THE UK ISLAMIC MISSION FINANCIAL STATEMENTS & TRUSTEE'S REPORT 315t March 2025 Charfty Number: Eryland: 250275 kotland: SC042499
Contents Introduttlon:..................................................................................... Structure, Governance and Management:................................................................. Goveming Do¢ument:....................................................... Govemlng 8odies-..................................................................... . . Flnanclal Control: Rlsk Management.. Oblectlves and actlvltles: Voluntary Help ................................................................................. Financial Review. Grant Maklng Pollcv....... Reserves Pollcy...................-.-. Internatlonal Programmes Emergency Response:............................................................................. .. ........ ... Seasonal Food Programme: ....................................................................................... Wlnter Rellef Response: Educatlon. Uvellhood....... ....... ..... .. Healthcare-. Water, Sanltation and Hy8lene'. Communlty Development Centres.. Chlldren Programme..................................................................... VK Programme5.............................................................................................. -.. Headllnes.................................................................................................... National Competltion and Awards.. Women's Actlvltles.. Dawah and Outreach:... Icare.. Youth:.................................................................................................................................... 10 events.. io Medla and Communlcatlon5-......................................................... . .10 Plannln6 for the Future-..............................................................-...- .11 Intemational Programmes Prlorltles for 2026.. .11 Tru5tees' Responslbllitles 5tatement:.-... 13 The Independent Auditor'5 Report.. .14 Financlals.. 20 Accountlng Polldes.. 27 Financials Contlnued-.....
Introductlon The Trustee present thelr report and the flnancial Statement of the charlty of the year ending 31st March 2025. Reference and adminlstratlve detalls: Re Istered Charf Name." The Unlted Kingdom Islamic Mission Charl Re stratlo Number: 250275 Charlt R I nd: SC042499 Re Istered Offlce Address: Werneth House, 79 Manchester Road, Oldham, OL8 4LN The Cor rate Trustee: Unlted Klngdom Islamlc M155lon, chatY Reglstered Number: 1127246 The Trustees: Mohammed Rlai Nafls Lodhl Mahboob Ur Rasul Qamar Mohammad Ishaq Mahfoozur Rahman jawed Muhammad Awals Mohammad Saiiad Amln Maqsood Anwar WaqarAhmad Mohammad Afial Mallk Aslm Uddln Syed Shaukat Al Mohammad Iqbal Abdul Hamid Ghufran Mehmood Muhammad Saeed Amjad Janjua Dr Flaz Hussaln Sumera Kousar Usald Salad Sabah Shahlahan Abdul Haq Mlan Muhammad Hus5aln Asghar Dr Hammad Bin Zahld Lodhi Mohammed Saeed President General Secretary Treasurer Page I
Introduction Banker5: Al Rayan Bank PLC Barclays Bank PLC HSBC Bank PLC Lloyds Bank PLC Natwest Royal Bank of Scotland PLC Santsnder ride Ulster Bank Wirgin Money PLC 4 Stratlord Place, London WIC IAT Buslness Banking, Lelcester. LE87 288 8 Canada Square, London, E14 SHQ 25 Gre5h3m St. London EC2V 7HN 135 Blshopsgate, London EC2M 3UR 36 St. Andrew Square, Edinburgh, Scotland, EH2 2Y8 2 Triton Square, Regent's Place, London 66 City Road. The Featherstone Building, London ECIY 2AL 70 Fleet 5t, London EC4Y IEU 122 Leadenhall Street, London EC3V 4AB Audltors: SBM A550Ciate5 Llmlted- Chartered accountsnts & statutory audltor Freedman House, Christopher Wren Yard, 117 Hlgh Street, Croydon, CRO IQG Sollcltors.. Slmons Mulrhead Burton LLP 87-91 Newman StreeL London, WIT 3EY Structure, Governance and Management Governlng Doeument The Unlted Kin8dom Islamlc Mlsslon, the Charlty, wa5 establlshed In 1962 and re815tered wlth the Charlty Commlsslon In En8land & Wales under charlty number 250275. It is also reglstered In Scotland under Charlty number SC042499. In 2021, the Charity underwent slgnlflcant structural changes, resultln8 in the adoption of a new constltutlon approved by the Charity Commisslon. United Kingdom Islamlc Mlsslon was Incorporated In 2008 In England & Wales wlth companv re8I5tratlon number 06611497and reglstered wlth the Charlty Commission forEngland & Wales under charity number 1127246 in the same year. The company now serves as the sole corporate trustee of the Charity. GovernlThg Bodles The 8overnin8 composition is outlined in the Charity's constitution. The Charity operate5 through its head office and branches located throughout the Unlted Klngdom acr055four zones: Scotland, North, Midlands, and South. Pa8e 2
Introduction UKIM is funded by members and associate members who contribute through monthly subscriptions. In addition, members of the public donate to support local actlvities organized by the Charity. Appeals are also made through a network of mosques and151amic tenters. The Charity is governed by a board of trustees who are responsible for reÈulatlon and decision-maklng. The board of trustee5 are elected every three years, and full members of the Charity are glven the opportunity to vote. The proces5 for electlngthe National Pre51dent Is conducted dlrertly by full members of the Charitv. Following the election, the president, in consultation with the board of trustees, appoint5 Other office bearer5 includln8 the Senior Vlce4resldent, Vlce-President, Secretary General, Joint Secretary, and Treasurer. The Natlonal President is responslble for the Inductlon of any trustees. whlch Involves awareness of a trustee's responslbilltles. the Constitution, the history and phi1050phS¢al approach of the Charity. A new Trustee recefves a copy of the prevSous year's annual report and accounts and a Copy of the Charlty Comml551on leaflet "The Essentlal Trustee.. What You Need to Know" Governance Improvements 2024-25 In 2025, we Issued over 2,04S tralnlng certlflcates to staff and leaders across governance, safe8uardln8, and health and safety, reflettSn8 our Investment In bulldlng capable and accountable leadership at every level. We comply fully with Charity Commis51on requlrements, Includln8 annual reportin8 and serious Incident procedures. Our8overnan¢e framework is regularly revlewed to ensure It remalns flt for purpose and allgned wlth sector best practlce. A major achlevement thls year wa5 deepening a culture of capaclty buildlng and contlnuous improvement. Branches were supported not only to meet essential standards but to embed robust, future-proof governance. Benchmarklng-covering 11 core mosque standards- continued to evolve, wlth 20 branches completlng the full framework. These foundatlons are now shaplng 5trate8lc plannSng for multlple zones In 2026. Commlttee Structure The Quality, Safety, and Perfornance Commlttee plays a vital role ensuring the delivery of hl8h- quallty setvlces whllst malntalnlng a safe and compllant environment. The Audlt Committee provides over518ht of financial reportln8, Internal contro15, and compllance wlth legal and Te8ulatory requirements. The Finance, General Purpose and Dlstribution Committee manages the organizatlon's flnanc131 resources and ensures thelr effective allocation. Flnanclal Control The Trustees ensure that the funds and assets of the charity are Safeguarded through financial controls that are implemented. These controls were introduced by the finance comrnittee and overlooked by the board of trustees who receive financial reports. The accounts are scrutinS2ed by the members of the or8anization in their annual meetlng. The organization work5 to review and develop its systems, making improvements In its accounting policies and financial controls to meet financial reporting standards. Page 3
