Company registration number: 00961846 Charity registration number: 259545 ## **The Birmingham Mosque Trust Limited** (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025 The Birmingham Mosque Trust Limited Contents Reference and Administrative Detatls I to2 Tn￿te¢S and Dire¢tots' Report 3to7 Statement of Twstees, Responsibilities Independent Audttors, Report 910 11 Statement of Finan¢ial A¢tLViti¢s 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Sratements 15to25 The Birmingham Mosque Trust Limited Refer¢nce and Administrative Detai15 Chairman Mr Muhammad Afzal Trustees Mr MuhamTnad Afzal Mr Mahmo(xl Ahmed Mr Abdul Razzaq (Death 30 Sept¢rnber 20241 Mr Abdlll Rakeeb Yahia Mr Niaz Ahnthd {resigned 5 October 20241 Mr Mohammed Najib Mr Javed Iqbal Aziz {resign¢d 5 Oetober 20241 Mr Tahir Mahrnood Alam Dr Muhammad HaDif Mr Mohamrnad Hasharn (resigned 5 October 2024) MT Tariq Hussain Mr Muharnn￿d Mohiuddin Qatnar Mi Maqbool Ahmed Mr Mohammed Najib Budhal (Resigned 10 January 2025) Mr Muhammed Sarwdr (Death 20 January 2025) Mohammed AkTam Dr Mahrnoud Akhtar Nassar Mahmood Ahmad Makhdootn Chishti Allah Ditia Mohammad Asghar Zafar Alam Chaudhry (appointed 5 October 2024) muham￿ Sarfraz Madni (appointed 5 October 2024) Ali Yousif Mohatned (appoin¢ed 5 October 2024) Abdul Rehman Malllnood IDe4th 3 May 2025) Registered Offiee 180 Belgrave Middleway Htghg2te BiTmingham West Midlands B120XS Company Regi5tratlOD Number 00961846 Charity Reg15trY4tiO￿ Number 259545 Page I The Birmingham Mosque Trust Limited Reference and Adminlstrative Details Bankers Al Rayan Bank 24a Calthorpe Road Edgbaston Birmingham West Msdland5 B15 IRP Auditor Shareef Chartered Accountants 4 HL8hlands Court Cranmort Avenue, Solihull B90 4LE Page 2 The Birmingham Mosque Tru$t Limited Trustees and Directors, Report The irllstees, who are directors for the purpose5 of company law, present the annual report together with the financial ststemen¢s and auditors. report of the charitable Company for the year ended 31 March 2025. The Blrmlngham Mosque Trust Litnitsd The Bimiingham Mosque Twst Limited (BMTLI, rnanages the Birniingham Ccntral Mosque. which is lo¢ated in the heart of England'5 second biggest city Birniin8ham. Birtllingham Central Mosque is the second purpose built M05que in the UK. In early 1970 it opened ils door5 for the Bim]ingham conmlunity as a place of WOTship. Birniingham Central Mosque is nationally known for reference and adv0¢2cy of Muslims and 151amic issues. Sin¢¢ the mosque was built, it has become 3 focal point for the Birmingham Muslim community. Over the y.ears, Muslims and Non-muslims have used the mosque's premises for cvent5 such as meetittgs, lecmres. Studies. community and educational p￿￿OSes. Objectives and aetiyities Objects uiidoim3 to advan¢e the religion of Islam for the beneflt of the public by, but not limited to. the holding of prayer meetings, lecNres. publi¢ celebration of religious festival& weddings, exhibitions and fi￿er&I services the provision and tniintenance of places (pf public reli8ious worship by persons professing the religion of151aTll • the provision and maintenance of religious, ¢du¢atiottal, social and cultural ¢entres and other plac¢5 of study PToducing andlor distributlDg literdture on Islamic belief and practice to help enlighten others about the religion of Islam; the advancement of religious education in accordance with th¢ teachings of Islam . the promotion of religious hamony for the bencfit of the publi¢ the relief of poverty and those in need in aceordance with the teachings of Islam in Such ways as may be thought fit Public benefil The tn￿tee$ confirm that they have wrnplied with the requiTem¢nts of section 17 of the Charities Act 201 I to avt due regatd to the public benefit guidanTr published by the Chariry Commission for England and Wales. Page 3 ## **The Birmingham Mosque Trust Limited** ## **Trustees and Directors' Report** Delivery of Services to the Community There are numerous services provided by the Trust to the community on a continuous basis in fulfilling its charitable aim and goals: l. Family Support Serice & Counselling Service This department deals with family related issues and marital problems. It endeavors to advise, assist in resolving problematic issues through mediation and counselling. ## 2. Shariah Council The Shariah Council provides advice and assistance for Muslims seeking a religious and theological perspective on social, domestic and general issues. It also deals with matters related to Islamic Nikah. ## 3. New Muslim Support Services BMTL facilitates the conversion of new Muslims into the Islamic Faith and provides educational services and a social support network. Regular classes and events are held for such purposes. ## 4. Interfith Forums BMTL participates in and interacts actively with other faiths leaders and the wider community to promote mutual positive understanding of different faith communities. We work to promote social harmony, justice and creating a peaceful a society for all. ## 5. Ramadan Special Services The Birmingham Central Mosque has continued to engage actively in the community and beyond. In addition to regular special prayer services and night prayers, BMTL hosts Iftaar (serving food) during holy month of Ramadan for more than 400 people on a daily