**Charity registration number 1194942 (England and Wales)**
## **Abdullah Quilliam Society**
# **Annual report and unaudited financial statements For the year ended 17 September 2025**
## **Abdullah Quilliam Society**
## **Contents**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Statement of cash flows|8|
|Notes to the financial statements|9 - 15|
## **Abdullah Quilliam Society**
## **Trustees' Report**
## **For the year ended 17 September 2025**
The trustees present their annual report and financial statements for the year ended 17 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
## **Objectives and activities**
The Abdullah Quilliam Society (AQS) exists to preserve and promote the historical, cultural and religious legacy of Britain’s first mosque, established in 1887 in Liverpool. Its charitable objects, as set out in the constitution, include the advancement of religion, education, heritage preservation and community cohesion through inclusive services, programmes and outreach.
## _**Public benefit**_
The trustees have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the Society should undertake. The principal activity of the charity is to bring back into use the first independent mosque in Britain and to establish a heritage centre promoting inter-faith dialogue and cultural understanding among all communities. The trustees confirm that they have carried out the charity’s purposes for the public benefit.
## _**Social investments**_
The charity holds no programme-related or social investments; its charitable purposes are pursued directly through the activities described below.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
## _**Congregational services**_
Friday prayers and daily services have continued with growing attendance. To meet increased demand, AQS is fundraising to refurbish the recently acquired 11–12 Brougham Terrace to accommodate additional prayer and community space, in addition to our current base at 1–7 Brougham Terrace.
- 1 -
## **Abdullah Quilliam Society**
## **Trustees' Report (continued)**
## **For the year ended 17 September 2025**
## _**Community engagement and education**_
During the year AQS delivered wide-ranging activities, including:
- National Heritage Days open to people of all faiths and backgrounds
- Schools and university visits
- “Visit My Mosque” open days
- Youth engagement through workshops
- Safeguarding, DBS and fire-safety training
- Muslim wedding services
- Interfaith events promoting social harmony
- Partnership work with local authorities and participation in interfaith work across the city
- Distribution of food parcels to vulnerable and elderly residents, and to low-income families across the city.
- Collaboration with the British National Health Research Group to provide testing and screening for early-detectable conditions, including bowel and breast screening and other health checks for both men and women.
- Regular information desks hosted by Merseyside Police, raising awareness of safeguarding and providing guidance on responding to hate crime.
- Provision of space for small businesses to hold stalls at the AQS premises on a regular basis.
- Dedicated teaching of Islamic knowledge and values for girls aged 10 to 18.
- Regular women’s sessions strengthening cultural, social and spiritual connections.
- Ongoing careers and employability sessions for both men and women.
- Provision of the AQS premises to a range of community groups for social, communal and cultural activities and programmes.
- Representation of AQS by our Chief Executive at civic events, including the Lord Mayor of Liverpool’s Annual Civic Ceremony, the Remembrance Day service (laying a wreath on behalf of Liverpool’s Muslim community), the Liverpool Commonwealth Service, Holocaust Memorial services, and civic services organised by the Lord-Lieutenant of Merseyside.
- Partnership in the Liverpool Faith Leaders Forum, led by the Bishop of Liverpool.
We have also developed a governance manual comprising our policies, a compliance toolkit and an annual work programme.
## _**Ramadan programme**_
We delivered a comprehensive Ramadan programme, including nightly Taraweeh prayers led by our imam and the provision of Iftar meals to approximately fifteen thousand people at our premises, attended by members of the community from diverse backgrounds. We also hosted a Grand Iftar for diverse communities alongside key civic and faith leaders and decision-makers from across the city — an event that strengthened community cohesion and conveyed a message of integration, civic responsibility and shared belonging.
## _**Fundraising**_
Despite ongoing economic pressures, our fundraising for property acquisition and operational support continued actively. We launched an appeal to purchase 11–12 Brougham Terrace, encouraging supporters to give Qard al-Hasan (interest-free loans) and Sadaqah donations towards this goal. The trustees remain positive about the outcome.