Introduction The tharf(v has explored the employee pay strutture, wlth particular care belng Ven to mosque- based Imams Ischolarsl who were awarded approprlate salarle5 based on prevailing employment laws and guidellnes from HMRC. Currently, pay increases are related to performance and are revised periodically. Risk Management The Charlty's Central Executive Committee has carried out an appraisal of key rSsks through a risk register* paying close attentlon to those pertaininB to the Trust's operatlons and finances. The Committee is confident that sufflcient checks have been Implemented and systems are In place to mlnlmize the Charlty's exposure to major threats and rlsks. Key rlsks and mltl8atlons Include: Safe8uardlni: Comprehensive policies, mandatory DBS checks, extenslve tralnlng pro8ramme1525+ staff tralned In 20251, deslgnated safeguardlng leads at branch level Governance and Compllance: National governance framework with 11 embedded standards. mandatory leadershlp tralnlng, branch benchmarking programme Securlty and Salety: Elght natlonal mosque securlty Buldellne5 developed Includlng Martyn's Law preparedness tools, risk assessment templates Flnanclal Sust•lnabllity: Dlverslfied Income sour¢es, flnan¢lal reseNes pollcy, regular flnanclal monltOTln8, Improved dlgltal systems Objertlves and Actlvltles The charlty has dlrect contact wlth Musllm communltles throughout the UK. It makes use of these contact5 to listen to and understand the issues, concerns and problem5 of these communltles. The charSty endeavors to respond to the polnts ralsed by the communities through Identifylng projects and acqulrlng necessary resources to run these projects. These actlvltles of the charity are not confined to England only. In Scotland, the charity has two maln branches In Glasgow (North and South Gla58owI and a small Cent in Alrdrie providlng seNlces. In Wale5, the charlty has a centre In Cardlff whlch cater5 for the needs of the loc31 community as well 35 a Centre In Haverford West. Voluntary Help The Charity wlshes to acknowledge the help of numerous volunteers In each and every town and cltv where It ha5 a centre or a m05que for thelr ceaseless efforts In furtherlng the cav5e of the Charlty such as raising funds, helping wSth the education of the chlldren, organlzin8 meetings, fundraisin8 events, and with the day-to-day operations of the Charlty at local levels. WithoLtt their help, the Charlty would not have achbeved the results It ha5 50 far achieved. Finan¢lal Review The results of UKIM are shown in the attached flnancial statements. The net surplus for the year Wa5 £2.808,70012024'. £6,000,584) as detailed in the Statement of Financial Actlvltles. At the end of the year total reserves were £52,109,12212024.. £49,340,0221. Free reserves, that 15 unrestrlcted reserves excludlng tangible flxed assets were £12.159,37312024.. £11,807,929). The trustees are satlsfled wlth the retum on financlal Investment propertle5. Page 4
Introduction Grant Makln8 Pollcy The Charity Invites applicatlon5 for funding of projects through Its mosques and general publicity. The distribution committee receives applications which are vetted agaln5t the crfteria and objectives of the governing document. References and credentials are checked before the commlttee decides to fund a particular project and the level of funding to be given. Reserve5 Pollcy The trustees alm to maintain free reserves in unrestricted funds at a level which equates to approximately six months of the charity's unrestricted expenditure, net of fixed investment income. The trustees con51der that thls level will provide necessary fund5 to ensure that support and governance costs are Vered In the event of a downturn In the re¢elpt of donations. Internatlonal Programmes Globally, the Charlty focused on priorlty area5 allgned with the Sustainable Development Goals ISDGSI. In response to the ongolng Gala crlsls, the charlty contlnued Its Gaza Emergency Fund to support affected familles and inltlated humanltarlan appeals for crlsS5- related prolects worldwlde. During 2024-25, UKIM dellvered 67 projects across multiple countries, addressing needs In water and sanitatlon, healthcare, seasonal food asslstance, wlnter rellef, emergency response, educatlon, proflle-based Inltlatlves, general development, ¢hlld sponsorshlps, and Ilvellhood support. Through our International Programmes Department, UKIM supported over one milllon people across more than 14 countries. Emergency Response UKIM responded to the followlng emergencles worldwlde: Gaza Emeryencv Nearly 1.9 million people in Gaza, 85% of the population, remained In constant search for refuge with nowhere deemed safe. UKIM'S response during 202¢25 Included.. Faod Ald.. Distrlbuted food pèrcelsto 2,640 IDP housèholds115,840 ffjndlvldualsl In Gaza Strip Water Suppty: Threetru¢k5 sent dally to shelter centres, dlstrlbuting waterto 450 famllle5 daily. Over 2 milllon Iltres of clean water delivered to displaced communltles reachlng 27,000 people monthly throu8h seven shelter locatlons Safe Educatlonal Space Inltlallve: Created safe spaces wlthln shelter centres for approximately 450 familiès12,250 people), including 275 children engaged in educatlonal activitie5 MobllltyAlds: Supported 1,630 people wlth moblllty alds Includlng 1,000 elbow crutche5. 5C(J walkers, 100 Bathroom wheelchaSrs. 25 wheelchairs Hot Meals: 22,800 hot meals delivered in shelters across Middle Gaza and Khan Yunis Psych050cial Support: 2,200 traumatised children and 990 frontline workers re¢elved vltal support, with 528 therapy 5e5sIon5 dellvered Page 5
Introduction Sudan Crlsts UKIM initiated a project to increase water supply to war-affected IDP5 In North Kordofan State through drilling and Snstallation of one borehole. More than 820 IDP households benefitted from this project. Yemen Flood Response Following heaV rainfall on Au8LlSt 6, 2024, which caused severe flDDdin8 thmughout Hodeida governorate affectlng over 37,000 people, UKIM supported 330 families11,650 indSvldua151 through distributlon of Ioofood packs, 200 hygiene kits, and 30 shelter klts. Pak151an Flood ResPse Durlng monsoon season devastation across Baluchistan. Punjab, and Sindh, UKIM provided cooked meals to 800 Indlvlduals and dlstrlbuted food ratlons to 250 famllles In Khuzdar D15trlct. Overall response included 18,OCQ cooked meals, I,CQO food packs, 650 blankets, and 20 medlcal camps across Punlab and Khyber Pakhtunkhwa. Banilade5h Hood Response: Provided cooked/hot meals and dry rations to 3,250 Indlvlduals afferted by September 2024 flooding Cyclone Remal Response: Dlstrlbuted food Items to 450 famllles followlng the May 2024 cyclone Shelter construcOn.. Con5tTUCted 25 temporary shelters In Camp 13 for 125 Rohingya fUgeeS. equipped with integrated solar power systems Lebanon Emergency In response tothe e5calatlng humanltarlan CT5sls, UKIM dlstrlbuted food parcels to 250 familles and shelter klts to 45 famllles. Somalla Emerlency UKIM reached 2W famllie5Wlth emer8ency rellef durlng severe drou8ht conditlons. Seasonal Food Pro8ramrne UKIM runs various seasonal food programmes throughout the year, focuslnB on the most vulnerable populatlons worldwlde. In 2024-25, UKIM supported vulnerable people In 12 countrles across Asia, Ramadan Programm• HSghllghts: Over 54,IXIO people benefitted from UKIM Ramadan Prolert Approxlmately 655,000 meals supplled during Ramadan 3,419 food packs distrlbuted to famllies 9,525 Iftar mea15 organised 3,250 Eld Gift Packs deliVed Qurbani Programme 2024: UKIM successfully implemented the Qurbanl 2024 programme supportin8 282,489 people138,927 familiesl across 17 countries. A total of 1.307 animals were slaughtered delSvering 5,561 unlts of Qurbani and servin8 634,760 meals acro55 14 countrie5 to 232,166 people in 31,738 families. Page 6
