**Al-Mustafa Community Trust Income and Expenditure Accounts for the year ended 31[st] March 2025** Charity Assist Accountants Ltd Certified Public Accountants and Charity Independent Examiners Unit 27 Batley Enterprise Centre 513 Bradford Road Batley West Yorkshire WF17 8LL 1 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** |**Contents**|**Page**| |---|---| |Basic information|
3| |Trustees’ annual report|
4-7| |Independent examiner’s report|8-9| |Income and expenditure accounts|10-11| |Notes|12-17| 2 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Basic information** ## **Address** Al-Mustafa Mill Porsan House Young Street Bradford BD8 9RE ## **Bank** Virgin Money 154 to 158 Kensington High Street London W8 7RL ## **Accountants** Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL ## **Charity registration number** 1194791 3 **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Trustees’ Annual Report for the period** **From:** 1[st] April 2024 to 31[st] March 2025 **Charity name:** Al- Mustafa Community Trust ## **Charity registration number:** 1194791 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|1. To provide educational and spiritual
guidance in accordance with Islamic
principles and values.
2. To advance education from all religious
and ethnic backgrounds.
3. To provide or assist in providing facilities
for recreational or other leisure-time
occupation for the inhabitants of, but not
limited to, Bradford and the surrounding
areas in the interests of social welfare and
with the object of improving their condition
and standard of life; and such other
charitable purposes, as the trustees shall
from time to time determine.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The charity managed to renovate their
building. They also raised donations which
were used to fund charitable activities.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have referred to the guidance
contained in the Charity Commission’s
general guidance on public benefit when
reviewing the charity’s aims and objectives.
| 4 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Achievements and Performance** |||| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The charity raised funds, which were used
to fund charitable activities. The charity
also acquired a building on a lease which
they started renovating during last financial
year.| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity is showing a surplus on the
movement in funds.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|| |Amount of reserves held|Para 1.22|| |Reasons for holding zero
reserves|Para 1.22|The charity does not hold any reserves at
the moment as they have just started
operating, this will be reviewed in the
future.| 5 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|
Para 1.25|CIO-foundation registered 14 June 2021| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Appointment of charity trustees
(a) Apart from the first charity trustees,
every appointed trustee must be appointed
for a term of one year by a resolution
passed at a properly convened meeting of
the charity trustees.
(b) In selecting individuals for appointment
as appointed charity trustees, the charity
trustees must have regard to the skills,
knowledge and experience needed for the
effective administration of the CIO.
(c) The members or the charity trustees
may at any time decide to appoint a new
charity trustee, whether in place of a charity
trustee who has retired or been removed in
accordance with clause [12] (Retirement
and removal of charity trustees), or as an
additional charity trustee, provided that the
limit specified in clause 9(3) on the number
of charity trustees would not as a result be
exceeded;
(d) A charity trustee appointed in
accordance with the provisions of sub-
clause 10.1 (a) of this clause may be done
so if a resolution to appoint that trustee is
proposed at a general meeting of the
trustees called for that purpose and
properly convened in accordance with
clause 18, and the resolution is passed by
a two-thirds majority of votes cast at the
meeting| 6 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Reference and Administrative details** |Charity name|Al-Mustafa Community Trust| |---|---| |Other name the charity uses|Al-Mustafa Centre| |Registered charity number|1194791| |Charity’s principal address|Al-Mustafa Mill, Porsan House
Young Street
Bradford
BD8 9RE| ## **Names of the charity trustees who manage the charity** |1
2
3
4|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Hamzah Khan|||| ||Muddasar Ul Haque|||| ||Khalid Hussain|||| ||Arshad Mahmood|||| ## **Declarations** 7 **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Al-Mustafa Community Trust** ## Independent examiner's report on the ## accounts _**Section A Independent Examiner’s Report**_ **----- Start of picture text -----**
Report to the trustees/ Al-Mustafa Community Trust
members of
On accounts for the year 31 [ST ] March 2025 Charity no 1194791
ended (if any)
Set out on pages 10 - 11
**----- End of picture text -----**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 03 / 2025** . **Responsibilities and basis of report** 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”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 8 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 9 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** |Charity Name
Al-Mustafa CommunityTrust|Charity Name
Al-Mustafa CommunityTrust|CharityNo
|1194791|1194791|| |---|---|---|---|---|---| ||||||| |Annual accounts for the period|||||| |Period start date|**01.04.24**|**To**|Period end
date|**31.03.25**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Income and endowments from:**
Donations and legacies
**Income (Note 3)**
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Net movement in funds_**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