basis. ## 6. Marriage Bureau BMTL provides an introduction service for Muslim men and women for marriage purposes. The Bureau operates via dedicated website for match making purposes and organises regular public events in the mosque for clients to facilitate a face-to-face introduction. ## 7. Islamic Nikah and Civil Marriage Service The mosque provides Nikah (Islamic Marriage) registration and Civil Marriage registration services which takes place at the same time. The mosque is linked with the Registrar of Marriages Office for conducting legally recognised civil Muslim marriages and issues certificates on behalf of the Registrar and Nikah Certification. ## 8. Funeral Services The Trust facilitates Funeral Services - specialising in making arrangements for Islamic funeral arrangements for the community. This is very busy service that involved regular gatherings for commiserative purposes in the mosque and for the offering of funeral prayers. ## 9. Open Mosque Project - Mosque Visits The Trust operates a free guided tours of the Mosque for people of different faiths or none on a regular basis to promote an accurate and positive understanding of Islamic beliefs and values and mosque activities. This is a very popular service from which many school children and other educational institutions benefit to facilitate a better and richer underdatnding of Islam and Muslims in the UK. ## 10. Islamic Education Serice The Trust runs an Evening and a Weekend Islamic supplementary school to educate Muslim children between the ages of 5 to 15 years in their Islamic beliefs, values and culture. The main subjects taught school Al-Qur'an, Arabic language, Islamic Studies, and Hifz (Memorisation) of the Qur'an. 11. Ask the Imam Service - Islamic Advice Service Page4 ## **The Birmingham Mosque Trust Limited** ## **Trustees and Directors' Report** The Trust operates an Islamic advice line via a phone and or a call back service. This runs 6 days of _the week and for 2 hours per day. The advice provided by an experienced and qualified Imam or Scholar. ## 12. Fundraising fr disasters and emergencies The Trust partners with major UK registered charities to alleviate the suffering of people affected by natural disasters all around the world. Funds are raised for such purposes on a regular basis to aid the poor and needy. ## 13. Food bank and outreach services The Trust provide a foodbank service located outside on its premises to support the poor and needy in the community. The f dbank opens twice a week to assist those registered for support. There has been a significant rise of users during the last year and the Trust continues to support the vulnerable and the neediest in the heart of Birmingham City Centre. In addition to the regular services, during Ramadan, as part of the outreach project, iftaar (f d) packages were provided throughout the month of Ramadan. The Food bank service caters for all communites and faiths. ## **Facilities** - Main prayer hall - Classrooms - Library - Mortuary - Community hall - Ladies' prayer gallery - Visitors' gallery ## **Capital Project update:** The BMTL has embarked on a large and extensive construction project which involved the complete demolition of the front section of the existing mosque and erection of a independent annexe building (with its own facilities) adjacent the existing mosque. The new development will provide facilities for training, education, community interaction and ablution facilities for ladies and gentlemen. Planning permission and building regulations approvals were granted in 2019 and 2020 respectively. The project required 5 phases, of which 4 have now been completed, as follows: Phase 1 - Enabling Work- COMPLETED ## Phase 2 - Demolition - COMPLETED Phase 3 - Piling, Foundation, Drainage, Floors, Stairs & Skeleton Frame - COMPLETED Phase 3A - Piling - COMPLETED Phase 3B - Foundation & Drainage - COMPLETED Phase 3C - Attenuation Drainage, Floors, Stairs & Frame - COMPLETED Phase 4 - External, Internal, Roof & External Doors/Windows - COMPLETED Phase 5 - Mechanical, Electrical, Finishes and Internal Work & Furnishing STARTED SEPTEMBER 2023 The work is still ongoing to complete phase 5, overseen by a qualified quantity surveyor. Payments are made once the QS approves the spending. This phase is provisionally expected to finish in December 2025 Page 5 The Birmfingham Mosque Trust Limited Trustees and Directors, Report Gn7nt niakingpolicves The Mosque Tnakes giants to chariti¢s to deliver relief Proj￿ts. The Tn]stees directly or appoint a ¢ommittee to as5¢S5 the 5Uitability of the chatiry partner. The criteria appli￿ is to assess the ability to dcliver, give feedback report5 and management of repulatiollal risk5. Use of voliinleers The charity ha5 al0[￿d 30 volunwrs. The details are kq)t in the office. The volunteers are called Upon during large events. The Mosque L5 in the process of developing a formal volunieers policy and systems to manage and train volunteers. Inaneial review During the year the Mosque nised £1.67rn 12024.. £1.27m) and spent £0.79m (2024.. £0.65ml. The net movement in fund5 wa5 £0.87m (2024.. £0.62ml. The Mosques carry forward reserves aTe £7.82m 12024: £6.94m). Thi5 included gen¢ral re5erwes of £3.56rn (2024.. £3.27ml. Polley reserves After r¢vkewinB the immediate and