MAHMUD 5ABIR MASJID
Charity No. 1197269
Tru5tees' Report and Unaudlted Accounts
31 December 2024

MAHMLID SABIR MASJID
Contents
Pages
2to3
Trustees. Annual Report
Independent Examinerfs Report
Statement of Finanoal Artivities
Balance Sheet
Statement of Cash flows
14
Notes to the Accounts
7t013
Detailed Statement of Flnandal Actlvlties
15to16
Page I

MAHMUD SABIR MASJIO
Trustees Annual Report
The trustees present thelr report with the unaudited financial statements of the charity for the year ended
31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
C￿rity No. 1197269
Prlndpal Offl
1226 Warwick Road
Acocks green
Bimiingham
West Midlands
B27 6PL
Trustees
The followlng trustees served during the year:
Feroz Taib
Mohammed Ahmed
Mohammed Miah
Key Mana8ement Personnel
Chair
Accountants
Mohammed Ahmed
Clark & Deen Taxpro Llmited
Suite D, Benson House
98 - 104 Lombard Street
8irmin8ham
812 OQR
Bankers
Barclays Bank
Lelcester
LE87 2BB
OBJECTIVES AND AcrivmES
The purpose of the charlty as set out in Its governln8 document Is to advance the Islamic faith for the benefit
of the public. mainly but not exclusively In Blmilngham, Includlng holdlng prayer meetings, lectu￿5,
celebrating relegious festivals, an(i or8anising and providing reliigous learnin& spiritual 8uidance, pastoral
are and producin8 or distributing literature and about the Islamlc faSth.
The main activities undertaken in relation the objective5 during the year were that of provlslon of religlous
servi￿, advancement of youth education and activitles, relievlng poverty locally and worldwide. protectlng
the environment and community development projerts to Improve people's Ilves.
FINANCIAL REVIEW
Durin8 the year to 31st December 2024, the Charity received £247,817 as donations, compared to previous
year's £165,181
Page 2

MAHMUD SABIR MASJID
Trustees Annual Report
Statement of trustees, responsibilltles In relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements In
aceor(lante with applicable law and United Kingdom Accounting Standards Iuntted Kingdom General
Accepted Accountlng Practice).
The trustees are responsible for keeplng proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charlty and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the appllcable Chartties (Accounts and Reports) Regulations, and the
provisions of the Trust deed. The Trustees are also responslble for safeguardlng the assets of the chartty and
hence taking reasonable steps for the preventlon an(1 (letectlon of fraud and other irregularities.
Si8ned on behalf of the charlty's trustees
Mohammed Ahmed
Trustee
31st October 2025
Page 3

MAHMUD SABIR MASJID
Independent Examiners Report
Independent Examlner's Report to the trustees of MAHMUD SABIR MASJID
I report to the trustees on my examination of the financial statements of MAHMUD SABIR MASJID for the
vear ended 31 December 2024.
Responsibilities and basis ot ieport
As the chartty's trustees you are responsSble for the preparatlon of the flnanclal statements in accordance
with the reqU1￿MentS of the Charf(ies Act 20111'the Act'l.
I report In respect of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applitable Directions given by the
Charlty Commission under section 14515llbl of the Act.
Independent examlner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection wlth the examination giving me cause to believe that in any material respect..
the accounting records were not kept In respect of the charity ès required by section 130 of the Act: or
the financial statements do not accord with those records; or
• the financial statements do not comply with the applicable reqU1￿MentS concerning the form and
content of financial statements set out in the Charities IA¢counts and Reports) Regulations 2008 other
than any requirement that the financial statements give a Irue and fair, view which is not a matter
considered as part of an independent exarnination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn In thls report In order to enable a proper ursderstanding of the financial
statements to be ￿aChed.
Clark & Deen Taxpro Limited
Suite D, Benson House
98- 104 Lombard Street
Bimiingham
B12 CQR
3151 October 2025
Page 4

MAHMUD SA81R MASJID
Statement of Financial Artivities
for the year ended 31 December 2024
Unrestrirted
funds
Restrlrted
nds Totsl funds Total funds
2024
2024
2024
2023
Notes
Income and endowments
from..
Donations and legacies
Charitable artivities
Other
187.473
53,346
6,998
187.473
53,346
6,998
132,066
26,897
6,218
Total
247,817
247,817
165,181
Expenditure on:
Charltable activltles
Other
206,176
23.529
206,176
23.529
124,687
19,4C(I
Total
229,705
229,705
144,087
Net galns on Investments
Net income
18,112
18,112
21.094
Transfers between fund5
Net Income before other
galnslllossesl
18,112
18,112
21,094
Other 8ains and losses
Net movement In fvnds
18,112
18.112
21,094
Reconclllatlon of fvnds:
Total funds brought foDNard
90,256
,256
69,163
Total funds carried forward
18,112
90,256
108,368
90,257
Pa8e 5

