## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **TRUSTEE'S REPORT AND ACCOUNTS**
**For The Year Ended 31 Dcember 2024**
**Charity Number: 285054**
1
## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **Contents**
||**Page**|
|---|---|
|Charity Information|3|
|Trustees' Report|4 to 6|
|Report of the Independent Examiner|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 13|
2
## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **Charity Information**
|Directors / Trustees:|Muhammad Abdur Rahim|President|Appointed on 19/03/2023|
|---|---|---|---|
||Latifur Rahman Choudhury|Vice-President|Appointed on 19/03/2023|
||Tafajjul Hussain|Treasurer|Appointed on 19/03/2023|
||Mohammed Khala Miah|Assistant Treasurer|Appointed on 19/03/2023|
||Fazlul Haque Choudhury|General Secretary|Appointed on 19/03/2023|
||Md Aminul Islam|Assistant Secretary|Appointed on 19/03/2023|
||Emran Choudhury|Trustee|Appointed on 19/03/2023|
||Babul Islam|Trustee|Appointed on 19/03/2023|
||Azad Miah|Trustee|Appointed on 19/03/2023|
||Shalim Miah|Trustee|Appointed on 19/03/2023|
||Mohammed Abdul Latif Shahed|Trustee|Appointed on 19/03/2023|
||Ahmed Ali|Trustee|Appointed on 19/03/2023|
||Ishtaq Ahmed|Trustee|Appointed on 19/03/2023|
||Sharon Miah|Trustee|Appointed on 19/03/2023|
||Horuf Miah|Trustee|Appointed on 19/03/2023|
||Abdus Sohid Chowdhury|Trustee|Appointed on 19/03/2023|
||Abul Kalam Chowdhury|Trustee|Appointed on 19/03/2023|
||Mohammed Luthfur Rahman Chowdhury|Trustee|Appointed on 19/03/2023|
||Salim Ullah|Trustee|Appointed on 19/03/2023|
||Millat Hossen Chowdhury|Trustee|Appointed on 19/03/2023|
|Charity Number:|285054|||
|Registered Office Addres77 Hatfield Road St Albans||||
||Herts|||
||AL1 4JL|||
|Independent Examiner:|Misbahul Karim FCCA|||
||MMK Chartered Certified Accountants|||
||37th Floor, 1 Canada Square|||
||London, E14 5DY|||
|Banks:|Barclays Bank|||
3
**BANGLADESH ISLAMIC CENTRE ST ALBANS Trustees' Report For The Year Ended 31 Dcember 2024**
The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Constitution, applicable law and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities" issued in March 2005.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Documents**
The organisation was registered as a charity on 18 August 1982. The charity was established under the Charity Act 2011 which established the objects and powers of the charitable organisation and is governed under its Articles of Association.
## **Appointment of Trustees**
The charity’s Trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, the members of Charity Trustees consist of at least three.
## **Trustee Induction or Training**
The Trustees maintain a working knowledge of charity are kept up to date with the operations of the charity through board meetings.
## **Related Parties**
The Charity has considered the disclosure requirements of the SORP for related party relationships and believes that there are no related party relationships other than the Trustees and their close connections
## **Risk Management**
The Trustees have identified the major risks to which the Charity is exposed and believe that the systems in place are adequate to mitigate those risks. The charity makes little use of financial instruments other than an operational bank account and so its exposure to price risk, credit risk, liquidity risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the charity.
## **Public Benefit Statement**
The Trustees consider that they have complied with Section 17 of the Charities Act 2011 with regard to the guidance on public benefit published by Charity Commission. The paragraphs below demonstrate the public benefit arising through the Charity’s activities.
## **Objective and Activities**
The Charity's objects and regulations are regulated by the constitution adopted on 13 June 1982. As amended on 05 May 2013.
## **Bangladesh Islamic Centre St Albans objectives are:**
To advance the Islamic religion among the local residents; To advance religious education among children and adults; and To provide facilities for recreation and leisure activities.