medium term rcqllircments of The Bimiingham Mosque Trust Limited {BMTL}. the present level of funding is adequate to support thc continuation of the C￿￿ellt activitie5. Plans for future period5 Acliviliespl&nnÈd to &cliievÉ aims Thc Anncx is planncd to open end of De¢ 2025. The new Annex will provide additional alld good quality space for the evening classes and various ongoing and new pro8ramme5 and activities. Going concern The trustees consider the Mosque to be a going concern. The position of the year end general resejves and the ongoing ￿ndraiSing aciiviiies is suffjcient to meet the short tetm and medium needs of the Mtssque. Structurei governance and Enanagement lfvdurtioii ond imintng oftruslees New Tru5tee5 undeigo a btieflng on their legal commitment5 under charity law, the content of the Memorandum and Article5 of A5sociatiotL. the Management Commiltce and decision making processes, the businc55 plan and recent financial performance of th¢ chaTIty New Trustee5 a150 Tneet key employees and othcr Trustees. Trt￿tttS are encouraged to attend appropriate external training ¢vents where these will facilitst¢ the undertaking of their rol¢. Page 6 ## **The Birmingham Mosque Trust Limited** ## **Trustees and Directors' Report** ## _**Orga11isatio11al structure**_ The Trust was incorporated as a limited company on 11 September 1969. It is governed by a Memorandum and Articles of Association and is registered at the Companies House under number 00961846. They are responsible for the day to day running of the BMTL. The Trustees (i.e. Management Council) are elected by the members of the trust at the Annual General Meeting. freely and receive no remuneration or other benefits for carrying out their role. The overall management and control of the charity is the responsibility of the Trustees who give their time The Trustees meet on a monthly basis to make operational decisions relating to the administration and management of the mosque and community centre. ## **Majors risks and mangement of these risks** The Trustees have assessed the principal risks facing the Charity and have put in place measures to mitigate those risks. The key risks identified are set out below: ## **Risk of reduced donations** A decline in donations could delay or halt the planned refurbishment and impact ongoing activities. This risk is managed through active fundraising strategies, including regular donation reminders, online fundraising campaigns via social media and the website, and the organisation of fundraising events. Trustees and volunteers also engage directly with donors and local businesses to encourage continued financial support. ## **Risk of building closure** > **Risk of building closure** Closure of the Mosque premises would adversely affect the delivery of religious, educational, and community activities. This risk is mitigated through robust fire safety systems and procedures, regular health and safety inspections, and comprehensive security measures, including monitored alarm systems, CCTV, and on-site oversight. ## **Reputational risk** Adverse publicity could negatively affect the Mosque's ability to raise funds and deliver services. The Trustees **Reputational risk** manage this risk by ensuring that the Mosque does not provide a platform for controversial speakers and by taking prompt action on issues that may attract negative attention. Where necessary, professional public relations advice is sought to guide the Charity's response and protect its reputation. The Trustees believe that appropriate systems and controls are in place to manage these risks effectively. ## **Disclosure of information to auditor** Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. The annual r port was approved by the trustees of the charity on 12 December 2025 and signed on its behalf by: · Mr M **.....** &.[10 ] ;�J **.** ed Najib **..........** Trustee Page 7 The Birmingham Mosque Trust Limited Statement of Trustee5' Responsibilities The trustee5 (who are also the directors of The BirTningham Mosque Tnjst Limited for the putposes of company lawl are responsible for preparing the tru5tees' report and the financial staiements in accordance with the United Kingdom Accollnting Standards (United Kingdom Generally Accepted Ac¢ounting Practice) and applicable law and regulations. Coinpany law require5 the trustee5 to prepare financial stalemertts for each financial year. Under company law the trustees must not approve the financial s￿te￿entS unless they are saiisfied th2t they givc a true and faiT view of the State of affaiTS of th¢ ¢haritablc company and of its incoming resources and application of resource5. including its income and expendimre. for that period. In PTeparing Ihese finan¢Jal statements, the tnjstees are required to.. seleci suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP,. make judgemenis and eslimaies thai are reasonable and prudent: stste whether applicable UK Accounting Sthndard5 have becn followed, Subject to any material departure5 disclosed and explained in the financial statements.. and prepare the financial Statements on ¢h¢ going ¢on¢ern basis un1¢55 It is inappTopriate 10 presume that the Charitable company will continue in business. The tn]stees are r¢sponsible for keeping adewate accountiTLg records thai are suffi¢i¢nt to