MAHMUD SABIR MASJID
Balance Sheet
at 31 December 2024
Charlty No. 1197269
2024
2023
Fixed assets
Tangible assets
io
6,706
6,706
7,253
7,253
Current assets
Cash at b8nk and in hand
105,212
105,212
13,5501
101.662
84,204
84,204
11,2LKJI
83.CQ4
Creditors: Amount fallin8 due within one year
Net current assets
li
T¢)tsl assets less current Ilabllltles
108,368
90,257
Net assets exduding pension asset or liabilitv
108,368
90,257
Total net assets
108,368
90,257
The funds of the charlty
Restrfcted funds
Restricted income fund5
12
SY),256
90,256
90,256
90,256
Unrestrirted funds
General funds
12
18,112
18.112
Reserves
12
Totsl funds
108,368
90,256
Approved by the trustees on 31 December 2024
And signed on their behalf by:
me
Trustee
31st October 2025
Page 6

MAHMUD SABIR MASJID
Notes to the Accounts
for the year ended 31 December 2024
l A¢¢ountin8 poliaes
Basls of preparatlon
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts In accord3nce wlth the Financlal
Reporting Standard applicable in the UK and Republic rf Ireland IFRS 1021 issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republlc of Ireland IFRS 1021 and the
Charities Act 2011.
Change In basls of ac¢ountlng or to prevlous accounts
There has been no change to the accounting policies (valuation njles and method of accountlngl slnce
last year and no chan8es have been made to accounts for previous years.
Fund accountlng
Unrestricted funds These are available for use at the distretlon of the trustees in furtherance of the
general objerts of the charity.
These are unrestricted funds eamiarked by the trustees for particular purposes.
These are unrestricted funds which include a ￿valUation reserve representing the
statement of investment assets at thelr market values.
These are available for use subject to restrictlons imposed by the donor or through
terms of an appeal.
Designated fvnds
Revaluation fund5
Restricted funds
Income
Recognition of
income
Income Is included in the Statement of Financlal Acllvlties ISOFAI when the charlty
becomes entitled to, and virtually certain to recelve, the Income and the amount of
the irttome tan be measured with sufflcient reliabllity.
Income with related Where income has related expenditure the Income and related expendlture Is
expenditure
reported gr055 in the SOFA.
Donatlons and
legacies
Voluntary income received by way of grants, donation5 and 8ift5 is included in the
the SOFA when receivable and only when the Charity has uncondltlonal entttlement
to ihe income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the sème tlme as the
donations and gifts 8ift/donation to which it relates.
Donated services
These are only included in income Iwith an equNalent amount in expenditure)
and facilities
where the benefit to the Charity Is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help recelved is not included in the accounts.
Investment income Thls Is included in the accounts when receivable.
Gains/llossesl on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gainslllossesl on
Investment assets
This Includes any gain or loss on the Sale of investments.
Page 7

MAHMUD SABIR MASJID
Note5 to the Accounts
Expendlture
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expendlture on
These comprise the costs assoclated with attracting voluntary income, fundraislng
raislng funds
tradlng costs and investment management Costs.
Expenditvre on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable artivities seNices in the furtherance of ris objects, including the making of 8rants and
governance c05ts.
All grant expendtture is accounted for on an actual paid ba515 plu5 an accrual for
grants that have been approved by the trustee5 at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity* including any auditlindependent examination fees,
COSts linked to the strategic management of the Charityj together with a Share of
other adminlstratlon costs.
These are support costs not allocated to a particular activlty.
Grants payable
Governance costs
Other expenditure
Taxation
The charlty is exempt from tsx on Its charltable actlvitles.
Freehold investment property
Investment properties are measured inltlally at cost and subsequently at falr value at each balance sheet
date and are not depreciated. All Ealns or losses are taken to the Statement of Financial Activities as they
arise.
Stixks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recogni5ed at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade dlscounts due.
Cash and cash equlvalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposit5 With banks and other
short-temi highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial p05f(ion, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other Credltors
Short term creditors are measured at the transaction price. Other creditors and provisions are reco8nised
where the charity has a present obligation resulting from a past event that will probably resuft in ihe
transfer of funds to 8 third party and the amount due to settle the obligatlon can be measured or
estlmated reliably. Credr(ors and provisions are normally recognised at their Settlement amount after
allowlng for any trade discounts due.
Page 8

