## **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: -
1. Mahmood-UL-Hassan Yazdani
2. Shouaib Ahmed
3. Dr Muhammad Hammad Lakhvi – resigned on 01/11/2025
4. Salahuddin Karim
5. Sharifullah Shahid
6. 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**
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## **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**
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## **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.
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## **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**
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## **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**|
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## **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
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## **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**
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