show and explain the Chanlable company's transactions and disclose with reasonable accuracy at any ts.me the financial position of the Charitable compatty and enable thern io ensure thai the fJn2ncial statements Comply with the Companies Act 2006. They are a150 Tesponsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud atMI other irregulaTities. Page 8 The Birmingham Mosque Trust Limited Independent Auditor's Report to the Members of The Birmingham Mosque Trust Limited Opinion We have auditcd the fjnancial statements of The Bimiingham Mosquc Tn]st Limited (the 'chaThty'l foT the year ended 31 March 2025, which comprise the Staternent of Financial A¢tivities, Balance Shect, Statement tsf Cash Flows, and Not¢s io ihe FJrtan¢ial Statements, including a summary of signifjcant accounting ￿lICieS. The financial reporting fraTncwoTk that has been applied in their preparation is United Kingdom Accounting Standard5. comprising Charities SORP FRS 102 'The Financial Reportlllg Standard applicable in the UK and liepublic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Prd¢tic¢). In our opinion th¢ fjnancial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2025 Jnd of its itt¢oming re50urc¢s and application of resources, including its income at)d expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally A¢¢¢pted Accountin8 PraeÉice' have been prq>ared in accordance with the requirements of the Companies Act 2006. Bg5i5 for opinion We condUC￿d our audit in acrordance with Inlemalional Standard5 on Auditing (UK) ITSA$ (UK)) and applicable law. Our responsibilLtie5 under those Standards are ftjrther dcscribed in the AuditOT'S responsibilities for the audit of the financial statements section of our report. We are indcpendcnt of the chariry in a￿OrdanCe with the ethical rcquiremcnt5 that are relevant to our audit of th¢ financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfIll¢d our other ethical responsibilitie5 in accordance with these requirements. We believe that the audit evidence we have obtain¢d is $utTJcient and appropriate to provide basis for our opinion. Coo¢luslons relatlng to golng concer We have nothing to rerK>rt in respect of the following matters in relation to which the ISAS (UK) require us to report to you where.. the ffiistees use of the going con¢¢m basis of accounting in the preparation of Ihe finan¢ial stateM￿ts is not appropri2te.' or the tnLStees have not disclosed in thc flnancial statements any identifjed material uncertaintie5 that may cast signJfJ¢ant doubt about the chartty's ability to continue to adopt the going concern basis of accounting for a period of ai least twelv¢ moTJths from th¢ d&te when the financial statements are authorised for issue. Other Information The tn]stecs are responsible for the other infortnation. The other infotmation compri5¢5 the information included in the annual report, other than thc financial statemeTLts aTLd our auditor's report thereon. Our opinion on the financial statements does not ¢over th¢ other information and. except to the ex¢eni oih¢rwise explicitly stated in our repot( we do not express any fomi of assurdnce conclusion thereon. In connection with our audit of the flnancial Statements. our responsibiliry is to read thc other information and. in doing so, Consider whether th¢ other inforniation is Tnaterially inconsistent with the financial Statements or our knowledge obrained in the audit or otherwise appears to be nvdterially misstaied. If we identify such material inconsistencies or apparent materidl misstatements, we are required to detertnine whether there is a material niisstatement in the financial statem¢nlS or a material misstatement of the other infoTmatlOD. If, based on th¢ work we have perfonned, wc conclude that there is a material misstatement of this other inforN￿tioll. we are requircd to report that fact. We have nothing to report in this regard. Pagt 9 The Birmingham Mosque Trust Limited Independent Auditor's Report to the Members of The Birmingham Mosque Trust Limited Opinion on other matters prescribed by the Companles Act 2006 In our opinion. based on the work undettaken in th¢ ¢ourse of the audit. the information given in the Trnslees and Directors, Report for the fillancial year for which the ftnancial statements ale prepared is Consistent with the flnancial statemen15,' and the Tn)siees and Director5, Report has been pr¢pared in accordance with applicable legal requiretnent5. Matters on which we are required to report by exeepiion In ihe light of our knowledge and understanding of the company and its enviromnent obtained in ihe course of the audil. we have not identified material misstaiements in the Trustees and Directors, Report. Wc have nothing to report in respect of the following matters wheTe the Companjes Act 2006 requires us to report to you if, in our opinion.. adequa￿ accounting records have not been k¢p¢ or reh]ms adequate for our audit have not been received from branches not visited by u5,. OT the financial statements are not in agreement with the accounting records and Tewrns,. or c¢rt2in dis¢losuies of ttuslees remuneration spccificd by law are not made,. or we have not received all the infotThation and explanation5 Wt tequire for our audit. Re$pon$ibilitie$ of trustees As explained ￿Ore fiilly in the Statement of