- 2 -
## **Abdullah Quilliam Society**
## **Trustees' Report (continued)**
## **For the year ended 17 September 2025**
## **Financial review**
## _**Reserves policy**_
The trustees are responsible for assessing the principal risks to which the charity is exposed and for ensuring that systems are in place to manage and mitigate them. The trustees have considered the requirement to maintain free reserves and are satisfied that the charity should hold free reserves sufficient to absorb fluctuations in funding without curtailing its activities; this target has been assessed at approximately £10,000. The level of free reserves held at 17 September 2025 is set out in the financial statements, and the trustees continue to seek further donations to build reserves towards the target level.
## _**Principal risks and uncertainties**_
The principal risks relate to income generation and the funding of the property acquisition and refurbishment. The trustees review these risks regularly, maintain a risk register, and mitigate them through diversified income streams, careful budgeting and appropriate financial controls.
## **Plans for future periods**
Plans for future periods
The trustees’ priorities for the coming year include:
- Completing the refurbishment of 11–12 Brougham Terrace to expand services and provide student accommodation
- Increasing youth and women’s engagement through an expanded annual work programme
- Expanding partnerships for interfaith and community outreach
- Enhancing heritage offerings linked to Britain’s first mosque
- Growing volunteer capacity and training opportunities
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The trustees who served during the year and up to the date of signature of the financial statements were: G Khan (Resigned 4 June 2026)
Dr A Hamid Dr M Ahmed (Resigned 30 July 2025) Mr A Masroor Prof R Greaves (Resigned 4 July 2025) Dr A Q Khattak Mrs H Szovati (Appointed 21 June 2026)
## **Recruitment and appointment of trustees**
New trustees are appointed by the existing trustees under the powers in the constitution, on the basis of the skills and experience needed on the Board. The trustees plan to appoint further trustees in line with the relevant guidance. Before appointment, each prospective trustee confirms that they are eligible and not disqualified from acting under the Charities Act 2011, and completes an eligibility declaration. New trustees receive an induction covering the constitution, the charity’s finances and its key policies.
The Abdullah Quilliam Society is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission for England and Wales under charity number 1194942, and is governed by its constitution (a foundation-model CIO constitution) adopted under the Charities Act 2011 (as amended by the Charities (Protection and Social Investment) Act 2016 and the Charities Act 2022). In a foundation-model CIO the charity trustees are also its only members. No trustee has any beneficial interest in the charity, and the trustees serve voluntarily, receiving no remuneration (reasonable out-of-pocket expenses only).
- 3 -
## **Abdullah Quilliam Society**
## **Trustees' Report (continued)**
## **For the year ended 17 September 2025**
## **Organisational structure**
The Board of Trustees holds overall responsibility for governance and meets regularly to set strategic direction, review risk and ensure compliance with the Charity Commission’s requirements. It is supported by subcommittees covering finance, fundraising, programmes, special projects and building projects. Dayto-day operations are led by the Chief Executive and delivered by the staff team, working alongside volunteers.
## **Supplier payment policy**
It is the Society’s policy to settle the terms of payment with suppliers when agreeing each transaction, to make suppliers aware of those terms, and to pay in accordance with its contractual and other obligations.
## **Reference and administrative details**
## **Registered Charity Number**
1194942
## **Principial Address**
8-10 Brougham Terrace West Derby Road Liverpool Merseyside L6 1AE
## **Independent Examiner**
Steven Greensill DJH Wirral & Chester Limited Chester House Lloyd Drive Cheshire Oaks Business Park Ellesmere Port United Kingdom CH65 9HQ
The trustees' report was approved by the Board of Trustees.