Introduction Yemen Bread Projert.. A relief bakery was established providing fresh bread three tlmes per week to I,) vulnerable families, enhancing food security for communities affected by fambne and malnutrition. Wlnter Rellef Response UKIM'S wlnter rellef projects provided vulnerable famllles w5th e5sentSal sUPPOrt durSng the harshest months. delivering items such as warm clothing, blankets, mattresses, and heatSn8 fuel. Over the past vear, UKIM implernented winter relief projects in Gaza and Lebanon, supplying essential winter items to 1,700 households. Educatlon In 2024-25, thè UKIM Educate a Chlld prolett supported 300 dls3dvantaged chlldren In Pakistan. UKIM also launched a prolect meetingthe educatlonal needs of 350 Rohin8ya refugee children in Cox's 8azar, Bangladesh. In Somalia, 973 student5 In five prlmary schools In Gurlel Dlstrlct were supported wlth textbooks and school supplies. Uvellhood Durlng 2024-25, UKIM Inltiated Ilvelihood projects supportlng 4,350 communlty members.. Flsh F4rmSn8: Establlshed flsh farm In Pakistan at UKIM-constructed mlnl dam for 5U5tainable income 8eneration Integrated Llvellhood Projects: Constructlon of Ilvestock shed5, farm land development, procurement of orchard plants, Ilvestock, and honey bee5 beneflttln8 550 famllles In Attock Dlstrlct, Paklstan Healthcare Moblle Health Cllnlcs: Delfvered healthcare servlces benefittlng over 45,CW local resldent5 In Slndh, PakI5tan Thalassemla Patlent Support: Provlded blood transfuslon 5UPPOrt to 26 patlents for one year Cataract Suryerles: Eye screenln8 for 2.000 patlents and 265 cataract 5urgerles through free eye camps. Overall, 930 patients had theSr sight reSt0d throu8h eye sur8l¢al camps In Paklstan and Bangladesh Water, Sanltatlon and Hyglene Installed 441 hand pumps benefitlng over 5.500 people dally in Bangladesh, PakSstan and Sri Lank3[2 hand pumps and 13 masllds with water acce55 were constructed) Upgraded 18 water Wells with solar systems and submersible motors supplying water to 9,WO people daily in Pakistan and Sierra Leone Bullt 3 water flltration plants deliverlngclean water to 3,000 people daily in Pak15tan Communlty Development Centres UKIM constructed or rehabilitated 26 masjids in Paklstan, Bangladesh and Slerra Leone during 2024-2S. serving as communrty development centres for education, so¢ial welfare, and community development. Page 7
Introduction Chlldren Programme Over 300 chlldfen attended the Hifz Programme wlth over 60 students completing their Hifz. The Orphan Spon50rshlp programme In Paklstan. Bangladesh, Sierra Leone, and for Syrlan refugees improved the lives of over 350 childien and familie5. 14 children wlth dlsabillties have been successfully rehabilitated through education and 50clal Snclusion. Overall, 1.583 children recèived sponsorship acros5 seven countrles, positively Impactlng 1,125 vulnerable chlldren and orphaned famllie5. UK Programmes Branch Capaclty Bulldlng and Improvement In 2025, the Branch Capacity Buildlng Departrnent played a plvotal role In strengthenlng Bovernance. safe8uardin8, security readlness, and orBani5ational capability across UKIM mosque5 and branches. Through strategic guidance, hands-on support, and renewed emphasls on accountability, the department helped communStSes move closer to the'model Mosque, vlsion-where structures, systems and 5ervlces ieflect prophetic excellence whilst meetlng modern ¢ompllance expectatlons. Key Achie¥ements: 20 branches completed comprehen51ve8overnance standards through benchmarklng programme Over 5CQ supplementary staff and leader5 trained nationally Elght natlonal mosque securlty guldellnes developed IncludSng Martyn's Law preparedness tools National security webinar engaged 50+ participant5 2,045 trainin8 certificates Issued acros5 governance, safeguardSn& and health and Safety Education 2025 was a landmark yearfor the UKIM Educatlon Department, deflned by major progress in safeguardlng. dlgltal transformatlon, teacher development and natlonal 5tandard15atlon across more than thirty branches. The department delivered one of its stron8est operatlonal years, setting new benchmark5 Sn quality, conslstency and Bovernance across all madrasah servSce5. Key HlghllRhts'. Full national safeguardlng rollout through the iHasco tralnlng platform wlth hlghe5t compliance levels ever achieved Over400 staff onboarded to national tralning platform Over 130 completed Level 3 safeguarding within first month, creatln8 UKIM'S flrst complete digital safeguarding record More than 270 teacher5 recelved tralnlng through practical, hands-on TeBional events Ovèr3,600 puplls sat nailonal examlnations across 29 branches Launch of UKIMBooks.com centralSsed online platform Developmentof teacherdatabase and digitisation of manua15 Page 8
Introdurtion Natlonal Competltlon and Awards The NatSonal Competitlon and Awards 2025 brought tO8ether pupils, teachers. families, and branches from across the UK at the European Islamic Centre In Oldham. More than flfteen branches particlpated, wlth young people competing in Tilawat, Adhan, Nasheed, English Speech, Art, and Mastermind competition. The introductlon of digital scoring and struetured Judging achleved new levels of professlonallsm, and Islam Channel filmed the event for national broadcast. Women's Actlvltles In 2025. UKIM delivered a year of remarkable growth, empowerment, and communlty transformation for women's actSvltle5. Gulded by its V15ion to Unite, Empower and Serve, the department 5tren8thened slsterhood across the UK, elevated women's leadership, and expanded splrltually upllftSn8 and soclally Impactful programmes acr055 all zones. Key Actlvltles: 20+ major spirltual and educational programmes dellvered natlonally Hundred5 of women empowered through Tarbiyah Days, Seerah learning, and Ramadan pro8ramme5 Over £4,0 ralsed through Macmlllan Coffee Mornlngs Communltv service includin8 monthly food drlves, hospital vlslts, and natlonal Iltter- plckinB campaigns Health and wellbein8 sesslons on cancer awareness, menopause, ernotional health, and domestlc vlolence responses Leading roles in mosque open days, school outreach, and national conferences New Musllm Care stngthened through supportive hubs and emotlonal wellbeing inltlatives Dawah and Outreach In 2025, the Dawah & Outreach Offlce Strengthened UKIM'S natlonal presence as a leadlng volce for K•y A<hlevements". 35 branches delivered Unity lftaar programmes, Includlng the flrst Unity lftaar hosted in Norway Khizra Mosque welcomed over 400 guests to Unity lftaar events durlng Ramadan Nearly 4,OCK) fruit bè5kets dlstrlbuted by 27 branches National Mosque Open Day.. 26 UKIM mosques opened doors wlth record attendance at York I3(M) vlsltorsl and Southend12W vlsitorsl Over participants attended 'Dawah is Easy, tralning 5e55lons across all four zones 16,729 copies of Islamic literature distributed In¢ludin8 2,299 copies of the Noble Qur'an New Musllm Care relaunched offering structured learnlnB and renewed support Icare UKIM'S vlslon for Icare Is to bècome Britaln's fourth emergency servl¢e, a compassionate, community-anchored force for good. In 2025, slgnlflcant stèps were taken towards that vislon through national initiatives that brought volunteers. branche5, and families together In service. Page 9
Introduction Key Impact Flgures: 55 teams reglstered for National Litter Pick campaign, with 30 teams actlvely particlpatlng 1,335 kg Df Qurbani meat distributed through Food Hubs Over IyOung people participated in inaugural national iAspire mentoring session Over I(• participants at Fostering and Adoption Awareness Seminar Youth Our 2025 Member Strategy Sutwey was unequSvocal.. 85% of respondents Identlfied youth empowerment as a Strategic priority. In 2025, we responded wlth action. Key Achl•vements: Freshers Falr stalls at 8 malor unlversltles: Aston, Bradford, Leeds, Queen Maryi Cardiff, West London, Manchester, and Cambrldge Over 2,500 students engaged and 125 new youth volunteers registered Torchbearers Leadership Programme contlnued wlth resldentlal weekends combinln8 spirltual development, teamwork, and pr3Ctlcal 5kllls 150 youth partlclpated in North Zone Football Tournament through 22 teams 36 young people attended Zonal Qiyam S0+ youth enrolled In Bolton's leadershlp programmewlth CltSzen5 UK UKIM Snowdon Challenge and K2 Base Camp Trek ralsed £2,500 First-ever youth debate at UKIM family camp on'ls Al a Threat to Islamic Ethic5 and Human Dlgnity?, Events The Events Department played a crucial capacity-buildin8 role, 5UPPOrtin8 departments In¢ludln8 Dawah, Educatlon, Rellef, Youth, and multlple Zones and 8ran¢hes. Thls Included loglstics planning, sourclng branded materlals, provldlng professlonal medla coverage, and pre5ervln8 hlgh-quallty archives. Key Impart Flgur•s: 8 malor unSversltles hostèd UKIM Fre5hers' stalls for the first time 2,5011+ students engaged 125 new university volunteers regIsted International representatlon at ICNA USA, EMC AGM In Spain, and Women's Leadershlp Revival Summlt In Doha £2,500 raised through comrnunlty-led phy51cal challen8es Medla and Communlcatlons The Media & Communications team enhanced UKIM'S digltal presence throu8h artlve 50dal medla promotion, emergency appeal ampllfi¢ation, and event vlslbllity. Page 10