Tnjslees. Responsibilities {set out on page 8). the trustees are re5pon5ible for the preparation of the financial state￿¢ll1$ and for being satisfied that they give a trne and fair view, and for such internal control a5 the tTUStees d¢terThine is necessary to enablc the preparation of financsal statement5 that are frec from material rniss¢atement. whether due to ftavd or error. In preparing the financial stat¢ments. the trustees are responsible for assessing the ¢haTity'S abjlity io Cortlinue as a gotng con¢em, disclosing, as applicable, matters related to goin8 conccrn and using the going ctsn¢eTll basis of ccounting unless the tnstees either intend to liquidate the charity or to cease operations, or have no realisii¢ altematsve but to do so. Auditor's responsibilitie5 for the audit of the firtantial $t2tements Our objectives aTe to obtain r¢as0[￿b]e assurance about whether the financial statements as a whole are free from Tnaterial tnisstat¢Tnent, whether due lo fraud or em)r, and to issue an audÈtor's report that includes our opinion. Reasonable as5urancc is a high level of assurance, but is not a guarantce that an audit conducted in accordance with ISAS (UK) will always dei¢ci a maierial misstatement when it exists. Mi5Statements Can arise from fraud OT error and aTe considered Ma￿rial if, individually or in the aggreBate, they could reasonably be expected to influence the ¢conomic decisions of users taken 00 the basi$ of these fLnancial statcmcnts. As part of an audit in accoidance with ISAS (UKI, we exercise professional judgement and maintain professional scepticism throughoui rhe audit. We also.. Identify and assess the risks of material Tllis5tatemeTLt of the financial statements, whether dlle to fraud or error, design and perforni audit procedures resTK>nsive to those risks. and obtain audii evidence that is sufficient and appropriaie to provide a basis for our opinion. The risk of noi deiecling a materia] misstatement resulting from fraud 15 higher than for one resulting from etror. as fTaud may involve collusjon. forgery. intentional omL5sions. misiepiesentations. or the override of internal control. Obtain an understanding of internal control rclevant to the audit in order ro design audit procedures that are appropriate in the ¢ircumst8n¢es, bllt not for the purpose of expressing an opinion on the effeciiveness of ihe ¢harJty's iniemal control. Page 10 ## **The Birmingham Mosque Trust Limited** ## **Independent Auditor's Report to the Members of The Birmingham Mosque Trust Limited** - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. - Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the charity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the charity audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. ## **Use of our report** This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. Naeem Shareef (Senior Statutory Auditor) For and on behalf of Shareef Chartered Accountants, Statutory Auditor 4 Highlands Court Cranmore Avenue, Solihull B904LE Date: 12 December 2025 Page 11 The Birmingham Mosque Trust Limited Statement of Financial Activitie$ for the Year Ended 31 March 2025 {In¢luding Ineome and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Re5trieted fund5 Total 2025 Note Jncome and Endowments from.. Donations and legacies Other income 717,452 237.067 715.330 1,432,782 237,067 Total income 954,519 715.330 1.669,849 Expenditure on: ChaTjtabl¢ activitie5 1659,900) (135,276 795.176 Toial expenditure 1659.900) (135,2761 1795,1761 Net income 294,619 580,054 874.673 Nei movement in 294,619 580,054 874,673 Reeoneiliation of funds Total funds brought forward 3,268,715 3.674.402 6,943.117 Total filnds carried forward 17 3.563,334 4,254.456 7,817,790 Unrestrietsd fund5 Restricted funds Total 2024 Note Intome and Endowments from: Donations and legacies Other incorne 601.050 208,505 464,434 1,065,484 208.505 Total income 809.555 464,434 1,273,989 Expenditure on- Charitable aciiviiies 611,370 (41,3571 1652,7271 Total expenditure (611.370) {41,357) (652.7271 Net income 198.185 423.077 621,262 Net movcjncni in funds 198,185 423.077 621,262 Reconciligtion ol fund5 Total fvnds bTought fonvard 3,070.530 3,251.325 6,321.855 Total fimds ¢arri¢d forward 17 3.268.715 3,674,402 6,943,117 Page 12 ## **The Birmingham Mosque Trust Limited** ## **(Registration number: 00961846) Balance Sheet as at 31 March 2025** |**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**Note**
13
14
15
**Creditors: Amounts falling due within one year**
**Net current assets**
16
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted fnds
**Unrestricted income funds**
Unrestricted fnds
**Total funds**
17|**2025**
**2024**
£
£
7,087,410
5,381,362
296,278
107,618
690,780
1,570,283
987,058
1,677,901
(256,678)
(116,146)
730,380
1,561,755
7,817,790
6,943,117
4,254,456
3,674,402
3,563,334
3,268,715
7,817,790
6,943,117| |---|---| For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 4 77 of the Companies Act 2006 relating to small companies. Directors' responsibilities: - The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The fina cial statements on pages 12 to 25 were approved by the trustees, and authorised for issue on 12 December 2025 and signed on their behalf by: **----- Start of picture text -----**
.... ... . .......... .