MAHMUD SABIR MASJID
Notes to the Actounts
Research and development
Expenditure on research and development is written off in the year in which ￿ Is incurred.
Forei8n currencles
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevalllng at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of
exchange on the dale that the transaction occurred.
All exchange drffe￿nces are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and reward5 of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classrfied
a5 operating leases.
Assets held under finance leases are initially recognised as assets of the charlty at thelr falr value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liabilty to the lessor Is included In the balance sheet date as a finance lease obligation.
Lease payments are apportioned between flnance expenses and reduction of the lease obligation so as to
achieve a constant rate of Interest on the remainlng balance of the liability. Finance expenses are
recognised immediately, unless they are dirertly attributable to qualifying asset5, in which case they are
capltalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a 5traight-line basis over the lease term.
In the event that lease incentives are received to enter Into operating leases, such incentives are
recogni5ed as a liability. The a88regate benefft of Incentive5 is recognised as a reduction of rental
expense on è straight-llne basls.
Penslon Costs
The charity operates a defined contribution plan for its ernployees. A defined contribution plan is a
pension plan under whlch the charity pays flxed contributions Into a separate entlty. Once the
contributions have been paid the charity has no further payments obllgations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals In the balance sheet.
The assets of the plan are held separately from the charity In Independently admlnlstered funds.
Receipt of donated zoods, faciltties and seThices
All donated goods, facllltie5 and services received are reco8nised wlthln Incomlng resources and
expenditure at an estimate of the value to the charity.
Page 9

MAHMUD SABIR MASJID
Notes to the Accounts
2 Ststement of Financial Activities- prior year
Unrestrirted
funds
Restrlrted
funds Total funds
2023
2023
2023
Income and endowments from:
Donations and legacies
Charitable artivitie5
Other
132,066
26,897
6,218
132,066
26.897
6.218
Total
165,181
165,181
Expendlture on:
Charitable activitles
124,687
124,687
19,400
Other
19,400
Totsl
144,087
144,087
Net income
21,094
21,094
Net income before other
8ainsl(losses)
Other Bains and losses:
Net movement in furMIs
21,094
21,094
21,094
21,094
Re¢on¢iliation of funds:
Total funds brou8ht forward
Total funds carrled tO￿ard
69,163
69,163
21,C194
69,163
90,257
3 Income from donatlons and le8acies
Unrestrirted
Total
Total
2024
2023
Kenya
Pakistan Flood
106,534
20,798
60,141
187,473
106,534
20,798
60,141
187,473
78,207
19,732
34,127
132,066
General Donations
4 Income from charltable actIv￿leS
Unrestrirted
Totsl
Total
2024
2023
Overseas emergency fund
53,346
53,346
53,346
53,346
26,897
26,897
Page 10

MAHMUD SABIR MASJID
Notes to the Accounts
5 Other income
Unrestricted
Totsl
2024
Totsl
2023
Youth Project
Bank Interest Received
6.915
83
6,915
6.195
6,998
6,998
6,218
6 Expenditurn on tharitsble a¢tlvltle$
Unrestricted
Total
Total
2023
Z024
Expenditure on charitable
¢7Ctivities
Hadiya To Speakers
Kenya- pastoral and
educatlon
2.305
2,305
4.751
67,596
67,596
77.631
Overseas emer8ency fund
129,839
6,436
129,839
6.436
42,305
Govemonce costs
206,176
206,176
124,687
7 Other expendlture
Unrestricted
Totsl
T4)ts1
2024
2023
Consumables
1,411
1,411
4,049
647
iftaar food
Youth Club Payments
Employee costs
Motor and travel costs
1,362
6,545
1,362
6,545
664
4,540
3.1
p￿mISeS costs
Amortlsation, depreciation,
impairment, proPit/loss on
disposal of fixed assets
General admlnlstratlve costs
2,851
2,851
32
1,677
1,677
1,813
7,819
1,200
23,529
7,819
1,2C(J
23,529
3,879
1,250
19,400
Legal and professlonal costs
8 Net Income before transfers
2024
2023
This Is stated after charging..
Depreciation of owned fixed assets
1,677
1813
Pa8e 11

MAHMUD SABIR MASJID
Notes to the Ac(¢unts
9 Staff costs
2024
6,545
6,545
2023
3,190
3,190
Salarles and wages
No employee recelved emoluments in excess of £60,000.
10 TanBible fixed assets
Cost or revaluation
At ljanuary 2024
Addltions
At 31 December 2024
Depreclatlon and
Impairment
At l January 2024
Depreciatlon charge for the
year
At 31 December 2024
10,020
1,130
11,150
10,020
1,130
11.150
2,767
2,767
1,677
1,677
Net ljook values
At 31 December 2024
At 31 December 2023
li Credltors:
amounts falling due wf(hin one year
6,706
7.253
6,706
7,253
2024
2023
Other taxes and social security
Other creditors
Accruals
71
1,079
2,400
3,550
1,2
1.2
Page 12