Introduction Key Impact Flgures: 325 TV appeal proflles and soclal medla posts 21,086 total YouTube views 172 YouTube videos uploaded including 56 Shorts 50+ donation appeal design5 across 10 programme5 IO0+ campalgn-speclfi¢ deslgns across emergency, events, and fvndraSsing work Plannlng for the Future UKIM has launched Its m05t comprehensive strategy In decade5, developed through eMtensNe member consultatlon in¢ludlng a survey with 403 respondents. The UKIM Strate8y 2025-2030 is built around slx key goals.. Goal l- Empower Youth •nd Di¥•rse Lead•rshlp: Maklng youth development the heart of UKIM'S mlsslon through Inltlatlve5 Ilke UKIM Junlor and Torchbearers Leadership Pro8ramrne Goal 2- Advlnce Outreach and Publlc Representatlon: Promotln8 understandln8 of Islam through compelllng work and enhanced publ1¢ presence Goal 3- Develop Splrltually Commltted and Actlvè IndlvSduals: NurturlnB God- con5cIous Mu511ms through educatlon and clear pathways from madrasah to actlve member5hlp Goal 4. Relnforce OriJn15*1onal UnSty, Governance, ond Accountablllty: Building trust through transparency. standard15ed governance, and dlgltal transformatlon fjoal 5. Invest In So¢lal Impact In UK and Abroad: Expanding UK communlty servlces whilst malntalnin8 rellef excellence Goal 6- Champ5on JustSce. Clvlc Engagem•nt and R•PrntatIOn. Equlppln8 members to be actlve, responslble citlzen5 Internatlonal Pro8rammes Prlorltle5 for 2026 Enhanced rapid response and emergency preparedness Expanded food securlty and nutrltion pro8Tammes Scallng chlld sponsorship and educational initiatlves Investing in sustalnable Infrastructure and renewable energy Strengthenlng WASH Interventlon5 Expanding health¢are and psy¢hoso¢lal wellbein8 pro8rammes Building local partner capacitv Improving monitoring, evaluation, and learnlng 5YStems Trustees, Responsibllltles Statement The trustees are responsible for preparing the trustees, report and the flnanclal statements in accordance with appllcable law and Unlted Klngdom A¢countlng Standards Iunlted Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England, Wales and Scotland requires the charity trustèes to prepare financlal statements for each year which give a true and fair view of the state of affalr5 of the charity and of the incomin8 resour¢e$ 3nd appllcation of resources of the charity for that period. Page 11
Introduction In preparin8 the52 ffinancial 5tatement5, the trustees are required to.. Select suitable accountingpolicles and then apply them consbtentlv Observèthe rnethodsand prlnciples in the applicable Charities SORP Makelud8ementsand accountln8 estimatesthat are reasonable and prudent Preparethe financlal statements onthe going concern basls unless It Is inapproprlate to presume that the charlty will contlnue In business The trustees are responsible for keeping adequate attountlng records that are sufficient to show and emplaln the charlty's transactlons and dlsdose with reasonablÈ atcuracy at any time the financial posltlon of the charity and enable them to ensure that the financial 5talefflents comply with the Charities Act 2011, Charlties and Trustees Investments (Scotlandl Act 2LK15, the Charbtv Actounis (Scotlandl Re8ulatlons 2C#)6 las amended), and the prov155ons of the Trust Deed. They are a150 re5ponslble for 5afe8uarding the assets of the charlty and hence lor tskin8 reasonablè steps for the prevention and detectK)n of fraud and other Irregularities. The tru5tee5' annual pOrt was approved on 30 january 2026and sl8ned on beholf of the board of trustees by.. Mr Nafls Lodhl Secretary General Page 12
Tru5tees' responsibilitie5 Statement The trustees are respon51ble for preparingthe tfU5tees' report and ihe flnanclal ststements In accordance with applicable law and United Kingdom Accountlng Stsndards Iunited Kin8dom Generally Accepted Accountlng Prartlcel. The law applicable to charities in En8land, Wales ar*d Scotland requires the charity trustees to prepare financial statements for each year whlch Rfve a true and falr view of the State crf affalrs of the charfty and of the incoming resources and appIltiOn of resource5, of the charlty for that perlod. In preparitheSe financlal statements, the trustees are required to: Selert 5ultatsle accwntln8 polloes and then apply them conslstently. . Obsèrve the method5 and prlnclples In the appllcable Charttles SOAP. Makelud8ments and accountln8 estlmate5 that are reasonable and prudent, Prepare the flnantlal statements on the going concem basis unless It Is Inapproprlate to presume that the charlty wlll contlnue In buglness. Thé trustees are re$pon51ble for keepln8 adequate accountlng fecords that are sufflclent to show and explaln the charlty's transactlons and d15close wlth reasonable accuracy at any tlme the flnanclal posltion of the charfty and enable therr to ensure that the financial statements comply wlth the Charitles Act 2011. Charltle5 and Trustees Investmènts Iscotlandl Act 2005, the Charlty Accounts15cotlandl Rtgtslatlons 2CQ6 las amendedl, and the provlslons of the Trust Deed. They are also responslble for safeguardln8 the assets of the charity and hence lor taking reasonable steps for the preveotlon and detectlon of fraud and other irregularltles. The trustee5' annual repon was approved on 3OJanuary 2026 and slgned on behalf of the board of trustee5 bv.. Mr Nafls Lodhl Gera1 Secretsry Page 13
The Independent Auditorfs Report to the Members of UK Islamic Misslon Year ended 31 March 2025 Oplnlon We have audited the financial statements of The UK Islamlc Mission (the 'chariVI forthe year ended 31 March 2025 which comprise the statement of financial actlvities, statement of financial posltlon, statement of cash flows and the related notes. including a Summary of si8nlflcant accounting policies. The financlal reportlng framework that has been applied in their preparation is applicable law and Unlted Klngdom Accounting Standards. Includlng FRS 102 The Flnanclal Reportlng Standard appllcable In the UK and Republic of Ireland Iunlted Kingdom Generally Accepted Accountlng Practicel. In our oplnlon the financlal statements-. g5ve a true and falrvlew of the state of the Char,5 affalrs a5 at 31 Marth 2025 and of Its Incomln8 resources and appllcatlon of resources, Includlng Its Income and expendlture, for the year then ended- have been properly prepared In accordance wlth Unlted Klngdom Generally Accepted Accountlng Prartlce: have been prepared In accordance wlth the requlremènts of the Charities Act 2011, the Charltles and Trustee Investment (Scotlandl Art 2005 and regulatlon 8 of the Charltles Accounts15cotlandl Re8ulatlons 2006 las amended). 8asls for oplnlon We conducted OUT audlt In accordance wlth Internatlonal Standards on Audltlng IUKI IISAS IUKII and appllcable law. Our responslbllltles under those standard5 are further described In the audStor's responslbllltles forthe audlt of the flnanclal statements sectlon of our report. We are Independent Df the charlty In accordance wlth the ethlcal reqLtlfements that are relevant to our audlt of the financial statements In the UK, Includlng the FRCS Ethical Standard, and we have fulfllled aur other ethlcal responslbllltles accordance wlth these requlrements. We belleve that the audlt evldence we have obtained is suffldent and appropriate to provide a ba515 for our oplnlon. Concluslons relatlnl to iolng concern In èudltlng the flnanclal statements, we have concluded that the trustee5' use of the golng concern basls of accounting in the preparatlon of the financial Statements Is appropriate. Based on the wod¢ we have perfom)ed, we have not Identlfled any material uncertaintles relatSng to events or condltions that, individually or collectlvely, may ¢35t significant doubt on the charity'5 ability to continue as a going concern for a period of at least twelve months from when the fi'nancial Statements are auihorlsed for issue. Our respon5ibllitles and the responsibilities of the trustees th respect to golng concern are descrfbed In the relevant sectlons of thls report. Page 14