In furtherance of these objects the charity provides prayer and other facilities, celebrates Islamic holidays and raises funds from the members of the public, especially by way of Friday, Eid and Ramadan collections.
To meet these objectives the charity seeks charitable donations and grants from the public at general and other institutions. This charity is managed by a committee (Board of Trustees) elected by the members to oversee the overall activities, and the office bearers are in charge of the day-to-day running of the charity.
## **Roles and Contributions of Volunteers** `
## `
Bangladesh Islamic Centre St Albans engages volunteers to support both individual programmes and the general operational procedures of the charity.
Trustees and/or principal officers
The following officers of the charity have held office for the whole of the year. Muhammad Abdur Rahim (Appointed on 19/03/2023) Md Aminul Islam (Appointed on 19/03/2023)
4
Mohammed Khala Miah (Appointed on 19/03/2023) Emran Choudhury (Appointed on 19/03/2023) Babul Islam (Appointed on 19/03/2023) Azad Miah (Appointed on 19/03/2023) Shalim Miah (Appointed on 19/03/2023) Mohammed Abdul Latif Shahed (Appointed on 19/03/2023) Ahmed Ali (Appointed on 19/03/2023) Latifur Rahman Choudhury (Appointed on 19/03/2023) Ishtaq Ahmed (Appointed on 19/03/2023) Sharon Miah (Appointed on 19/03/2023) Horuf Miah (Appointed on 19/03/2023) Abdus Sohid Chowdhury (Appointed on 19/03/2023) Tafajjul Hussain (Appointed on 19/03/2023) Abul Kalam Chowdhury (Appointed on 19/03/2023) Mohammed Luthfur Rahman Chowdhury (Appointed on 19/03/2023) Fazlul Haque Choudhury (Appointed on 19/03/2023) Salim Ullah (Appointed on 19/03/2023) Millat Hossen Chowdhury (Appointed on 19/03/2023)
## **Activities and Achievements**
How our activities deliver public benefit:
The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide benefit both to those who use the Bangladesh Islamic Centre St Albans and the wider community of St Albans
## **5 Daily Prayers**
The Mosque has been open 365 days a year for the five daily prayers. We have 100-200 people attend on average for each prayer through which they have been fulfilling their spiritual needs. Also, the imam makes himself available for advice and consultation after each prayer.
## **Jummah**
Every Friday the Mosque is open for the Jummah prayer. On average 200-500 peoples attend including children. A sermon is given to encourage people to be a responsible and caring Muslim and to participate locally to create social harmony; this is followed by a congregational prayer.
## **Eid and Tarawih Prayers**
The two Eid prayers were held in the Mosque; Normally 4 Jammah takes place; approximately 2000 people attend Eid prayer including children and women. During the month of Ramadan, approximately 100 people attend the Tarawih prayers each night.
## **Review of Transactions and Financial Position** :
The statement of financial activities showed a net surplus for the year of £29,489 (2022/23 profit £20,359) and total reserves stands at £1,136,848. Which includes revaluation of an asset worth £750,000 that was missing from the prior year’s account balance sheet (2022/23 reserves £1,107,360).
## **Principle Funding Sources**
The principal funding sources of Bangladesh Islamic Centre St Albans for the year ended 31 December 2024 are 100% private donations.
## **Investment Powers and Policy**
Under the Articles of Association, there are no restrictions upon investments made by the charity. All investments will be made following careful consideration by the Trustees to further the public benefit of the charity. Charitable and Political Donations
Bangladesh Islamic Centre St Albans made no political or charitable donations in the reporting year ended 31 December 2024. All political or charitable donations will be made following careful consideration by the Trustees to further the public benefit of the charity.
## **Statement of Trustees' Responsibilities**
Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable organisation as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:
5
Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent; and
Prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charity will continue on that basis.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the current Trustees/Directors on 10 October 2025.