Mr �oha ajib
Trustee
**----- End of picture text -----**
Page 13 The Birmingham Mosque Trust Limited Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash flows frorn operating activities N¢t Cash incom¢ 874.673 621,262 Adjustment5 to cash floiv5 from noM-¢#$h items D¢preciation 167,271 131,230 1.041.944 752,492 Working Capital adju5tmentS Increase in debtors Increase in creditors 14 16 (188,660) 140,532 (107.6181 20,171 Net cash flows from operating activiiies 993,816 665.045 Cash flow5 from investing activities Pur¢has¢ of tangible fixed assets 13 (1.873.319) {652.445) Net Idecrea5eyincrease in c&sh and cash equivalents 1879,503) 1,570,283 12,600 Cash and cash equival¢n¢s at l April 1,557.683 Cash and cash equivalent5 at 31 March 690.780 1,570,283 All of the cash flows are derived from continuing OP¢Tations during the above two period5. Page 14 The Birmingham Mosque Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2025 I ChArity stgtU5 The charity is limited by gu2rntttee, incorporated in England and Wales, a[￿ consequently does not have share capital. Each of the Iwstees is liable io contribute an amouni not exceeding £10 towards the assets of the Charity in the ev¢nt of liquidation. The address of ils registered office is.. 180 Belgrave Middleway Highgate Birmingham West Midlands B120XS 2 Accounting polieies Summary of 5ignific#nt aceounting polities And key accountin¥ estimates The prittcipal accounting policie5 applied in the PTeparation of these financial 5t3¢ements ar¢ Set out below. These policies have been ¢oosist¢ntly applied to all the yeaT5 presented, unless otherwise stated. Statement ol compllAn¢e The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable ￿ Lharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK atsd Republic of Ireland IFRS 102) (effective l January 20151- Ichariiies SORP {FRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Irelalld (FRS 1021. They also Comply with the Companies Aci 2006 and Charities Act 2011. Basis of preparatio The Bim]ingham Mosqiie Trust Lirnited meet5 the definition of a public benefit eniity under FRS 102. As5et5 and liabilities aTe initially recognised at historical cost or transaction valtse urtless otherwise stated in the relevant accounting policy notes. Going concern The trnstees consider that there are no material un¢ertainlies about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affeci the carrying value of assets held by Ihe charity. Incotne and endowments All income is recognised once the charity has entitlrment to the income. it L5 probable that the incom¢ will b¢ r¢ceiv¢d artd the amount of the income rcceivable can be measured reliably. Donations *hdleg&cles Donation5 are recognised when the charity has beet) notified in writing of boih the amount and settlement date. In lh¢ event that a donation is subject to conditions ihai r￿uIre a level of perfomiallce by the charity before the charity is entitled to the fimds, Ihe income is dcfcrred and noi recognis¢d until either those conditions are fi)Ily met, or the fulfilment of those conditions is wholly within the conirol of the charity and it is probable that the5¢ conditions will be fulfilled in th¢ Teporting period. Page 15 The Birmingham Mosque Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2025 Expenditure All expendi￿re is recognised once there is a legal or constrnctive obligation io that ¢xpenditure. it 15 probable settlement is required and the amount Can b¢ measured reliably. All costs are allocated to the appli¢able expenditUTe heading that aggregate similar eos15 to that category. Where costs cannot be diTe¢ily atlribuied its particular headings they have been allocated on a basis consistent with the u5¢ of resources. with central staff costs allocatcd on Ihc basis of time spcnt. and depreciation charges allocated on the portion of the asset's Use. Other 5UPPOrt costs are allocated based on the spread of staff costs. Clioritable activiliés Charitable eX￿ndItUre comprise5 those cost5 incurred by thc charity in the delivery of its activities and services for its bcncficiaries. Ti in¢lud¢s both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Graiitprovisions Piovisions for grants are made when the intention to make a grant ha5 been co]ntnuni¢ated to Ihe recipient but there is uncertainty about either the timing of the grant or the amount of grdnt payable. Governance cost5 These include the costs attributable to the Charity's compliance with consiiwtional and stanitory requir¢m¢nts, including audit. strategic mana8ement and tru5te¢s's rneeting5 and rel￿bUrSed expenses. Taxation The charity is ¢onsidered ￿ pass th¢ tests set oui in Paragraph I Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a ¢haii¢able company for UK corporation tax purposes. Accordingly, the charity is potentjally ¢xempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the CorpoTation Tax A¢i 2010 or Seclion 256 of the Taxation of Chargeable Gains Aci 1992. to the extent that 5Uth income or gains are applied exclusively to ¢haTitable purposes. Tangible fiKed a5setS lndJvid￿aI fixed assets costing £0.00 or moTe are initially recorded at cost, l¢ss any subsequent accumulated depreciaiion and 5ub5equent accumulated impaiTtn¢nt 105ses. Depreciation amd 4Thortisation Depreciation