The Independent Auditor's Report to the Members of UK Islamlc Mlssion Year ended 31 March 2025 Other Informatlon The other information corrprlses the informatlon Included In the annual report, other than the financial ststements and our auditorfs report thereon. The trustees are responsible for the other Information. Our oplnlon on the flnanclal statements does not cover the other Informatlon and, except to the extent otherwise explicitly stated In our report, we do not express any form of assurance conclusion thereon. In ¢onnectlon wSth our audlt of the financial statements, our responsibllity Is to read the other informatlon ènd, in dolng so, conslder whether the other informatlon Is materlally incon515tent wlth the flnanclal statements, or our knowledge obtalned In the audlt or otherwise appears to be materiallv mlsstated. If we Identify such material inconsistencies or apparent materlal mi5Statements, we are required to determlrbe whèther there Is 3 material misststement In the financlal statements or a materlal mlsstatement of the other Informatlon. If, based on the work we have perfomed, we Conclude that there15 a material misstatement of this other information, we are required to report that fact. We have nothlng to port In th15 regard. Matters on whl<h we are r•qulred to report by exc•ptlon We have nothlng to report In respect of the followlng matters In relatlon to whlch the Chafltles Accounts (Scotlandl Re8ulations 2(MJ6 las amended), and the CharStles (Accounts and Report51 Regulation$ 2008 require us to report to you If, In our opinion: the informatlon glven In the trustees, report Is incon515tent in any materlal respect wlth the flnanclal statements; or - adequate accountlng records have not been kept; or - the flnanclal statements are not In agreement wlth the a¢countlng records and retum5: or we hève not recelved all the Informatlon and explanatlons we requlre for our audlt. ResponslbllEtles of trustees As explalned more fully In the trustee5' responslbllltles statement. the trustees are fesponslble for the prep3ratSon of the flnanclal statements and for being satlsfied that they glve a true and fair vlew, and for such Internal control as the trustees detemilne Is necessary to enable the preparatlon of flnanclaS statements that are free from materlal mlsstatement, whether due to fraud or error. In prèparing the flnanclal ststements, the trustee5 are respon51ble for assesslng the charity's ablllty to continue as a golng concern, dlscloslng, as appllcable. matter5 related to golng concern and using the golng concern basis of accounting unle55 the trustees elther Intend to Ilquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 15
The Independent Auditorfs Report to the Members of UK Islamic Mlsslon Yearended 31 March 2025 Audltorfs respon5ilJllities for the audlt of the ftnan¢lal ststements We have been appointed as auditor under settion 144 of the Charltles Act 2011 and 5ettton 44llllcl of the Charitles and Trustee Investment Iscotlandl Act 20D5 and report In accordance with the Acts and relevant regulations Made or havln8 effect thereunder. Our oblectlves are to obtain reasonable assurance about whether the flnancial statements as a whole are free from material misstatement, whether due to fraud or error, and to Sssue an auditorfs report that Includes otjr oplnion. Reasonable a55uran¢e Is a hlgh level of assurance, but Is not a guarantee that an audit conducted In accordance wlth ISAS IUKI wlll always detert a materlal mlsstatement when It exlsts. Mlsststsments can arlse from fraud or error and are consldered materlal If, Indlvjdually or In the aggregate, they could reasonably be expected to influence the economlc decision5 of user5 taken on the basls of these financlal statements. Irregularftles, Sncludbng fraud, are Instances ol non.compllan¢e wlth law5 and re8ulatlons. We deslgn procedures In Ilne wlth our responslbllltles, outlined above, to detect materlal m155tatements In respect of irregularities, including Iraud. Our approach was as follows- To Identlfy rlsks of materlal mlsstatement due to Irregularltles we 3$5essed events or condltlon5 that could lead to Irregularlties. Our rlsk assessment procedure5 Included.. Enqulrlng of TrtJstÈes and management and Inspectlen of pollcy documentatlon as to the charl$ hl6h-level poll¢les and procedures to prevent and detect Irregularftles, a5 well as whether they have knowledge of any actual, stsspected, or alleged fraud or breaches of relevant law5 and re8ulatlons. Reading Board minute5. Usln8 analyt)cal procedures to Identlfy any usual or unexpected relatlonshlps. We Identlfled areas of laws and regulatlons that could reasonably be expected to have a materlal effect on the flnanclal statements from our general commercial and Sector experlence through di5CU55ion wfth the Trustees and management la5 required by audltlng standards). We communlcated wlth the Trustees and management the pollcles and procedures in place re8arding compliance wlth laws and regulatSons. We Identlfled the legal and regulatory frameworks that a applicable to the entity and determlned that the m05t Sl8nificant are those that relate to the Charities Accounts (Scotlandl Regulations 20J6 las amended) and the Charities Act 2011, The Statement of Recommended Practlce applicable to charities prèparing thelr accounts In accordance wlth the Flnancial Reporting Standard appllcable In the UK and the Republic of Ireland (the SORPI, and relevant tsx le8151ation. In addltion, we have ¢onsldered provlslon5 of other laws and re8ulations that do not have a direct effe on the financial Statements but compliarbce with whlch may be fundamental to the charlty's ability to operate or to avoid a material penalty. We identlfied the followlng areas as those m05t likely to have Page 16
The Independent Auditor's Report to the Members of UK Islamlc Mlsslon Year ended 31 Marth 2025 such an effert.. health and safety and employment13w, regnIsIn8 the nature of the charlty's attlvltles and its legal form. Audltlng stsndards Ilmlt the required audit procedu5 to identify non-compliance with these laws and regulations to enguiry of the Trustees and management and inspection of regulatory and legal correspondence. if any. Therefore, rf a breach of operatlonal regulations Is not dlsclosed to U5 or evldent from relevant correspondence, an audlt cannot be relied upon to detect that breath. We communlcated Identlfied laws and reBulatlons anfl potentlal fraud rlsks to all engagement team members and remained alert to any Indication5 of fraud or non-compliance with laws and regulations throughout the audlt. Based on the results of our risk assessment we desl8ned OLtr audlt procedures to identlfy non-compllance wlth such laws and regulations identified above and a5se5sed the extent of compllante wlth these laws and regulatlons as part of our procedures on the related financlal statement Items. The en8a8ement partner con51ders the engagement team collectfvely had the approprlate competence and capabllltles to Identlfy or recognlse non-compliance wlth laws and regulation5. There Is a presumed rlsk that revenue may be mls5tated due to the Improper recognltlon of revenue. To address this rlsk, we obtslnèd an undÈrstandlng of the company's revenue recognition