Signed on behalf of the Board of Trustees/Directors ............................................... Muhammad Abdur Rahim Trustee/Chairman
6
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **For The Year Ended 31 Dcember 2024**
- I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 8 to 13.
## **Respective Responsibilities of Trustees and Examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under charity act and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s QualifiedStatement**
The current trustees have advised that due to an internal dispute they were not in control of the organisation for the years ended 31 December 2021 and 31 December 2022. Those periods were not independently examined, and the current Trustees do not have access to all the records for those periods. Therefore, I was unable to confirm the opening balances brought forward in the previous year.
The Trustees confirmed that the freehold property owned by the charity at 77 Hatfield Road, St Albans was not recorded as an asset in the charities accounts as of 31 December 2022. The Trustee’s resolved that to include the asset in the current accounting year. The Trustees also resolved that the valuation of the property would be £750,000, based on their insurance rebuilding valuation.
My examination was limited due to insufficient evidence and incomplete prior year accounts.
In connection with my examination, no other matter except that referred to in the above paragraphs has come to my attention
1. Which gives me reasonable cause to believe that in, any material respect, the requirements:
-to keep accounting records in accordance with section 130 of the Charities Act; and
-to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 130 of the Charities Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Misbahul Karim FCCA
MMK Chartered Certified Accountants 37th Floor, 1 Canada Square London, E14 5DY
Date:
7
## **BANGLADESH ISLAMIC CENTRE ST ALBANS STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 Dcember 2024**
**----- Start of picture text -----**
Unrestricted Restricted
Notes 2024 2023
Funds Funds
£ £ £ £
Incoming Resources
Grants & Donations 2 89,136 - 89,136 89,712
Other Income - 1,065 1,065
Total Incoming Resources 89,136 1,065 90,201 89,712
Resources Expended
Charitable Activities 3 58,445 1,065 59,510 68,154
Governance Cost 4 1,200 - 1,200 1,200
Total Resources Expended 59,645 1,065 60,710 69,354
Net Income For The Year 29,491 - 29,491 20,358
Reconciliation of Funds:
-
Total Funds Brought Forward 25,469 25,469 5,111
Total Funds Carried Forward 54,960 - 54,960 25,469
**----- End of picture text -----**
## **CONTINUING OPERATIONS**
None of the Charity's activities were acquired or discontinued during the above two financial periods.
## **TOTAL RECOGNISED GAINS AND LOSSES**
The Charity has no recognised gains or losses for the above two financial periods.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Charities Act 2011.
The notes on pages 10 to 13 form part of these accounts.
8
## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **BALANCE SHEET AS AT 31 DECEMBER 2024**
**----- Start of picture text -----**
Notes 2024 2023
£ £ £ £
Fixed Assets
Freehold Land and Buildings 5 1,086,069 1,081,890
- -
Fixture & Fittings
1,086,069 1,081,890
Current Assets
Cash at Bank and In Hand 7 51,981 26,669
51,981 26,669
Creditors
Amounts Falling Due Within One Year 6 1,200 1,200
Net Current Assets 50,781 25,469
1,136,850 1,107,359
Total Funds of The Charity
Unrestricted Funds- General 1,136,850 1,107,359
Revaluation Reserve -
1,136,850 1,107,359
**----- End of picture text -----**
These accounts were approved by the Board of Trustees on 11 October 2025
......................................... Muhammad Abdur Rahim President ......................................... Tafajjul Hussain Treasurer
The notes on pages 10 to 13 form part of these accounts
9
**BANGLADESH ISLAMIC CENTRE ST ALBANS Notes to the Accounts For The Year Ended 31 Dcember 2024**
## **1. Accounting Policies**
## **1.1 Basis of Accounting**
The financial statements have been prepared under the historical cost convention and in accordance with the applicable Accounting Standards , the Statement of Recommended Practice “Accounting and Reporting by Charities” published in March 2005. The principal accounting policies adopted in the preparation of the financial statements are set out below.