is provided on tangible fixed 2S5ets so as to WTite off the c05t or valuation, less any estimated residual value, over their expe¢ted use￿[ eeottomic life as follows.. Asse¢ class IAnd and building Fixtt]res and fitlin8S Deprec14Uon method and rate 50 years straigh¢ line 20Yo reducing balance Tr#de debtor5 Trade debtors are amounts due from customers for merchandlse sold or services performed in thc ordinary ¢ourse of bustness. Trade debtors ttre recogni5ed initially at the transaction price. They are subsequently tneasured ai amorfised eost ing the effective interest method, less provision for impairnient. A provision for the Impai￿lenT of trade debtors is established when there is objective evidence that the charity will not be able to collect all amoutlts due according to the original t¢rnis of the receivables. Page 16 The Birmingham Mosque Trust Limited Notes to the Financial Statements for the Yeydr Ended 31 March 2025 Cash aThd cash equivalents Cash and ¢ash equivalents comprise cash on hand and call deposits, and other short_term hÉghly liquid investments Ihat are readily ¢onvertible to a knovm amount of cash and are subject tts an inSiEnificant risk of chan8e in value. Borrowing5 Interest-bearing boTtowings are initially recorded at fair value, net of transaction cosi& Inlerest-bearing borrowings are subsequently carried at amortssed cost, with the difference between the proc¢ed5. net of transaction costs, and the amount due on redemption being recogni5ed as a ¢harge to thc Statement of FiTLancial Activities over the period of the relevant boTruwing. Interest expense is recognised on the basis of the effective inteT¢St method and is included in interest payable and similar charges. Borrowings are classified as ¢urrent liabilities unlc5S the charity has an unconditional ri8ht to defer settl¢m¢nt of the liability for at l¢a5t twelve Tnonths after the rcporting date. Forelgn exchange Tran5actlOTlS in foreigm currencies are recorded at the rate of exchange at the date of the tran5a¢tion. Monetsry &ssets and liabilitie5 denominated in foreign currencie5 at the balance sh¢et dalc are reported at rhe raies of exchan8¢ prevailin8 at that dat& The results of ovcr5ca5 op¢rations ar¢ translated at the average rates of exchange during the period and their balance sheets at the rates ruling ai the balan¢¢ sheet date. Exchange diffe￿nceS arising on translation of ¢h¢ opening net assets and results of overseas operaiions are reported in other ¢omprehensiv¢ income and accumulated in equity latlributed to lloll-controlling Interests as appropriate). Other exchange diff¢ren¢es are recognised in the Staiement of Financial Activities in the period in which they arisc except for.. l) exchange difference5 on transa¢¢ions entered into to hed8e certain fottign currency risks15ee above).. 2) exchange difference5 arising on gains or losses on non-morteiary items which are recogtlised in other comprehensive incorne- and 3) in the ¢ase of the consolidated financial statements. ex¢hange differences on monetary items receivable from or payable to a foreign operation for which scttlement 15 neither planned nor likely to OCCUT lther¢fore fomiing part of the net investment in the foreign operation), which Are re¢ognised in other comprehensiv¢ income and reported under quity. Fund structure Unrestricted income fund5 are general fijnds that are available for use at the tr]5tees's discretion in ftwtherance of the objective5 of the charity. Restricted income fi￿d$ are those doEJated for use in a particular area or for 5perific purposes, the use of which is regiricted to that area or purpose. Page 17 The Birmingham Mosque Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2025 Penslons and other post retirement obllgatlons The charity operates a defin¢d contribution pension schcme which is a pension plan under which fixed contribuiions are paid into a pension fund and th¢ charity has no legal or cOnstn￿tiVC obligation io pay knher contribuiions even if the fijttd does nor hold sufficient assets to pay all employee5 the benefits ielatin& to employee service in the Cu￿ent and piior periods. Contribution5 to defined contribution plans are recogni5ed in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for servic< the excess is r¢¢ognised as a prepayment. Page 18 The Birmlngham Mosque Trust Llmlted Notes to the Finan¢igl Statements for the Year Ended 31 March 2025 3 Income from donation5 and legaeies 2025 2024 Building Extension Project Gift Aid Public Donations Zakat & Relief Projects Education 595,117 148.332 493,567 120,213 75.553 379.973 107,618 411,287 84,461 82,145 1,065,484 1.432,782 4 Other income 2025 2024 Rental Income Family Counselling service Grant Income Marriage services 90.526 53,689 32,964 59,888 73,585 66.820 8.600 59,500 208,505 237,067 Page 19 The Birmingham Mosque Trust Limited Notes to the Financial Statements for the Year Ended 31 Mareh 2025 5 Expenditure on charitable Activities Activity undertaken directly Grant fundlng of #etivity Aetivity support ¢osls Total 2025 Total 2024 Employmenr Cost D¢pTe¢iaiion Facilities cost Govemance Offlce expen5C5 M05que services Marketing Utilities Zakat and Relief Projects RepaJTS and Renewals 249,411 167,271 14,596 249.411 167,271 14.596 9,554 15,916 115,662 8,925 56,409 252,254 131,230 9,038 22,401 12.928 81,195 10.258 46,680 9,554 15.916 115.662 8,925 56,409 139.081 139.081 70,971 18,351 18.351 15.772 646.541 139.081 9.554 795.176 652,727 During the year, the charity collected £120,213 12024.. £84.461) for zak￿ and Relief proje¢ls and spent £139,081 (2024.. £70,971) on Telaied projects. 