**CHARITY REGISTRATION NUMBER: 1202466**
## **Noorul Islam Blackburn Unaudited Financial Statements 31 December 2024**
## **KAROLIA LIMITED**
Chartered accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
## **Noorul Islam Blackburn**
## **Financial Statements**
## **Year ended 31 December 2024**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**6**|
|Statement of financial activities|**7**|
|Statement of financial position|**8**|
|Notes to the financial statements|**9**|
## **Noorul Islam Blackburn**
## **Trustees' Annual Report**
## **Year ended 31 December 2024**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.
## **Reference and administrative details**
**Registered charity name** Noorul Islam Blackburn **Charity registration number** 1202466 **Principal office** 108 Audley Range Blackburn Lancashire BB1 1TF **The trustees** Mr M S Karolia Mr G M Jhina Mr M H Chothia **Independent examiner** Ahmed Adam Karolia Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
**1**
**Noorul Islam Blackburn**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 December 2024**
## **Structure, governance and management**
**Legal Structure** : The charity is constituted as a trust under a Trust Deed and operates for the benefit of the community in Blackburn, with particular focus on the Muslim community.
**Charitable Objects** : The charity's objects are to: Relieve poverty and sickness within the community
Advance education and religion Provide facilities for social, religious, and leisure activities to improve quality of life
Promote community benefit in Blackburn, particularly for the Muslim community
**Governance Structure** : The Board of Trustees maintains oversight of all governance matters while delegating operational delivery to dedicated volunteer coordinators across key service areas including: Masjid operations
Madrassa education Community welfare services General community programmes
**Management Approach** : Operational management is enhanced through specialist sub-committees covering burial services, premises maintenance, IT systems, events, youth activities and community outreach. This structure strengthens accountability and encourages broader community participation in charitable activities.
## **Objectives and activities**
**Public Benefit** : In accordance with our charitable objective, the organisation delivers public benefit through:
## **Religious Services**
Daily prayer facilities and religious ceremonies Funeral, marriage, and other Islamic lifecycle services Regular religious education and spiritual development programmes
## **Educational Activities**
Islamic education through madrassa provision Adult education classes for community members Educational outreach programmes and interfaith dialogue Support services for new Muslims (reverts)
## **Community Services**
Community gathering facilities and social programmes Collaboration with local schools, welfare agencies, and voluntary organisations
Relief and humanitarian aid coordination Youth development activities
**2**
## **Noorul Islam Blackburn**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 December 2024**
## **Achievements and performance**
## **Religious and Educational Services**
## Masjid Operations
Weekly Qur'an commentary sessions delivered in both Urdu (Tuesdays) and English (Fridays) Regular hosting of 3-day religious gatherings (jamaats)
Daily educational sessions and structured adult classes for men and women
## Islamic Education and Outreach
Madrassa Noorul Islam continued provision of Islamic education to children with ongoing curriculum improvements
## New Muslim Support
Weekly dedicated welcome sessions for new Muslims (reverts)
Implementation of formal certification process in guidance from IDA Leicester
Distribution of educational literature packages to new community members
## **Community Engagement**
## Educational Outreach
945 children and accompanying teachers hosted through school visit programme
Interactive educational sessions delivered in Hub/Library facilities Guided tours of masjid facilities provided
Programme received positive feedback and has become established local educational resource
## Community Services
16 funeral services facilitated (8 for registered members) Dedicated volunteer team providing compassionate and timely funeral support services
26 marriage ceremonies (nikah) officiated with GDPR-compliant administrative processes
## **Relief and Humanitarian Work**
£91,125 raised for local and international charitable causes Coordination of community relief efforts for various humanitarian needs
## **Educational and Cultural Programming**
Comprehensive programme of lectures, workshops, and community events including:
Prayer methodology workshops Ladies' funeral service training Marriage guidance events Ramadan educational programmes Historical and contemporary Islamic education lectures Qur'an recitation and Islamic poetry evenings Third Annual Principal Forum Conference successfully delivered
## **Library Services**
Noorul Ilm Library facilitated 1,037 book loans Active membership of 317 community members (127 male, 190 female) Multiple educational courses and classes delivered through library facilities
**3**
**Noorul Islam Blackburn**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 December 2024**
## **Youth Development**
MNI Youth Club (MNIYC) organised Mini Football Tournament involving local madrassahs
Planning underway for comprehensive MNIYC relaunch in 2025
## **Digital Engagement and Infrastructure**
Significant growth in digital community engagement: Instagram: 1,600+ followers YouTube: 1,800+ subscribers Facebook: 2,700+ followers
Technology infrastructure improvements including donation kiosks, WiFi network upgrades, digital information displays, and enhanced security systems
## **Premises and Facilities**
Major maintenance and improvement projects completed including drainage systems, heating systems, toilet facilities, building cladding, audio equipment, roof repairs, security gates, interior decoration, lighting, and ventilation systems
Community defibrillator installed for public safety
## **Financial review**
The charity maintains a healthy financial position with appropriate reserves to meet both operational requirements and emergency needs. Detailed financial statements are provided separately as required.
