UMM UL QURA FOUNDATION CIO CHARITY NO: 1192330 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
MST ACCOUNTANTS AND BUSINESS ADVISORS LIMITED
9 GRANGE ROAD NEWCASTLE UPON TYNE NE4 9LB
UMM UL QURA FOUNDATION CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
INDEX TO FINANCIAL STATEMENTS
PAGE REF
-
1 Trustees Report
-
2 Independent Examiners Report
-
3-7 Financial Statements and Note
UMM UL QURA FOUNDATION CIO FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 DECEMBER 2024
T USTEES ANNUAL REPORT
The Trustees peruse the annual report and financial statements for the year ended 31 December 2024
Charity Name: - Umm Ul Qura Foundation CIO Principal Address of Charity: - Greenhill lane Leeds Road Bradford BD3 8EL
OBJECTS OF THE CHARITY
“To advance the Islamic faith, including but not limited to education in accordance with the teachings of the Quran and Hadith and by establishing an Ahl-E-Hadith centre to facilitate learning as well as a place of worship and Islamic education for children, men and women; The relief of those in need because of youth, age, ill-health, disability, financial hardship or other disadvantage in such ways as the charity trustees in their absolute discretion decide from time to time including (without limitation) supporting social work across West Yorkshire.”
NAMES OF THE TRUSTEES
The trustees of the charity are as follows: -
-
Mahmood-UL-Hassan Yazdani
-
Shouaib Ahmed
-
Dr Muhammad Hammad Lakhvi – resigned on 01/11/2025
-
Salahuddin Karim
-
Sharifullah Shahid
-
Abdul Basith Mohammed
The trustees are volunteers who serve in office for a period determined by general meeting. The trustees generally give their time freely and receive no remuneration or other benefits. Please see page 6.
STRUCURE GOVERNANCE & MANAGEMENT
ORGANISED STRUCTURE
The trustees meet at regular intervals and are responsible for all decisions in relation to the running of the charity.
RECRUITMENT OF TRUSTEES
The existing trustees are responsible for the recruiting of new trustees but in doing so the trustees seek the views and recommendations of others.
RISK MANAGEMENT
The trustees seek to take no risks with the running of the charity and the finances of the charity are kept under constant review.
ACTIVITIES & ACHIEVEMENTS
During the period, the Charity has continued to pursue its objectives by promoting the advancement of the Muslim religion within the local community. This has been achieved through regular prayer and lecture meetings, as well as providing religious instruction to local children. The Charity has also organised discussions and lectures addressing the interaction between religion and modern living, with a focus on social awareness and personal responsibility.
In addition, the trustees have actively worked to raise substantial funds for the improvement of the Charity’s building, which will be used to further support its core objectives. The Charity has also arranged various youth events and activities, as well as televised programmes to deliver religious lectures and promote community engagement.
DECLARATION
I declare in my capacity of charity chairperson that the trustees have approved the above report and have authorised me to sign it on their behalf.
………………………………………………… Sharifullah Shahid
Dated: 24 January 2026
-1-
REPORT TO THE TURSTEES AND MEMEBERS OF UMM UL QURA FOUNDATION CIO
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is our responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5)(b) of the Act); and
-
to state whether particular matters have come to our attention.
Basis of independent examiner’s statement
Our examination was carried out in accordance with General Directions given by the Charity Commission. 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 statements below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act, and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the bookkeeping and accounts to be reached
…………………………………..