Dr A Hamid **Trustee** 10 July 2026
- 4 -
## **Abdullah Quilliam Society**
## **Independent examiner's report**
## **To the trustees of Abdullah Quilliam Society**
I report to the charity trustees on my examination of the accounts of Abdullah Quilliam Society (the Trust) for the year ended 17 September 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
10 July 2026
- 5 -
## **Abdullah Quilliam Society**
## **Statement of financial activities**
## **(Including income and expenditure account)**
## **For the year ended 17 September 2025**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and
legacies
**2**
594,906
-
Charitable activities
**3**
79,363
-
Investments
**4**
1,190
-
**Total income**
675,459
-
**Expenditure on:**
Raising funds
**5**
113,683
-
Charitable activities
323,224
-
**Total expenditure**
436,907
-
**Net income**
238,552
-
Transfers between
funds
-
-
**Net movement in**
**funds**
**6**
238,552
-
**Reconciliation of funds:**
Fund balances at 18
September 2024
57,632
1,593,365
**Fund balances at 17**
**September 2025**
296,184
1,593,365|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
594,906
578,595
-
79,363
62,973
-
1,190
205
-
675,459
641,773
-
113,683
129,837
-
323,224
308,243
-
436,907
438,080
-
238,552
203,693
-
-
(145,135)
145,135
238,552
58,558
145,135
1,650,997
(926)
1,448,230
1,889,549
57,632
1,593,365|**Total**
**2024**
**£**
578,595
62,973
205|
|---|---|---|
|||641,773|
|||129,837
308,243|
|||438,080|
|||203,693
-|
|||203,693
1,447,304|
|||1,650,997|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
## **Abdullah Quilliam Society**
## **Balance sheet**
## **As at 17 September 2025**
|**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**13**
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**14**
**Net assets**
**The funds of the charity**
Restricted income funds
**16**
Unrestricted funds
**17**|**2025**
**£**
**£**
2,215,473
30,000
39,898
69,898
(23,022)
46,876
2,262,349
(372,800)
1,889,549
1,593,365
296,184
1,889,549|**2024**
**£**
**£**
1,776,207
30,000
116,145
146,145
(13,355)
132,790
1,908,997
(258,000)
1,650,997
1,593,365
57,632
1,650,997|
|---|---|---|
The financial statements were approved by the trustees on 10 July 2026
Dr A Hamid **Trustee**
- 7 -
## **Abdullah Quilliam Society**
## **Statement of cash flows**
## **For the year ended 17 September 2025**
|||**2025**|||**2024**|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Cash flows from operating activities**||||||
|Cash generated from operations|**20**||254,922||182,195|
|**Investing activities**||||||
|Purchase of tangible fixed assets||(447,159)||(153,841)||
|Investment income received||1,190||205||
|**Net cash used in investing activities**|||(445,969)||(153,636)|
|**Financing activities**||||||
|Loans||114,800||47,000||
|**Net cash generated from financing activities**|||114,800||47,000|
|**Net (decrease)/increase in cash and cash**||||||
|**equivalents**|||(76,247)||75,559|
|Cash and cash equivalents at beginning of year|||116,145||40,586|
|**Cash and cash equivalents at end of year**|||39,898||116,145|
- 8 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements For the year ended 17 September 2025**
## **1 Accounting policies**
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold land and buildings No depreciation Plant and equipment 15% on reducing balance
## **1.7 Taxation**
The charity is exempt from tax on its charitable activities.
- 9 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
## **1 Accounting policies**
## **(Continued)**
## **1.8 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.9 Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|584,958|570,933|
|Grants|9,948|7,662|
||594,906|578,595|
## **3 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Charitable rental income|79,363|62,973|
|**Income from investments**|||
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|1,190|205|
## **4 Income from investments**
- 10 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
## **5 Expenditure on raising funds**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Fundraising and publicity**|||
||Seeking donations, grants and legacies|109,177|123,348|
||Fundraising agents|4,506|6,489|
|||113,683|129,837|
|**6**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|500|500|
||Depreciation of owned tangible fixed assets|7,893|8,707|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
||4|4|
|**Employment costs**|**2025**|**2024**|
||**£**|**£**|
|Wages and salaries|82,200|76,843|
|Other pension costs|1,820|-|
||84,020|76,843|
There were no employees whose annual remuneration was more than £60,000.