pollde5 and compared these to the accountlng standard, performed a walkthrough to confirm our understandin8 of the processes and controls throuBh whlch the charity recordsi processes and reports revenue transaction5. We tested a sample of revenue transartions to supportlng evldence and tested, on a 53mple basls, revenue related balances In the balance sheet. As requlred by audlting standard5 and conslderlng posslble pressures to meet Internal key performance Indlcators and our knowledge of the control environment, we performed procedures to address the rlsk of management override of contro15 and the rlsk of fraudulent revenue recognltlon, In partlcular the r15k that Income Is recorded In the Incorrett accountlng perlod and the rlsk that management may be able to make inappropriate accounting entries. We assessed the rlsks of material mlsstatement Sn respect of fraud a5 follows: Our audlt team dlscussed whether there were any areas that were susceptible to mi55tatement as part of our dlscussion on fraud,. . We challenged assumptlons and judgements made by manaBement In thelr slgnlflcant accounting estimate5 and jud8ements. Based on the results of our Tlsk assessment we deslBned our audlt procedures to Identify and to address materlal mlsststements In relatlon to fraud, Includln& desiBning appropriate audit procedures. Includin8'. Page 17
The Independent Auditor's Report to the Members of UK Islamic Mission Year ended 31 March 2025 Incorporating an element of unpredictability In the selertion of the nature, timing, and extent of QUT audlt procedures; Identifyingjournal entries and other adjustments to test based on rlsk criteria and comparin8 the identified entries its supporting documentation. Inspecting the relevant Sncome agreements and thelr accounting to conflrm thelr recognition in line with the SORP for different revenue streams,. Obtaining third party bank confirmations,. and A55e55in8 the de5Ign and effectlvene55 of controls In place over areas such as procurement and cash. We considered the extent to which the audit was considered capable of detectlng Irregularltles: There are inherent Ilmltatlons in the audlt procedures described above and the further removed non-compliance wlth law5 and regulatlon5 55 from the event5 and transactions reflected In the financlal statements, the less Ilkely we would become aware of It. Alsc, the rlsk of not dètectlng a materlal misstatement due to fraud Is hlgher than the rlsk of not detectlng one from error, as fraud may Involve deliberate concealment for ¢xamplc. for8¢r or intentional Mispresen[IO. or through collu8ion. As part of an audit in acccrdance with ISAS IUKI, we exerc15e professlonal judgment and malntaln professlonal sceptlcism throughout the audlt. We also.. Identlfy an(J assess the rlsk5 of materlal mlsstatement of the flnanclal statements, whether due to fraud or error, deslgn and perform audlt procedures responsive to those risks, and obtain audlt evidence that is sufficient and appropriate to provide a ba515 for our oplnlon. The rlsk of not detertlng a materlal mlsstatement resultlng from fraud Is higher than for one resultlng from error, as fraud may Snvolve collu51on, forgery, Intentlonal omlssions, mlsrepre5entstlons, or the overrlde of Intemal control. Obtaln an understandln8 of Internal wntrol relevant to the audlt In order to deslgn audlt procedures that are approprlate In the clrcumstances, but not for the purpose of expresslng an oplnlon on the effectivene55 of the internal control. Evaluate the approprlatene55 of accounting policies used and the asonablee5s of accountln8 estimate5 and related disclosures made by the trustees. Conclude on the approprlateness of the trustees, use of the going concern basls of accountlng and, based on the audlt evidence obtained, whether a materlal uncertalnty exlsts related to events or conditions that may c35t slgnlficant doubt on the charity's ability to ¢ontlnue as a going concern. If we conclude that a materlal uncertalnty exlsts, we are required to draw attentlon In our audltorfs repcsrt to the related dlsclosures In the financial statements or, If such dlsclosures are inadequate, to modify our opinion. Our conclusion5 are based on the audit evldence obtained up to the date of our auditorfs report. However, future events or cot)ditions may cause the charity to cease to continue as a golng concern. Evaluate the overall presentatlon, structure. and content of the flnanclal statements, Including the dlsclosures, and whether the flnanclal statement5 represent the underlying transactlons and events in a manner that achieve5 fair presentation. Page 18
The Independent Audltor's Report to the Members of UK Islamic Mission Year ended 31 March 2025 We communlcate wlth those charged wlth governan reBarding, among other mattprs. the planned scope and tlmlrtg of the audlt and significant audlt findings, including any significant deficlencie5 In internal control that we Identfy during our audit. A further description of our responsibilities is available on the FRC'S website at- https.'/lwww.frc.org.ukllibrarylstandard5-codes-pollcylaudit-assurance.and-ethialauditors- re5ponslbllltles-for-the-audlV. Thbs descrlptlon forms part of our audltor's report. Use of our report Thls report Is made solely to the charity's members, as a body, In accordar*ce wlth part 4 of the Charltles IAccounts and Reports) Regulatlons 2008 and regulatlons made under sectlon 154 of that Act, and Regulatlon 10 of the Charltles Accounts (Scotlandl Regulatlons 2006. Our audlt work has been undertaken so that we miBhi state lo the charity's members tho5¢ matters we arc required to state to them In an audltor's report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume responslblllty to anyone other than the charlty and the charlty's members as a body, for our audlt work. forthls report, or for the oplnions we have formed. SBM As50clates Llmlted Chartered accountsnts & ststutory audltor FedMan House Crlstopher Wren Yard 117 Hlgh Street Croydon CRO IQG Page 19
The UK Islamic Mission-Financial Statements ststement of Flnancial Actlvltles 2025 Restricted Funds 2024 Totsl Funds Unrestricted Funds Total Funds Notes Income and endowments Donatlons and Legacles Other TradSn8 Income Investment Income Other Income 8,046,347 355,272 896,019 902,256 4,406,193 12,452.$40 355,272 896,019 902,256 16,907,944 7.527 862,701 287,657 Total Income 10,199,894 4,406,193 14.606,087 14065,829 Totsl Expendlture 7,492,137 4,398.376 I1.8.513 12,214.245 Net galns on Investments 53,526 53,526 149,OJO N•t Incom• 761,283 7,817 2.769.100 6,000,584 Transfers between funds N•t mov•m•nt In funds Z,761,283 7.817 2.769,1 6.000.$84 HencIlIatIon ollunds Total funds brou8ht fon¥ard 46,095,549 3,244,473 49,340,022 43,339,438 Total funds (arrled fornard 48,856.832 3.251290 52,109,122 49.340.022 Page 20
The UK Islamic Mission-Financlal Statements ststements of Flnanclal Posltlon 2015 2024 Notes Tangible asset5 Investments io li 32,259,097 4,438,362 29,934.146 4.353,474 Total 36,697,459 34,287.620 Current Assets Debtors Cash at Bank and In Hand 12 13 1,619,547 15,144.436 1,510,979 15,705,286 Total 16.763,983 17,216,265 Credltors..Due wlthin one year 14 11,352.3201 12,163,862) Net Current Assets 15,411,663 15.052,403 Total Assets less current IlabllStles 52,109,122 49,340,022 Net Assets 15 52,109.122 49,340,022 Funds ol the Charfty Unrestricted Funds Re5trlcted Funds 48,856,832 3,252,290 46,095,549 3,244,473 52,109,122 49,340.022 These flnanclal statements were approved by the board ol trustee5 and authorlsed for Issue on 30 January 2026, and are Signed on behalf of the board by-. Mr. Mahboob Ur Rasul Qamar Trusteè. National Treasurer Page 21