MAHMUD SABIR MASJID
Notes to the Accounts
12 Miwement In funds
Incoming
resources
At31
December
2024
{includin8
other
At l January 8alnsllosses
2024
Resources
expended
Restrfrted funds:
Restrfcted Income funds:
Kenya
90,256
90,256
Total
90.256
90,256
Unrestrlrted funds:
Geneial funds
247,817
1229,7051
18,112
Total funds
90,256
247,817
1229,7051
108,368
Purposes and Yestrictions in relation to the funds:
Restricted funds..
Kenya
Education and pastoral care
13 Analysis of net assets between fund5
Unrestrfrted
funds
Restricted
funds
Tolal
Fixed assets
Net current assets
6,706
96,371
103,077
6,706
101,662
108,368
5,291
5,291
14 Re¢on¢iliation of net debt
At31
December
At l JaTrvary
2024
Cash flows
2024
Cash and cash equivalents
84,204
84,204
21,008
21,008
105.212
105,212
Net debt
84.204
21,(M18
105,212
Page 13

fvIAHMUD SABIR MASJID
ststement of Cash flows
for the year ended 31 0¢￿mber 2024
2024
2023
Cash flows from operating attivitles
Net income per Statement of Flnanclal Actlvltles
18.112
21,094
Adjustments for:
Depreclatlon of property, plant and equlpment
Dividends, interest and rents from investments
Increase/lDecreasel in trade and other payables
1,677
{6,9981
2,350
1,813
16,2181
18001
Net cash provided by operating activities
15,141
15.889
Cash flows from Investlng actlvltSes
Payments for property, plant and equlpment
Dividends, interest and rents from Investments
11,1301
6,998
15,2511
6,218
Net cash from Investlng artlvltles
5,868
967
Net cash from financing activit*s
Net increase in cash and cash equivalents
21,¢YJ9
16.856
Cash and ¢a5h equivalents at the beginning of th¢ year
84.204
67.348
Cash and cash equlvalents at the end of the year
105,213
84,204
Components of cash and tash equlvalents
Cash and bank balances
105,212
84.204
105,212
84,204
Page 14

MAHMUD SABIR MASJID
Detailed Statement of fin•ncl•l Actlvltles
for the year ended 31 December 2024
Unrestrlrte
d funds
2024
Totol funds Totsl funds
2024
2023
2024
Income and endowments from:
Donation5 and legacies
Kenya
Paklstan Flood
General Donatlons
106,534
20,798
60,141
187.473
106,534
20,798
60,141
187,473
78.207
19.732
34,127
132.066
Charitable activities
Overseas emergency fund
53,346
53.346
53,346
53,346
26,897
26,897
Other
Youth Project
8ank Interest Received
6.915
83
6,915
83
6.195
23
6,998
6,998
6,218
Totsl income and endowments
247.817
247,817
165,181
Expenditure on:
Charitable activities
Hadlya To Speakers
Kenya- pastoral and educatlon
Overseas emergency fund
2.305
67.596
129,839
6,436
206,176
2,305
67,596
129,839
6,436
206,176
4,751
77,631
42,305
124,687
Totsl of expendlture on charitsble
artivitles
206,176
206,176
124,687
Other expenditure
Consumables
lftaar food
Youth Club Payments
1,411
1,411
4,049
647
4,540
9,236
1,362
2,773
1,362
2,773
Employee costs
Salarieslwa8es
6,545
6,545
6,545
6,545
3,190
3,190
Motor and travel costs
Travel and subslstence
664
664
664
664
Premlses costs
Premises repairs and
malntenance
2,851
2,851
32
2,851
2.851
32
Page 15

MAHMUD SABIR MASJID
Detailed Statement of Flnanclal A¢tlvltles
General administrative costs,
includlnB depreciation and
amortisation
Depreciation of
Bank charges
Equipment leasing and hire
charges
General insurance5
Software, IT support and related
costs
1,677
1,320
1.677
1.320
1,813
769
ICK)
2.514
433
433
381
38
38
Stationery and printin8
Sundry èxpenses
Telephone, fax and broadband
79
5,724
125
79
5.724
125
190
18
9.496
9,496
5,692
Legal an(1 professional costs
Audit/lndependent examlnatlon
fees
Accountancy and bookkeeping
1,2rxi
1,2(X)
1,200
50
1,2C
1,2
1,250
Total of expendlture of other costs
Total expenditure
23,529
23,529
19,400
229.705
229,705
144,087
Net gains on investments
Net income
18,112
18,112
21,094
Net income before other
Bainslllosses)
Other Gains
18.112
18,112
21,094
r+lel movement in funds
18,112
18.112
21.094
Reconclllatlon of funds:
Total funds brought forward
90,256
Sfl,256
69,163
Total funds cairled forward
18,112
90,256
108,368
90,257
Page 16