**_Total_**
**Recommended categories by activity**
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**(restated)**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**(restated)**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**(restated)**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**(restated)**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**(restated)**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||103,676|-|-|103,676|1,037,675| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||103,676|-|-|103,676|1,037,675| ||||||| ||-|-|-|-|-| ||124,212|-|-|124,212|222,294| ||-|-|-|-|-| ||1,329|-|-|1,329|2,534| ||125,541|-|-|125,541|224,828| ||||||| ||21,865
-|-|-|21,865
-|812,847| |||||-|| ||21,865
-|-|-|21,865
-|812,847| |||||-|| ||21,865
-|-|-|21,865
-|812,847| |||||-|| |||||-|| ||||||| |||||-|| |||||-|| ||21,865
-|-|-|21,865
-|812,847| ||||||| ||823,482|-||823,482|10,635| ||801,617|-|-|801,617|823,482| 10 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** **Charity Name** Charity No 1194791 **Al-Mustafa Community Trust** ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due**
**within one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**(restated)**
**£**
F05| |---|---|---|---|---|---| |||||-|-| ||8,100|||8,100|9,000| |||||-|-| |||||-|-| ||8,100|-|-|8,100|9,000| ||||||| ||-|||-|-| ||7,000|||7,000|-| |||||-|| ||792,318|-||792,318|818,116| ||799,318|-|-|799,318|818,116| ||||||| ||5,802|||5,802|3,633| ||||||| ||793,517|-|-|793,517|814,482| ||||||| ||801,617|-|**-**|801,617|823,482| ||||||| ||-|||-|-| ||-|-|-|-|-| ||||||| ||801,617|-|-|801,617|823,482| ||||||| |||||-|-| |||-|-|-|-| ||801,617|||801,617|823,482| |||||-|| ||||||| ||801,617|-|-|801,617|823,482| 11 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** **Section C Notes to the accounts (cont)** |**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
96,620 -
96,620 1,032,720
Gift Aid
7,056
7,056 4,955
Legacies
- -
General grants provided by government/other
charities
- -
- -
Membership subscriptions and sponsorships
which are in substance donations
-
Donatedgoods,facilities and services
-
Other
-
**Total** 103,676 - - 103,676 1,037,675
103,676 - - 103,676 1,037,675
**TOTAL INCOME**
**Note 3 Income**
**Analysis of income**
**Donations**
**and**
**legacies:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations andgifts|96,620|-||96,620|1,032,720| ||Gift Aid|7,056|||7,056|4,955| ||Legacies||||-|-| ||General grants provided by government/other
charities|-|-||-|-| ||Membership subscriptions and sponsorships
which are in substance donations||||-|| ||Donatedgoods,facilities and services||||-|| ||Other||||-|| |||103,676|-|-|103,676|1,037,675| |||||||| |||103,676|-|-|103,676|1,037,675| 12 ## **Al-Mustafa Community Trust Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts (con** **Note 6 Expenditure** |Service fees
Fire assessment
Equipment purchased
Subscription
Teaching fees
Charitable donations
Ramadan dates
**TOTAL EXPENDITURE**
**Expenditure on**
**charitable**
**activities**
Annual return
**Other**
Building renovations
Accountancy fees
Catering
**Analysis of expenditure**
Bankcharges
Justgiving charges
Depreciation
**Total expenditure on charitable**
**activities**
**Total other expenditure**
Independent examination
Insurance
Water
Travel
Light & heat
Telephone
Workshop
Maintanance
Legal fees
Website
Giftaid charges
Books|**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**| |---|---|---|---|---|---|---| ||Accountancy fees|1,325|||1,325|1,850| ||Annual return|180|||180|125| ||Books|684|-||684|3,450| ||Building renovations|75,556|-||75,556|153,855| ||Catering|388|||388|-| ||Charitable donations|-|-||-|16,865| ||Equipment purchased|2,944|||2,944|-| ||Giftaid charges|785||||| ||Fire assessment|2,590|||2,590|1,797| ||Independent examination|425|||425|525| ||Insurance|1,099|||1,099|971| ||Legal fees|888|-||888|552| ||Light & heat|10,922|||10,922|13,733| ||Maintanance|12,917|||12,917|2,340| ||Ramadan dates|-|||-|5,000| ||Subscription|252|||252|-| ||Service fees|6,419|||6,419|13,373| ||Teaching fees|1,334|||1,334|-| ||Telephone|3,138|||3,138|7,432| ||Travel|950|||950|-| ||Water|386|||386|253| ||Website|1,030|||1,030|-| ||Workshop|-|||-|175| ||**Total expenditure on charitable**
**activities**|124,212|-|-|
123,427|222,294| |||||||| ||Bankcharges|415|||415|100| ||Justgiving charges|14|||14|1,434| ||Depreciation|900|||900|1,000| ||||||-|-| ||**Total other expenditure**|1,329|-|-|1,329|2,534| |||||||| |||125,541|-|-|124,756|224,828| 13 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts** |||||||| |---|---|---|---|---|---|---| |**Note 10 Details of certain types of expenditure**||||||| |||||||| |**Note 10.1 Fees for examination of the accounts**||||||| |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||||||| ||||||**This year**|**Last year**| ||||||**£**|**£**| |**Independent examiner’s fees**|||||425|525| |**Assurance services other than independent examination**||||||| |**Tax advisory fees**||||||| |**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**||||||| 14 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-||9,000|9,000| |||||-|-| ||||||-| ||||||-| ||||||-| ||-|-|-|9,000|9,000| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")| |---|---|---|---|---|---|---| |||||10%||| ||- -
-
900 900
-
-
- - - 900 900
- - - 9,000 9,000
- - - 8,100 8,100|||||| ||-|-|-|9,000|9,000|| ||-|-|-|8,100|8,100|| 15 ## **Al-Mustafa Community Trust** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## **19.1 Analysis of debtors** |**19.1 Analysis of debtors**||| |---|---|---| |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors(gift aid)**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||7,000.0|-| ||7,000.0|-| ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## **20.1 Analysis of creditors** |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |||||| ||-|-||| |||-||| |||||| ||5,802|3,633|-|-| ||-|-||| ||-|-||| ||5,802|3,633|-|-| 16 ## **Al-Mustafa Community Trust Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||792,318|818,116| ||-|-| ||792,318|818,116| 17