flows
For the year ended 30 September 2025
| For the year ended 30 September 2025 | ||
|---|---|---|
| 2025 £ | 2024 £ | |
| Cash flows from operating activities | ||
| Net income per Statement of Financial Activities | 2,100.24 | 10,229 |
| Movement in debtors | - | - |
| Decrease in creditors | (5,570.12) | - |
| Net cash used in operating activities | (3,469.88) | 10,229 |
| Net cash from investing activities | - | - |
| Net cash from financing activities | - | - |
| Net (decrease) / increase in cash and cash equivalents | (3,469.88) | 10,229 |
| Cash and cash equivalents at beginning of year (restated) | 39,686.10 | 24,070 |
| Cash and cash equivalents at end of year | 36,216.22 | 39,686.10 |
| Components of cash and cash equivalents | ||
| Component | 2025 £ | |
| Barclays bank account 50160954 | 28,984.86 | |
| Cash in hand | 7,231.36 | |
| Total | 36,216.22 |
The Barclays bank account increased by £3,596.46 during the year, in line with the bank transaction schedule. Cash in hand decreased by £7,066.34 to £7,231.36 at 30 September 2025, as confirmed by the trustees.
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Notes to the Accounts
for the year ended 30 September 2025
1 Accounting policies
Basis of preparation
These financial statements have been prepared using the format and accounting policies appearing in the prior-year accounts, with reference to the Statement of Recommended Practice: Accounting and Reporting by Charities and FRS 102. They have been prepared from the extended trial balance for the period 1 October 2024 to 30 September 2025, supported by the Barclays bank transaction schedule for that period.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity. No restricted fund movements have been identified from the supplied records.
Income recognition
Income is included when the charity becomes entitled to the income, receipt is probable and the amount can be measured reliably. Receipts have been treated as donations and legacies unless their description clearly indicated otherwise.
Expenditure
Expenditure is recognised when incurred, and has been classified in accordance with the extended trial balance. VAT has not been separately analysed.
Tangible fixed assets
The tangible fixed asset balance of £145,881 represents freehold property and has been carried forward unchanged from the prior year. No depreciation has been charged in the year. The trustees have confirmed that this balance remains correct.
Debtors and creditors
Debtors comprise other debtors of £6,499 carried forward from the prior year, which the trustees have confirmed remain correct. Creditors at the year end comprise PAYE of £7.88.
Charitable expenditure
Grants and donations payable to other charitable bodies are recognised as expenditure in the year in which the charity becomes committed to the payment. Amounts paid to Masjid Direct Ltd (£8,892.60) and British Red Cross (£70.00) have been charged as charitable/project costs in the year, as confirmed by the trustees.
2 Prior-year comparative figures
The reserves brought forward per the charity's accounting records at 1 October 2024 are £186,488.10. The signed accounts for 30 September 2024 showed net assets of £181,101, comprising fixed assets of £145,881, debtors of £6,499, cash of £34,299 and creditors of £5,578 — a difference of £5,387.10.
The trustees have confirmed that the reserves figure of £186,488.10 per the accounting records is correct, and that the difference relates to cash balances not fully reflected in the prior-year signed balance sheet. The 2024 comparative figures have accordingly been restated to increase cash at bank and in hand from £34,299 to £39,686.10, giving restated net assets and total funds of £186,488.10 at 30 September 2024. There is no effect on the reported result for the year ended 30 September 2024.
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Notes to the Accounts
3 Income from donations and legacies
| 3 Income from donations and legacies | ||
|---|---|---|
| 2025 £ | 2024 £ | |
| Donations and charitable income | 34,670.79 | 52,103 |
| Total | 34,670.79 | 52,103 |
4 Other income
No other income has been separately identified from the supplied records.
5 Expenditure on raising funds
No expenditure has been separately classified as raising funds.
6 Other expenditure
| 6 Other expenditure | ||
|---|---|---|
| 2025 £ | 2024 £ | |
| Employee costs | 8,096.22 | 11,509 |
| Premises costs | 13,323.23 | 24,053 |
| Charitable/project costs | 8,962.60 | - |
| General administrative costs | 988.50 | 4,312 |
| Legal and professional costs | 1,200.00 | 2,000 |
| Total | 32,570.55 | 41,874 |
The trustees have confirmed that the 2025 expenditure classifications, based on the extended trial balance, are correct. Charitable/project costs comprise £8,892.60 paid to Masjid Direct Ltd and £70.00 paid to British Red Cross.