The UK Islamic Mission-Financial Statements Statement of Cash Flow 202S Cash Flow5 from Operatlry Artlvltles: Net Income 2,769,1 6,OIXI,584 Adlustments for: Depreciètion of Tan8lble Flxed Assets Net Galrts on Investments Investment Income IlncreasellDecrease In Stock IlncreasellDecrease in Debtor5 Increase/lDecrea5el In Credltors 735,680 153,3261 1896,0191 878,856 1149,0001 1862.7011 70,000 1566,3541 458,811 1266,5671 16S3,S411 N•1 C•sh from Op•r•tlrydArtlvStl 1,635,327 5W,196 C•sh Flows from In¥•stln8 Actlvh5• Investment Income Purchase of Tan8lble Flxed A55ets Dlsposal of Tan8lble Flxed Assets Purchase of Investments 896,019 13,519,710> 458,875 131,3621 862,701 12,089,963) 69,327 1704,4741 N•t C•th Irom lnveMlAI¥ld1i IZ,196,178) 11,8614091 N•t Increas(0•(r••l In C•sh •nd Cjsh E4ulv•l•nts 1560,8511 3,967,787 Cash and Cash Equlvalents at Beglnnln8 of Year 15,705,286 11.737,499 CBth Dnd Cath Equlvalents at End of Y••r IS.144A35 IS.705.286 page 22
Notes to the financial statements General informatlon The chadty is a publlc beneflt entlty and a registered charlty In England, Wales and Scotland and is unincorporated. The address of the prlnclpal office is Werneth House, 79 Manchester Road, Oldham, OL8 4LN Statement of com Ilanc These flnanclal statements have been prepared In compllance wlth FRS 102. The Financlal Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practlce appllcable to charitles preparlng thelr accounts In accordance wlth the Flnancial Reporting Standard applltable In the UK and Republic of Ireland IFRS 1021 Icharltles SORP IFRS 10211 and the Chaflties Att 2011, Charities and Trustee Investment (Scotlandl Art 2005 and the Charity Accounts (Scotlandl Regulations 2006 las 3rnendedl. Debtors Debtors are stated at thelr net reallsable value after allowlng for bad and doubtfvl debts. B•sls of pr•parallon The financlal statements have been prepared on the hlstorlcal cost bas15, as modlfled by the revaluatlon of certain fbnancial assets and Ilabilities and investment propertle5 measured at fair value throu8h Income or expendlture. The flnanclal statements are prepared In sterlln& whlch Is the functional currency of the entity rounded to the nearest whole pound. Ch and bank Cash In hand Inelude5 all cash balance5 held by the branches as at the year end to be deposlted into the bank lust after the year end or to be used to cash payments. Wh115t bank balance Includes all balances held In all the bank accounts by all the branches as at the year end. Goln8 con<ern There are no materlal uncertalntles about the charlty's ablllty to contlnue as a going concern. Credltors All credltors are stated at their contrartually agreed value the financial statements. Page 23
Realised gain5 and1055es All investments properties are valued by tlte trustees at the balance sheet date to thelr falr value. All realised gains and losses are accounted for in the financlal year in the statement of financlal actlvltles. Dls¢losure exemptions The entity sat15fie5 the criteria of belng a qualifyi enttty as defined In FRS 102. A5 such, advantage has been taken of the following disclosure exemptions available under par38raph 1.12 of FRS lJ2.. DSscl¢sures in respect of financial Instruments have not been presented. jUdMen1$ and sourc•s of estlmallon uncertalrrtv The preparatlon of the financlal statements requlres management to make lud8ements, estlmate5 and assumptlon5 that affect the amounts reported. These estlmates and Judgements are contlnually reviewed and are based on experlence and other factors, Includlng expectations of future events that are belleved to be reasonable under the circumstances. Examples of these include the depreciatlon poliLy, the allocation of prolects costs to the different funds, Fund accountlng Unrestrlcted funds are avallable for use at the dlscretSon of the trustees to further any of the charlty's purpose5. Designated fund5 arè unrestritted funds earmarked by the trustees for partlcular future project or commltment. Re5trlrted funds are subjected to re5trlctlons on thelr expendlture declared by the donor or through the terms of an appeal, and fall Into one of two sub.classes.' restricted income funds or endowment fund5. Non- distributable reserves are revaluation surpluses arisln8 on the valuatlon of Investment propertle5 not sold. IncomSni r•source5 All Incomlng resources are Included In the statement of financlal artbvlties when entitlement has passed to the chartty,. It Is probable that the economlc benefits a5soclated wlth the tran5artion will flow to the charity and the amount can be rellably measured. The followln8 speclflc pollcles are applled to partlcular categorles of Sncome.. income from donatlon5 or grants Is reco8nlsed when there is evldence of entldement to the gift, recelpt Is probable and Its amount can be measured reliablv. legacy Income Is recognlsed when recelpt Is probable and entfjtlement is estab115hed. Income from donated goods Is measured at the fair value of the goods unless thls15 Impractlcal to measure reliably, In whlch case the value Is derlved from the c05t to the donor or the estimated resale value. Donated facilities and service5 are recogni5ed in the accounts when recefved If the value can be reliably measured. No amounts are included for the contrlbutlon of general volunteers. Page 24
income from contracts for thè supply of servlces is recognised with the delivery of the contrarted service. Th15 15 cla551fied as unrestricted funds unless there 15 a contractual requirement for it to be Spent on a particular purpose and returned rf unspent, in whlch case tt may be regarded as restrlcted. Resource5 expended Expendoture Is recogn15ed on an accruals basls as a liability is incurred. Expenditure include5 any VAT which cannot be fully recovered, and Is classlfied under headings of the statement of flnancial actlvltie5 to whlch It relate5- expendlture on ralslng funds Includes the costs of all fundralsing activltles. events, noncharltable tradln8 aCtSvltle5, and the sale of donated goods. expendlture on charltable actlvltles Includes all costs Incurred by a charlty In undertaklng actlvltle5 that further Its charltable aims for the beneflt of Its beneflciaries, including those 5UPPOrt costs and costs relating to the governance of the charlty apportlgned to charltable artlvltles. other expendlture includes all expenditure thatls nelther related to ralslng funds for the charlty noi part of Its expendlture on charltable actlvltles. AII costs are allocated to expenditure categorie5 reflectin8 the use of the resource. Dlrect costs attrlbutable to a slngle actlvity are allocated directly to that actlvlty. Shared costs are apportloned between the actlvltles they contrlbute to on a reasonable, l¢Jstihable and conslstent basls. Intsnllble assets Intanglble assets are Initially re£ordÈd at cost and are subsequently stated at Cost less any accumulated amortlsatlon and Impalrment losses. AmortSsatlon Amortlsatlon Is calculated so a5 to wrbte off the c05t of an asset, less Its estlmated resldual value, over the useful economlc Ilfe of that asset as follow5: Development Costs. 20% stralght Ilne If there15 an Indlcatlon that there has been a slgnlficant change In amort15atlon rate, useful life or resldual ¥alue of an Intanble asseL the amort153tlon Is revlsed pr05pectlvely to reflett the new estomates. Tanglble amets All fixed assets are initially recorded at COSt. The Company, UK Islamic Mission, acts as è titleholder to the propertles on behalf of this charity, and that the company acknowledges without reseNation that the propertles are beneficlally owned by UK151amic Mission charity. Page 25
