REGISTERED COMPANY NUMBER: CE033805 (England and Wales) REGISTERED CHARITY NUMBER: 1205066
Report of the Trustees and
Unaudited Financial Statements for the Period 5 October 2023 to 31 March 2025
for
AL NOOR MASJID AND EDUCATION TRUST
ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
AL NOOR MASJID AND EDUCATION TRUST
Contents of the Financial Statements
for the Period 5 October 2023 to 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
AL NOOR MASJID AND EDUCATION TRUST
for the Period 5 October 2023 to 31 March 2025
Report of the Trustees
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 5 October 2023 to 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are to advance the Islamic faith and provide religious, educational and community services for the benefit of the public. The charity operates a mosque and provides facilities for prayer, religious education, and community engagement. The trustees aim to promote community cohesion and support the spiritual and educational development of individuals within the local community. Activities include the provision of regular prayer services, Islamic education, and community gatherings.
Public benefit
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The charity's activities are carried out for the benefit of the public and the wider community.
ACHIEVEMENT AND PERFORMANCE
During the period from 5 October 2023 to 31 March 2025, the charity focused on establishing its operations and providing facilities for worship and community engagement.
The charity received donations and membership contributions totalling £30,246 which were used to support the charity's activities and operational costs.
Expenditure during the period amounted to £24,911, mainly relating to premises costs, repairs and maintenance, utilities and administrative expenses. The charity ended the period with net funds of £5,335 which will be used to support the ongoing activities and future development of the organisation.
FINANCIAL REVIEW
Financial position
The charity's main source of income during the period was voluntary donations and membership fees from supporters and members of the community.
Total income for the period amounted to £30,246 while total expenditure was £24,911 resulting in a net surplus of £5,335. The trustees consider the charity's financial position to be stable and adequate for continuing its activities.
Reserves policy
The charity holds unrestricted reserves to ensure that it can continue its charitable activities and meet its ongoing operational commitments.
At 31 March 2025 the charity held unrestricted funds of £5,335.
FUTURE PLANS
The trustees intend to continue developing the charity's religious and educational activities and to strengthen its role within the local community.
Future plans include expanding educational programmes, improving facilities for worshippers and increasing community engagement activities.
Page 1
AL NOOR MASJID AND EDUCATION TRUST
for the Period 5 October 2023 to 31 March 2025
Report of the Trustees
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales.
The charity is governed by its constitution and is managed by a board of trustees who are responsible for the strategic direction and oversight of the charity's activities.
Trustees are appointed in accordance with the governing document and are responsible for ensuring that the charity operates in line with its objectives and complies with relevant regulations and guidance.
Risk management
The trustees have considered the major risks to which the charity may be exposed and have implemented procedures to manage and mitigate those risks.
Financial controls and appropriate governance arrangements are maintained to safeguard the charity's assets and ensure proper management of funds.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE033805 (England and Wales)
Registered Charity number
1205066
Registered office
THE HARROW BILLET ROAD ROMFORD RM6 5PT
Trustees
M Parvees M S Jamal M N Uddin G Russel M M Rahman M A H Chowdhury A H Bhuiyan M N Shikder
Independent Examiner
ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
Approved by order of the board of trustees on 16 March 2026 and signed on its behalf by:
M Parvees - Trustee
Page 2
Independent Examiner's Report to the Trustees of
AL NOOR MASJID AND EDUCATION TRUST
Independent examiner's report to the trustees of AL NOOR MASJID AND EDUCATION TRUST ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 5 October 2023 to 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Anwar Faruque Chowdhury FCCA
ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
16 March 2026
Page 3
AL NOOR MASJID AND EDUCATION TRUST
Statement of Financial Activities |
|
|---|---|
for the Period 5 October 2023 to 31 March 2025 |
|
Unrestricted |
|
fund |
|
| Notes | £ |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 30,246 |
| EXPENDITURE ON | |
| Other | 24,911 |
| NET INCOME | 5,335 |
| TOTAL FUNDS CARRIED FORWARD | 5,335 |
The notes form part of these financial statements
Page 4
AL NOOR MASJID AND EDUCATION TRUST
Balance Sheet
31 March 2025
Unrestricted |
||
|---|---|---|
fund |
||
| Notes | £ | |
| CURRENT ASSETS | ||
| Cash at bank | 5,335 | |
| NET CURRENT ASSETS | 5,335 | |
| TOTAL ASSETS LESS CURRENT | ||
| LIABILITIES | 5,335 | |
| NET ASSETS | 5,335 | |
| FUNDS | 3 | |
| Unrestricted funds | 5,335 | |
| TOTAL FUNDS | 5,335 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2026 and were signed on its behalf by:
M Parvees - Trustee
The notes form part of these financial statements
Page 5
AL NOOR MASJID AND EDUCATION TRUST
Notes to the Financial Statements
for the Period 5 October 2023 to 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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 cost 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.
Taxation
The charity is exempt from corporation tax on its charitable activities.
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. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 March 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 March 2025.
3. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||
|---|---|---|
Net |
||
movement |
At |
|
in funds |
31.3.25 |
|
| £ | £ | |
| Unrestricted funds | ||
| General fund | 5,335 | 5,335 |
| TOTAL FUNDS | 5,335 | 5,335 |
continued...
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AL NOOR MASJID AND EDUCATION TRUST
Notes to the Financial Statements - continued
for the Period 5 October 2023 to 31 March 2025
3. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming |
Resources |
Movement |
|
|---|---|---|---|
resources |
expended |
in funds |
|
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 30,246 | (24,911) | 5,335 |
| TOTAL FUNDS | 30,246 | (24,911) | 5,335 |
4. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 March 2025.
Page 7
AL NOOR MASJID AND EDUCATION TRUST
Detailed Statement of Financial Activities
for the Period 5 October 2023 to 31 March 2025
£
INCOME AND ENDOWMENTS
| Donations and legacies Donations Membership fees Total incoming resources EXPENDITURE Support costs Management Rates and water Light and heat Postage, printing and stationery Repair and renewals Finance Bank charges Total resources expended Net income |
28,556 1,690 |
|---|---|
| 30,246 | |
| 30,246 1,440 467 950 21,800 |
|
| 24,657 254 |
|
| 24,911 | |
| 5,335 |
This page does not form part of the statutory financial statements
Page 8