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Notes to the Accounts
7 Net income before transfers
| 7 Net income before transfers | |||
|---|---|---|---|
| 2025 £ | 2024 £ | ||
| Net income | 2,100.24 | 10,229 | |
| 8 Staff costs | |||
| 2025 | £ | 2024 £ | |
| Salaries and wages | 8,096.22 | 11,411 | |
| Pension costs | - | 98 | |
| Total | 8,096.22 | 11,509 | |
| 9 Tangible fixed assets | |||
| Freehold property £ | Total £ | ||
| Cost / valuation at beginning of year | 145,881.00 | 145,881.00 | |
| Additions identified and capitalised | - | - | |
| Depreciation charged in the year | - | - | |
| Net book value at 30 September 2025 | 145,881.00 | 145,881.00 | |
| 10 Debtors | |||
| 2025 £ | 2024 £ | ||
| Other debtors | 6,499.00 | 6,499.00 | |
| Total | 6,499.00 | 6,499.00 | |
| 11 Creditors: amounts falling due within one year | |||
| 2025 £ | 2024 £ | ||
| PAYE and other taxation | 7.88 | - | |
| Other creditors/accruals | - | 5,578.00 | |
| Total | 7.88 | 5,578.00 |
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Notes to the Accounts
12 Movement in funds
| 12 Movement in funds | ||||
|---|---|---|---|---|
| Opening £ | Income £ | Expenditure £ | Closing £ | |
| Unrestricted funds - General funds | 186,488.10 | 34,670.79 | (32,570.55) | 188,588.34 |
| Total funds | 186,488.10 | 34,670.79 | (32,570.55) | 188,588.34 |
| 13 Analysis of net assets between funds | ||||
| Unrestricted £ | Total £ | |||
| Fixed assets | 145,881.00 | 145,881.00 | ||
| Net current assets | 42,707.34 | 42,707.34 | ||
| Total | 188,588.34 | 188,588.34 | ||
| 14 Reconciliation of net debt / cash | ||||
| 1 | Oct 2024 £ | Cash flows £ | 30 Sep 2025 £ | |
| Barclays bank account | 25,388.40 | 3,596.46 | 28,984.86 | |
| Cash in hand | 14,297.70 | (7,066.34) | 7,231.36 | |
| Total cash and cash equivalents | 39,686.10 | (3,469.88) | 36,216.22 |
Opening balances are as restated (see Note 2). The Barclays bank movement agrees to the bank transaction schedule for the year.
15 Commitments
No operating lease or pension commitments have been identified for the charity at 30 September 2025.
Charity No. 1190589
East Anglian Bangladeshi Islamic Trust
Detailed Statement of Financial Activities
For the year ended 30 September 2025
| For the year ended 30 September 2025 | ||
|---|---|---|
| 2025 £ | 2024 £ | |
| Income and endowments from: | ||
| Donations and legacies | 34,670.79 | 52,103 |
| Total income and endowments | 34,670.79 | 52,103 |
| Expenditure on: | ||
| Wages and salaries | 8,096.22 | 11,411 |
| Pension costs | - | 98 |
| Rent and rates | 1,716.69 | |
| Business insurance | 894.00 | |
| Water, lighting and heating | 6,632.57 | |
| Repairs and maintenance | 4,079.97 | |
| Telephone | 390.48 | |
| Merchant and bank charges | 598.02 | |
| Accountancy fees | 1,200.00 | 2,000 |
| Charitable/project costs - Masjid Direct Ltd | 8,892.60 | |
| Charitable/project costs - British Red Cross | 70.00 | |
| Total expenditure | 32,570.55 | 41,874 |
| Net income / movement in funds | 2,100.24 | 10,229 |
The £8,892.60 paid to Masjid Direct Ltd and £70.00 paid to British Red Cross have been classified as charitable/project costs (revenue expenditure), as confirmed by the trustees.
Charity No. 1190589