## **1.2 Incoming Resources**
Voluntary income and donations are included in incoming resources when they are receivable, except when the donors specify that they must be used in future accounting periods or donors’ conditions have not been fulfilled, then the income is deferred. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.
## **1.3 Resources Expended**
Resources expended are included in the Statement of Financial Activities on accruals basis, excluded of VAT where applicable.
Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.
## **1.4 Going Concern Basis**
The financial statements have been prepared on the going concern basis, as in the opinion of the trustees, there are no issues arising which would suggest any other basis as being more appropriate.
## **1.5 Depreciation**
Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value, of tangible assets over the estimated useful lives:
10
**For The Year Ended 31 Dcember 2024**
## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **Notes to the Accounts**
## **2. Grants and Donations**
|Donations - Cash
Donations - Direct Credit
Rental Income
Eid Donations
Friday Collection - Cash
Refund- British Gas, Thames Water and Bank Charges
Memebrship Fee Collection
Flood Collection and Project Donation
Taraweeh Hafiz Collection
Other Mosque Collections
Solicitor -Insurance
Election Nomination Fee
Emergency Collection- Turky, Morocco & Palestine|**Unrestricte**
**d Funds**
£
1,150
15,485
14,000
4,015
43,256
62
-
2,410
4,708
4,050
89,136|**Restricted**
**Funds**
£
1,065.00
1,065|**2024**
£
1,150
15,485
14,000
4,015
43,256
62
-
3,475
4,708
4,050
-
-
-
90,201|**2023**
£
1,137
5,800
13,900
4,503
43,877
-
445
4,500
3,172
1,500
4,200
6,678
89,712|
|---|---|---|---|---|
## **3. Cost of Charitable activities**
|Cost Directly Allocated to Activities:
Arcitecture Fees
Bank Charges
HM revenue & Customs
Donations-Turky, Morocco & Palestine
Hadia for Hafiz
Insurance
Light and Heat
Election Fee
Legal and Professional Fee
Equpment Expenses
Rates & Water including arrears
Repairs and Maintenance
Flood Donation
Fire Guard Service
Telephone and Internet
Imam & Teachers Remuneration
**4. Governance Cost**
Accountancy Fee|**2024**
£
-
-
-
-
6,000
1,583
8,306
-
2,234
507
1,005
3,831
1,205
1,436
453
32,950
59,510
**2023**
£
1,200
1,200|**2023**
£
-
406
28
6,543
4,500
1,206
10,321
3,131
4,649
-
6,729
4,767
-
498
231
25,145
68,154
**2022**
£
1,200
1,200|
|---|---|---|
11
## **BANGLADESH ISLAMIC CENTRE ST ALBANS Notes to the Accounts For The Year Ended 31 Dcember 2024**
**----- Start of picture text -----**
5. Tangible Fixed Assets Fixture, Total
Freehold
Fittings & Portable £
Land &
Equipment Buildings
Buildings
COST
At 01 January 2024 1,081,890 1,081,890
Addition 4,179 - - 4,179
As at 31 December 2024 1,086,069 - - 1,086,069
NET BOOK VALUES
As at 31 December 2024 1,086,069 - - 1,086,069
As at 31 December 2023 1,081,890 1,081,890
6.Creditors: Amounts Falling Due Within One Year 2024 2023
£ £
Accountancy Fee 1,200 1,200
1,200 1,200
**----- End of picture text -----**
12
## **BANGLADESH ISLAMIC CENTRE ST ALBANS**
## **Notes to the Accounts**
## **For The Year Ended 31 Dcember 2024**
|**7.Cash at Bank and in hand**
Cash at Bank
Cash in Hand|**2024**
£
51,981
-
51,981|**2023**
£
26,669
26,669|
|---|---|---|
## **8.Transactions With Trustees**
None of the trustees were remunerated or reimbursed expenses during the year.
13