## **Risk management**
The Board of Trustees conducts regular risk assessments. Key identified risks include: Maintaining stable income streams Ensuring participant safeguarding Compliance with health and safety regulations
## **Risk Mitigation Measures**
Comprehensive volunteer training programmes Robust financial control systems Implementation of safeguarding policies and procedures Strong governance oversight and accountability structures
## **Reserves Policy**
The trustees maintain unrestricted reserves equivalent to approximately 12 months of unrestricted expenditure to ensure financial stability and operational continuity.
**4**
## **Noorul Islam Blackburn**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 December 2024**
## **Plans for future periods**
## **2025 Strategic Objectives**
Comprehensive relaunch of MNI Youth Club with structured developmental programmes
Expansion of school visit programme and new Muslim support services
Further investment in digital infrastructure and volunteer capacity development
Enhancement of madrassa and school educational programmes Continued facilities maintenance and improvement projects
The trustees' annual report was approved on 27 October 2025 and signed on behalf of the board of trustees by:
Mr M S Karolia Trustee
**5**
## **Noorul Islam Blackburn**
## **Independent Examiner's Report to the Trustees of Noorul Islam Blackburn**
## **Year ended 31 December 2024**
I report to the trustees on my examination of the financial statements of Noorul Islam Blackburn ('the charity') for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
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 applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 Act; or
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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
Ahmed Adam Karolia Independent Examiner Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
27 October 2025
**6**
## **Noorul Islam Blackburn**
## **Statement of Financial Activities**
## **Year ended 31 December 2024**
||||**2024**||2023|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|333,871|91,125|424,995|44,901|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**||333,871|91,125|424,995|44,901|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on charitable activities|**5,6**|257,668|105,834|363,501|76,224|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**||257,668|105,834|363,501|76,224|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net income/(expenditure) and net**||||||
|**movement in funds**||76,203|(14,709)|61,494|(31,323)|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||2,136,440|–|2,136,440|–|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||2,212,643|(14,709)|2,197,934|(31,322)|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 9 to 15 form part of these financial statements.**
**7**
## **Noorul Islam Blackburn**
## **Statement of Financial Position**
## **31 December 2024**
|||**2024**|2023|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**12**|1,791,431|1,792,351|
|**Current assets**||||
|Cash at bank and in hand||412,182|344,622|
|**Creditors: amounts falling due within one year**|**13**|5,679|534|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net current assets**||406,503|344,088|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**||2,197,934|2,136,439|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
|**Net assets**||2,197,934|2,136,439|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
|**Funds of the charity**||||
|Restricted funds||2,837|–|
|Unrestricted funds||2,195,097|2,136,440|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**14**|2,197,934
৶৶৶৶৶৶৶৶৶৶৶৶|2,136,440
৶৶৶৶৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on 27 October 2025, and are signed on behalf of the board by:
Mr M S Karolia Trustee
**The notes on pages 9 to 15 form part of these financial statements.**
**8**
**Noorul Islam Blackburn**
## **Notes to the Financial Statements**
## **Year ended 31 December 2024**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 108 Audley Range, Blackburn, Lancashire, BB1 1TF.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Disclosure exemptions**
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
No cash flow statement has been presented for the company.