- 11 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Tangible fixed assets**
|**10**
**Tangible fixed assets**||||
|---|---|---|---|
|**Freehold land**
**and buildings**
**£**
**Cost**
At 18 September 2024
1,726,865
Additions
-
Business combinations
440,307
At 17 September 2025
2,167,172
**Depreciation and impairment**
At 18 September 2024
-
Depreciation charged in the year
-
At 17 September 2025
-
**Carrying amount**
At 17 September 2025
2,167,172
At 17 September 2024
1,726,865
**11**
**Debtors**
**Amounts falling due within one year:**
Other debtors
**12**
**Loans and overdrafts**
Loans
Payable after one year
**13**
**Creditors: amounts falling due within one year**
Other taxation and social security||**Plant and**
**equipment**
**£**
61,463
6,852
-
68,315
12,121
7,893
20,014
48,301
49,342
**2025**
**£**
30,000
**2025**
**£**
372,800
372,800
**2025**
**£**
23,022|**Total**
**£**
1,788,328
6,852
440,307|
||||2,235,487|
||||12,121
7,893|
||||20,014|
||||2,215,473|
||||1,776,207|
||||**2024**
**£**
30,000|
||||**2024**
**£**
258,000|
||||258,000|
||||**2024**
**£**
13,355|
- 12 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
## **14 Creditors: amounts falling due after more than one year**
|**14**
**Creditors: amounts falling due after more than one**
**year**|||
|---|---|---|
|**Notes**
Loans
**12**
**15**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
372,800
**2025**
**£**
1,820|**2024**
**£**
258,000|
|||**2024**
**£**
2,331|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **16 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At 18**
**September**
**2024**
**£**
1,593,365
**Previous year:**
**At 18**
**September**
**2023**
**£**
1,448,230|**Transfers**
**At 17**
**September**
**2025**
**£**
**£**
-
1,593,365
**Transfers**
**At 17**
**September**
**2024**
**£**
**£**
145,135
1,593,365|
|---|---|
## **17 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 18**|**Incoming**|**Resources**|**Transfers**|**At 17**|
|---|---|---|---|---|---|
||**September**|**resources**|**expended**||**September**|
||**2024**||||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|57,632|675,459|(436,907)|-|296,184|
- 13 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
|**17**
**Unrestricted funds**
**Previous year:**
**At 18**
**September**
**2023**
**£**
General funds
(926)
**18**
**Analysis of net assets between funds**
**At 17 September 2025:**
Tangible assets
Current assets/(liabilities)
Long term liabilities
**At 17 September 2024:**
Tangible assets
Current assets/(liabilities)
Long term liabilities|**(Continued)**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 17**
**September**
**2024**
**£**
**£**
**£**
**£**
641,773
(438,080)
(145,135)
57,632
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2025**
**2025**
**£**
**£**
**£**
622,108
1,593,365
2,215,473
46,876
-
46,876
(372,800)
-
(372,800)
296,184
1,593,365
1,889,549
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
182,842
1,593,365
1,776,207
132,790
-
132,790
(258,000)
-
(258,000)
57,632
1,593,365
1,650,997|
|---|---|
## **19 Related party transactions**
A new trustee Henrietta Szovati was appointed during the year as referenced in the trustees report. Henrietta is the spouse of another trustee Mr Ajmal Masroor. Mr Masroor had no influence and took no part in the appointment decision.
- 14 -
## **Abdullah Quilliam Society**
## **Notes to the financial statements (continued)**
## **For the year ended 17 September 2025**
|**20**|**Cash generated from operations**|||**2025**||**2024**|
|---|---|---|---|---|---|---|
|||||**£**||**£**|
||Surplus for the year|||238,552||203,693|
||**Adjustments for:**||||||
||Investment income recognised in statement of financial|activities||(1,190)||(205)|
||Depreciation and impairment of tangible fixed assets|||7,893||8,707|
||**Movements in working capital:**||||||
||(Increase) in debtors|||-||(30,000)|
||Increase in creditors|||9,667||-|
||**Cash generated from operations**|||254,922||182,195|
|**21**|**Analysis of changes in net (debt)/funds**||||||
||||**At 18**|**Cash flows**||**At 17**|
|||**September 2024**|||**September 2025**||
||||**£**|**£**||**£**|
||Cash at bank and in hand||116,145|(76,247)||39,898|
||Loans falling due after more than one year|(258,000)||(114,800)||(372,800)|
|||(141,855)||(191,047)||(332,902)|
- 15 -