D•pr•datlon Depreclatlon Is calculated so as to wrfte off the cost or valuatlon of an asset, less Its residual value. over the useful economlc Ilfe of that asset as follows.. Freehold buSlding5- 2% straight line Long leasehold- 1% straight line Fixtures & Equipment. 15% reduclng balance MotorVehlcles- 25% straSght Ilne Invesiments Flxed asset Investments are Inltlally recorded at cost and subsequently ststed at cost less any accumulated Impalrment losses. Impalmient of fixed assets A revlew for Indlcators of Impalrment Is carrled out at each reportlng date, wlth the recoverable amount belng estlmated where such Indlcators exlst. Where the corryln8 value exceeds the recoverable amounL the asset Ss Impalred accordlngly. Prlor Impalrments are also reviewed for possible reversal at each reportln8 date. Forthe purposes of Impalrment te5tln& when it Is not posslble to estlmate the recoverable amount of an Indlvldual asset, an estlmate Is made of the recoverable amount of the cashgeneratln8 unlt to whlch the asset belongs. The cash-8eneratln8 unit is the smallest Identlflable group of assets that Includes the asset and generates cash Inflows that largely Independent of the cash Inflows from other assets or groups of a55ets. For Impalrnient testlng of goodwlll. the goodwlll acqulred In a buslness comblnatlon Is, from the acqulsitlon date, allocated to each of the cash-generatSng units that are expected to beneflt from the syneryles Df the comblnatlon, Irrospectlve of whether othei assets or Ilabllltles of the ¢harlty are asslgned to those unlts. 5tock% Stocks are measured at the lower of cost and estimated sellln8 prlce less costs to complete and sell. Cost includes all costs of purchase. costs of conversion and other Costs Incurred In bringlng the stock to Its present locatlon and condltlon. Page 26
Inve5trnent property Investment property is initially recorded at cost. which Includes purchase prSce and any directly attributable expenditure. Investment property is revalued by the trustees uslng an online valuatlon tool to It5 falr value at each reportin8 date and any changes in fair value are recognised In income or expenditure. If a reliable measure of fair value is no lon8er available without undue cost or effort for an item of investment property, It shall be transferred to tangible assets and treated as such untll It is expected that fair value will be reliably measurable on an on-golng basis. Page 27
The UK Islamic Mission-Financial Statements Intomè Unrestricted Funds Re5trlcted Funds Total Funds 2025 l. Donatlons and L•gad•s Internatlonal Programmes & Ald UK Programmes & Ald Sponsorship I Pr(fflle Based Programmes General Donatlons Ramadan & Qurbani Appeals 2,813.2C6 94,032 758,272 59,531 681,152 2,813,2C6 97,040 758.272 8,033,038 750,984 3,008 7,973,507 69,832 8,046,347 4,406,193 12,452,540 i oth•r Tradlni Artlvltl•s Event 355,272 355,272 3. Inw5tm•nt Incom• Income fiom Investment Propertles Venue Hlre Income Bank Interest 259,626 626,192 10,201 259,626 626,192 10,201 4. Other In¢om• Other Income 90Z,256 902,256 Total Incom• 10.199.894 4,406,193 14.606.087 Page 28
The UK1slamic Mission-Financial Statements Income Unrestrtcted Funds Restricted Funds Total Funds Incom• 2024 Donatlons and LeBacles Internatlonal Programmes & Ald UK Prograrnme5 & Aid Spon50r5hlp/ Profile Based Programmes General Donatlons Ramadan & aurbanl Appeals 6,966 3,882,970 295,8 827,776 12,907 489,879 3.889,936 295,800 827,776 11,404.553 489,879 11.391,646 11,398,612 5,509.332 16,907.944 Oth•rTradlng A¢tl¥ltl•s Event 7.527 7,527 IMl•Stm•nt Intom• Income from Investment Propertles Venue Hlre Income Bank Interest 225,385 633,675 3,641 225,385 633,675 3,641 Other Income Other Income 287,657 287,657 Total Income 11556A97 5,509,332 18,065,829 Page 29
The UK Islamic Mission-Financlal Statements Expèndlture Unrestricted Funds Restrlcted Fund5 Total Funds 5. Expendlture on Charltable Actlvltles 2025 Fundraising C05t Chaiitable Spend 638,352 6,853,78S 901,130 3,497,246 1,539,482 10,351,031 7otal Expendltures 7.492,137 4.398,376 11,890,513 2024 EMpendltur• on Charftsble Actlvltlqs Fundralslng Cost Charitable Spend 376,879 5,675,796 1,207,538 4.954,032 1,584,417 10,629,828 Totsl Expendlture5 6.051676 6,161,570 11214.245 Page 30
The UK Islamic Mi55ion-FinancSal Statements Gains on Investments. Depreciation & Staff Cost 2025 2024 & Net Galns on Investments GainslLosses on Investment Property 53,526 149,000 7.Net Income Net Incomels stated after char8lnyJlcreditin81.. Depredatlon of Flxed Assets Audit Fee Accountancy fee 899,218 39,600 5,OC%) 878,856 35,728 8.Staff Cost The total staff costs and employee benefits for the reportlng perlod are analysed a5 follows: Salarles, Tax, Soclal securlty Pension Other Employee Beneflts 3,331.590 51,260 5,180 2.973,671 16,348 3,429 3,388,030 993,448 The overooe heo*l count of employees durlng the yeor w05 84 f2024.. 891. The ovenige numberoA fvll-tlme equlvolent employee5 durlna the yeorls t7nolysed osfollow5.' Number Number Number of Staff - Teacher5 Number of Staff - Admin Number of Staff - Imams 40 29 20 24 20 l employee recebved employee beneflts of more than £60.CQO during the year12024: NIII. 9.Tru5tee Remuneratlon & EJLpenses Travel and Accommodation Expenses 7,700 9,530 No remuneration or other benefits from employment with the charlty or a related entjty were pabd by the charlty. Expenses were relmbursed or pald to 712024: 101 trustee5 durin8 the year. Page 31
The UK Islamic Mission-Financial Statements 10. Tanglble Flxed Assets Fr•ehoJd Prop•rty Long.T•rni L•asehold Flxture and Flttln95 Motor VehTd*s Total At l Aprll 2024 Additions Disposals At 31 Maich 2025 37,617.819 3.310,353 1458,8751 40,469,296 65.C(JD 3,361,727 209,357 41,049.345 3.519,710 1458,8751 44.110.180 65.IMI 3.5nm3 Oepredatlan: At l Aprll 2024 Depreclatlon ¢har8e for year Eliminated on disposal At 31 March 2025 8,563,624 791,168 1163.3351 .191N57 26,142 650 2.52S,313 106,230 120 1,170 11,115.2CQ 899,218 1163,3351 11,851,083 26.792 2,631.543 1.290 Net Book Value: At 31 March 2025 At 31 March 2024 31.277 29,054.194 38.208 38,858 3.510 4,680 32.259.097 29,934.145 836A13 11. In$trfi•nt Prop•rty 2025 2024 Value brought forwèrd Addltlons Falr value movement 4.353,474 31,362 53,526 3,500,C 704,474 149,C Value carrled forward 4,438,362 4,353,474 Page 32
The UK1slamic mi5sion-Financlal Statements D•l>tors & Credltor5 2025 2024 12. Debtors Trade Debtors Inter 8ranch Debtors Loans Given Accrued Income Gift Aid 3,531 2,491 6,071 134,C¥)O 472,818 89S,600 26,OC 678,371 1,069,645 Total Debtor5 1,777,547 1,510,979 DebtOT5 are stated at thelr net reallsable value after allowlng for bad and doubtful debts. 13. Cash at Bank and In Hand Cash Sn hand Includes all cash balance5 held by the branches as at the year end to be deposlted Into the bank just after the year end or to be used to cash payments, Whilst bank balance Includes all balances held In all the bank accounts by all the branche5 a5 at the year end. 14. Credltors Trade Credltors Credlt Card Soclal Secufltv Loans Ishort-terml Accruals 442,484 783,497 39,805 983,431 22,707 1,292,633 65,025 Totsl Credltors 1,510,320 2,163,862 All credltors are stated at thelr contractually a8reed value In the financlal statements. Page 34
The UK Islamic Mission-Financial Statements 15. Analysls of Net Assets 2023-24 Unrestrlcted Restricted Total Funds Tangible Fixed Assets Investments Current Assets Creditors Less Than l Year 29.934,146 4,353,474 13,971,791 12,163.8621 29,934,146 4.353,474 17,216,264 12,163,862) 3,244,473 Net Assets 46,095,549 3,244,473 49.340,022 2024-25 Unrestrlcted Restrlcted Total Funds Tangible Fixed Assets Investments Current Assets Credltors Less Than l Year 32.259.097 4,438,362 13,827,693 11,668,320) 32,259,097 4,438,362 16,763,983 11,352.3201 3,252,290 Net A55ets 48,856,832 3,252,Z90 52,109,122 16. Analysls of chang In net Debt 1st Apr 2024 Cash flow 31-Mar-25 Cash and cash ¢quivalents 15,70S,286 1560,8511 15,144,435 17. Related Partle5 No transactlons wlth related partle5 were undertaken such as are requlred to be dlsclosed under Flnanclal Reporting Standard 102. page 35
The UK Islamic Mission-Financial Statements Analysis of Charitable Funds Funds Brou8ht Fonyard fjalns & Loss•s Fund5 Carrled Fonvard Income EMpendSture Transters 18. Fuhds 2024.25 General Funds IThls Yearl 46,09S,549 10,199,894 17.492.1371 53,526 48,8S6,832 All Re5trlrted Funds (Thls Yearl 3,244,473 4,406,193 14,398,376) 3,252,290 T•1 Funds 49.340.022 14,606,087 I1190,513) 53,526 52,109,122 Funds 2023-24 General Funds IPrevlous Year) 35.243.614 12,5S6,497 16,052,675) 4,199.113 149,OCQ 46.095,549 All Restrlrted Funds (Prevlous Yearl 8.095,824 5,509,332 16,161,570) 14,199,113> 3,244.473 Total Funds 43.339A38 18.065,829 IIL214,2451 149.0fy) 49,340,022 Page 36