Disclosures in respect of financial instruments have not been presented.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
**9**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
**3. Accounting policies** _**(continued)**_
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
**10**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
**3. Accounting policies** _**(continued)**_
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 20% straight line
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
**11**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **3. Accounting policies** _**(continued)**_
## **Impairment of fixed assets** _**(continued)**_
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **4. Donations and legacies**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2024**|
||£|£|**£**|
|**Donations**||||
|Collection boxes, appeals and donations|322,527|91,125|413,651|
|Rent received|9,361|–|9,361|
|Other income|1,983|–|1,983|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||333,871|91,125|424,995|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2023|
||£|£|£|
|**Donations**||||
|Collection boxes, appeals and donations|42,926|911|43,837|
|Rent received|921|–|921|
|Other income|143|–|143|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||43,990|911|44,901|
||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure on charitable activities by fund type**||||
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|Support costs|257,668|105,834|363,501|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2023|
||£|£|£|
|Support costs|43,848|32,375|76,224|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
## **5. Expenditure on charitable activities by fund type**
**12**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **6. Expenditure on charitable activities by activity type**
||||**Total funds**|Total fund|
|---|---|---|---|---|
|||Support costs|**2024**|2023|
|||£|**£**|£|
||Charitable activity|361,485|361,485|75,809|
||Governance costs|2,016|2,016|415|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||363,501|363,501|76,224|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**7.**|**Analysis of support costs**||||
|||Charitable|||
|||activity|**Total 2024**|Total 2023|
|||£|**£**|£|
||Wages and salaries|121,503|121,503|29,259|
||Books, timetables, receiver costs etc|–|–|1,150|
||Repairs, maintenance and cleaning|50,296|50,296|11,901|
||Events and trips|14,735|14,735|–|
||Light, heat, water and insurance|54,132|54,132|–|
||Donations distributed|105,833|105,833|32,375|
||Sundry expenses|1,497|1,497|3|
||Telephone|1,347|1,347|154|
||Printing, postage, stationery and computer costs|6,182|6,182|817|
||Subscriptions|150|150|150|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||355,675|355,675|75,809|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**8.**|**Net income/(expenditure)**||||
||Net income/(expenditure) is stated after charging/(crediting):||||
||||**2024**|2023|
||||**£**|£|
||Depreciation of tangible fixed assets||5,810|–|
||||৶৶৶৶৶৶৶|৶৶৶৶|
|**9.**|**Independent examination fees**||||
||||**2024**|2023|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||540|300|
||||৶৶৶৶|৶৶৶৶|
|**10.**|**Staff costs**||||
||The total staff costs and employee benefits for the reporting period are analysed as follows:||||
||||**2024**|2023|
||||**£**|£|
||Wages and salaries||121,503|29,259|
||||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||The average head count of employees during the year|was 13 (2023:|14).||
||No employee received employee benefits of more than £60,000 during the year (2023: Nil).||||
**13**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **11. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **12. Tangible fixed assets**
|||Freehold|Fixtures and||
|---|---|---|---|---|
|||property|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||At 1 January 2024|1,768,193|24,158|1,792,351|
||Additions|–|4,890|4,890|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
||**At 31 December 2024**|1,768,193|29,048|1,797,241|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
||**Depreciation**||||
||At 1 January 2024|–|–|–|
||Charge for the year|–|5,810|5,810|
|||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
||**At 31 December 2024**|–|5,810|5,810|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
||**Carrying amount**||||
||**At 31 December 2024**|1,768,193|23,238|1,791,431|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
||At 31 December 2023|1,768,193|24,158|1,792,351|
|||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
|**13.**|**Creditors:** **amounts falling due within one year**||||
||||**2024**|2023|
||||**£**|£|
||Accruals and deferred income||540|300|
||Social security and other taxes||4,714|–|
||Other creditors||425|234|
||||ৄৄৄৄৄৄৄ|ৄৄৄৄ|
||||5,679|534|
||||৶৶৶৶৶৶৶|৶৶৶৶|
**14**
## **Noorul Islam Blackburn**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **14. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At**|
|1|January 202|||**31 December**||
||4|Income|Expenditure|Transfers|**2024**|
||£|£|£|£|£|
|General funds|2,136,440|333,871|(257,668)|(17,546)|2,195,097|
||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
||At||||At|
|1|January 202|||31 December||
||3|Income|Expenditure|Transfers|2023|
||£|£|£|£|£|
|General funds|–|43,990|(43,848)|2,136,298|2,136,440|
||৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
|**Restricted funds**||||||
||At||||**At**|
|1|January 202|||**31 December**||
||4|Income|Expenditure|Transfers|**2024**|
||£|£|£|£|£|
|Restricted Fund|–|91,125|(105,834)|17,546|2,837|
||৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
||At||||At|
|1|January 202|||31 December||
||3|Income|Expenditure|Transfers|2023|
||£|£|£|£|£|
|Restricted Fund|–|911|(32,375)|31,464|–|
||৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶|
|**Analysis of net assets between funds**||||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2024**|
||||£|£|**£**|
|Tangible fixed assets|||1,791,431|–|1,791,431|
|Current assets|||409,345|2,837|412,182|
|Creditors less than 1 year|||(5,679)|–|(5,679)|
||||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
|**Net assets**|||2,195,097|2,837|2,197,934|
||||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2023|
||||£|£|£|
|Tangible fixed assets|||1,792,350|–|1,792,350|
|Current assets|||344,623|–|344,623|
|Creditors less than 1 year|||(534)|–|(534)|
||||ৄৄৄৄৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄৄৄৄৄ|
|**Net assets**|||2,136,439|–|2,136,439|
||||৶৶৶৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶৶৶৶|
**15. Analysis of net assets between funds**
**15**