6 AThalysis of governance and support eost$ Governante ¢o$ts Umrestriettd funds Total 202S Total 2024 Ceneral Audit fees Audit of the financial statem¢nts Le821 and prof¢ssional f¢es 6,800 2.754 6,800 2.754 7,800 14.601 9.554 9.554 22,401 Page 20 The Birmingham Mosque Trust Llmlted Notes to the Financial Statements for the Year Ended 31 March 2025 7 Graot-making Below are deiails of material grants rnade to institutions 2025 2024 Name of institution Islamic Relief UK Umrnah Care Foundation UK Care For Children Mercy IntematJi)nal Read Foundation Al Hijrah Education Foundatio Edhi International Foundation UK Al-shifa Trust Inuan Khan Cancer Appeal Social Unity Foundation Sahara for Life Trust STL 134,276 15.000 3,932 5,000 5,000 2,0(K> 2,000 3.000 2,000 2,000 1,000 425 1,000 135,276 41,357 8 Net jDCOtningloutgoing re50urees Net I￿oMing resources for the year include.. 202S 2024 Audit fees D¢pwiation of fjxed assets 6.800 167.271 7.800 131.230 9 Trustees remuneratlon and expenses Duting the year the charity made th¢ following transaction5 Wlth ttU5tees'. No tnLStees, nor any persons connected with them. bave teceived any rcmuneration from ihe charity during the Page21 The Birmingham M05que Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2025 10 Staff c05tS The aggregate payroll costs We￿ as follows.. 2025 2024 Staff c05t5 during the year were: Wage5 and salaries Swjal security costs Pension ¢osts 189,914 2,148 2,765 194.827 188,588 2,220 2.125 192,933 The monthly average number of persons {includin8 senior management ieam) employed by the charity during Ihe year ¢xpr¢ss¢d as fijll time equivalents was &$ follows: 2025 No 2024 Staff 22 19 No employee received emoluTEJents of tnor¢ than £60,000 durtng the year. 11 Auditors, remunerntLO 2025 2024 Audit of the flnancial statements 6,800 7.81K) Page 22 The Birmingham Mosque Trust Limited Notes to the Flnancial Statements for the Year Ended 31 March 2025 12 TaxatlOR The ¢hariry is a re8jStered charity and L5 therefore exempt from taxation. 13 Tangible fixed a55ets Land and buildings Fr¢¢hold FurnlÉure and equipment Total C05t At l April 2024 Additions 6,141,655 1,873,319 421.851 6.563,506 1,873,319 At 31 March 2025 8,014 974 421,851 8.436.825 Depreclatlon At l April 2024 Charge for th¢ y¢ar 795,155 160.299 386,989 6.972 1,182,144 167.271 At 3 1 March 2025 955,454 393,961 1.349,415 Net book value At 31 March 2025 7.059.520 27,890 7,087,410 At 31 March 2024 5,346.500 34,862 5.381.362 14 Debtors 2025 2024 Other debtors 296,278 107.618 IS Cash and cash equlvaltnts 2025 2024 Cash on hand Cash at bank 24,593 666.187 28,920 1,541.363 690,780 1.570.283 16 Creditors: amounts folllng dve within one year 2025 2024 Other erediiois Accruals 243.949 12,729 100,148 15.998 256,678 116,146 Page 23 The Birmlngham Mosque Trust Limited Notes to the Ffinancial Statements for the Year Ended 31 March 2025 17 Funds Balanee at I April 2024 Incoming r¢s(pur¢e5 Resource5 expended Balance at 31 M￿reh 2025 Unre5trieted funds General 3,268,715 954,519 (659.900) 3,563,334 Restricted fund5 3,674,402 715.330 1135,2761 4,254,456 Total funds 6,943,117 1,669,849 1795.1761 7.817,790 Balance at I Aprll 2023 Incoming resources Resources expended Balance at 31 March 2024 Unre$trieted furtd$ General 3,070,530 809,555 (611,370) 3,268.715 Restricted funds 3,251.325 464,434 41.357 3.674.402 Total fund5 6.321.855 1.273.989 {652.7271 6,943,117 The spe¢ifi¢ putposes for whi¢h the fimds are to be applied are as follow5.' The re5tricÉed reserves relate to the Annex project. Page 24 The Birmingham Mosque Trust Limited Nots$ to the Financial Statements for the Year Ended 31 March 2025 18 Analysis of net assets between funds TotAI funds at 31 Mgrch 2025 Unrestricted General Restrittsd fuThds Tangible fixcd assets Current ass¢ts Current liabilities 3.027.806 587.058 {51,530) 4,059,604 400,000 (205.148 4.254,456 7,087.410 987.058 1256,6781 Total net assets 3,563.334 7,817,790 Total fund5 at 31 March 2024 Unrestricted GenerAI Restricted funds Tangible fixed assets Current assets Current liabilitie5 1,706,960 1,677,901 (116,146 3.674,402 5,381,362 1,677.901 1116.146) Total net assets 3.268.715 3,674,402 6.943.117 19 Related party tran59etlOn5 Bo(btC9mp Media Limited (Cornpany no- 08078066) Jamil Shabir is the sole dire¢toT and a person with control of BoDt¢amp Media Limitcd, by virtue of owning 48.20/0 of the Share capital. In 2022, the charity tn]stees were informed that Jamil Shabir wa5 the nephew and the￿fore a rclated party of Maqix)ol Ahmed, a ¢rustec and Chair of the charity at the time. The charity made payments of £36,180 to Booicamp Media Limited for website aTLd pay-per4li¢k management services. These payments were not declaTed as related party transactions in the charity's past financial stttemenis as E¢low'. Financial statement's yeaT ending 31 March 2022- £9,000. Not declared. Financial statement's year ending 31 Mar¢h 2023 - £27,L80. Not declared. Page 25