9 Grange road MST ACCOUNTANTS AND BUSINESS ADVISORS LIMITED Fenham Newcastle upon Tyne NE4 9LB
Dated: 24 January 2026
-2-
UMM UL QURA FOUNDATION CIO
ACCOUNTING STATEMENT STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDED 31 DECEMBER 2024
INCOME RESOURCES
| NOTES Incoming Resources Donations Other Income Rent Grant Total Incoming Resources RESOURCES EXPENDED Charitable Expenditure (2ai) Costs of Activities for Charitable Objectives (2aii) Total Resources Expended Net Movement in Funds |
UNRESTRICTED FUNDS 2024 £ 96,268 12 96,281 34,622 36,615 71,237 25,044 |
UNRESTRICTED FUNDS 2023 £ 84,659 10 500 9,768 |
UNRESTRICTED FUNDS 2023 £ 84,659 10 500 9,768 |
||
|---|---|---|---|---|---|
| 94,937 | |||||
| 38,466 50,805 |
|||||
| 89,271 | |||||
| 5,666 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
-3-
BALANCE SHEET AS AT 31 DECEMBER 2024
| NOTES | |||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| £ | £ | ||||
| FIXED ASSETS | |||||
| Building Improvements | (3) | 148,665 | 125,755 | ||
| Equipment | (3) | 10,983 | 10,983 | ||
| Fixture and Fittings | (3) | 10,412 | 10,412 | ||
| CURRENT ASSETS | |||||
| Debtors | 15,000 | 10,000 | |||
| Cash at Bank & in Hand | 690 | 3,991 | |||
| CURRENT LIABILITIES | |||||
| Loans – Qard Hasana | 5(h) | 56,700 | 49,400 | ||
| Trade Creditors | 541 | 8,276 | |||
| TOTAL NET CURRENT ASSETS LESS CURRENT | |||||
| LIABILITIES | (41,551) | (43,685) | |||
| NET ASSETS | 128,509 | 103,465 | |||
| REPRESENTED BY: INCOME FUNDS | |||||
| Unrestricted Funds | |||||
| Funds brought forward | 103,465 | 97,799 | |||
| Surplus for Year | 25,044 | 5,666 | |||
| 128,509 | 103,465 |
The financial statements were approved by the trustees 24 January 2026
…………………………………………………
Sharifullah Shahid
Dated: 24 January 2026
-4-
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
(a) Basis of accounting
These accounts have been prepared in accordance with accounting standards, Accounting, and Reporting by Charities Statement of Recommended Practice (SORP 2005) and the Charities Act 2011.
2. EXPENDITURE
(a) Analysis of Resources Expended
i) Charitable Expenditure
| Self Employed Salary Salary |
2024 13,275 21,347 34,622 |
2023 21,448 17,018 |
|---|---|---|
| 38,466 |
ii) Cost of Activities in Furtherance of the Charity’s Objectives
| Bank Charges Cleaning Postage, Stationary & Promotional Literature Event Refreshments Youth Activities Accountancy Fees Light and Heat Funeral costs General Travel Insurnace Rates Telephone & Fax Live Tv Programme and Webcast Marketing, Advertising and Promotion Repair and Maintenance Website cost Legal & Professional |
2,024 282 419 6 1,250 - - 6,855 5,217 120 1,150 1,637 662 11,186 981 4,303 47 2,500 36,615 |
2,023 274 427 365 3,595 1,000 1,355 12,555 - 603 - 1,871 662 25,815 89 1,635 260 298 |
|---|---|---|
| 50,805 |
-5-
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT….
3. FIXED ASSETS
| COST At 01 January 2023 Additions Disposals At 31 December 2024 |
Building ImprovementsEquipment Fixture and Fittings £ £ £ 125,755 10,983 10,412 22,910 - - - - - |
|---|---|
| 148,665 10,983 10,412 |
4. TRUSTEES AND OTHER RELATED PARTIES
One of the trustees Sharifullah Shahid worked as Imam (employee) and received salary during this accounting period.
No payments were made to trustees or other related parties for reimbursement of out-of-pocket expenses incurred by them.
5. CONTINGENT LIABILITIES
No material liabilities existed at the year-end.
6. DECLARATION
(a) Charges in Year End
The trustees have established 31 December as the financial year-end date.
- (b)
Designated Funds
The Charity does not have any designated funds.
- (c) Discontinued, Continuing and Acquired Operations
All the charities operations are continuing operations and there were no operations Discontinued or acquired during the year.
(d)
Inalienable or historic Assets
The charity has no assets at the balance sheet dated classed as inalienable or historic.
(e) Intangible Assets
The charity has no intangible assets.
(f) Subsidiaries
The charity has no subsidiary companies
(g) Uncapitalised Fixed Assets
The charity has no material fixed assets, which have not been capitalised and Included on the balance sheet
-6-
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONT….
(h) Qard Hasana
The Qard Hasana loans are interest free and over no fixed time given by trustees and general public.
(i) Trade Creditors
| Nest Pension Tax |
2024 314 227 |
|---|---|
| 8,276 |
(j) Debtors
Babul Islam CIO charity received loan sum of £10,000 from Umm UL Qura Foundation CIO
Al-Hudaa Masjid Charity received loan sum of £5,000 from Umm UL Qura Foundation CIO
-7-