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2025-03-31-accounts

Charity Registration number: 286961

ESHA' ATUL ISLAM

ANNUAL REPORTS AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

ESHA' ATUL ISLAM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S Hoque M Ali A Jalil Charity Number (England and 286961 Wales) ABACUS PARTNERS(LDN) Auditor LLP Unit A Abbotts Wharf 93 Stainsby Road London E14 6JL Bankers Barclays Bank UK Pic 1 Churchill palace London E14 5HP Lloyds Bank plc 25 Gresham Street London EC2V 7HN

ESHA' ATUL ISLAM

CONTENTS

Contents Page
Trustees Report 1 to 5
Independent Auditor’s Report
6 to 9
Statement of Financial Activities
10
Statement of Financial Position
11
Statement of Cashflows
12
Notes to the Financial Statements
13 to 23

Trustees’ Annual Report for the period

From : Period start date 1[st] April 2024 To : Period end date 31[st] March 2025

Charity name : ESHA' ATUL ISLAM

Charity registration number : 286961

Objectives and Activities

----- Start of picture text -----
SORP
reference
Summary of the purposes of Para 1.17 Esha'atul Islam is a Charity governed by its
the charity as set out in its constitution. Its objectives are to;
governing document 1) Promote and educate on Muslim faith and
wider values
2) Provide general educational services and
promote social values
3) Provide outreach services to the wider
community on various matters and needs to
include abuse, health, wellbeing, matrimonial
and family.
Summary of the main Para 1.17 Esha'atul Islam has delivered all the services
activities in relation to those and 1.19 as defined in its objectives to the public
purposes for the public including;
benefit, in particular, the  Provided advise and support to local
activities, projects or services community and families in times of
identified in the accounts. bereavement and wider social needs.
 Delivered weekly and monthly programs
to highlight Islamic values, its teachings
and how to integrate into everyday life.
 Delivered national curriculum level
education under London Islamic School.
 Provided evening and weekend classes
to learn Arabic.
 Marriage and marriage counselling
services.
 Daily prayer services to the public, open
365 days a year.
Statement confirming Para 1.18 The Trustees have been provided guidance
whether the trustees have and had regard to this in the operations of
had regard to the guidance the Organisation per guidance provided in -
issued by the Charity Trust Public benefit: the public benefit
Commission on public requirement (PB1)
benefit
----- End of picture text -----

1

Achievements and Performance

----- Start of picture text -----
SORP
reference
The Charity has in the year;
----- End of picture text -----

SORP
reference		 SORP
reference		 SORP
reference
The Charity has in the year;
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20
Completed all the works to the new
building development to provide wider
services to the community in particular;
oThe addition of new conference
facilities for public to hold events and
meetings.
oCreated additional classroom library
facilities.
oCreated facilities for holding funeral
prayers.
oCreated woman’s prayer and
washroom facilities.

Delivered weekly and monthly programs.
These have helped bring many families
together to live as better lives children,
husband, wife, fathers, mother and
integrate better into society.

Provided services to help many local
youths leave crime and anti-social
behaviour and substance abuse.

Provided marriage counselling and
advice to youth and parents.

Provided facilities to raise awareness
funds for world natural disasters.

2

Organisational Structure

Office Bearer

President & Chairman: Maulana Shamsul Hoque

Vice Chair: Mosobbir Ali

Vice Chair: Abdul Jalil Secretary: Enus Ali Joint Secretary: Azizul Hoque Treasurer: Malik Ali

Assistant Treasurer: Abdul Hanan Organisation Secretary: Rofique Uddin Press Secretary: Badrul Hoque Choudhury

Executive Committee

Arkum Ali Gulzar Alom Mahbub Alom Shahab Uddin A Choudhury Koysor Miah Hafiz Abdul Munim

B Uddin

A Ali

H Rahman

3

Financial Review

Governance and management structures

The organisation is managed and operated by the Executive Committee, together the office-bearers, who are also part of the Executive Committee. The Trustees have delegated the operational and financial roles to the Executive Committee and Office Bearers, who’s role is;

4

Trustees Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP applicable to smaller entities).

Charity law requires the Trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the Charity, and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees Report is approved by the Board of Trustees

S Hoque Trustee 15[th] January 2026

5

ESHA’ATUL ISLAM Independent Auditor’s Report

for the year ended 31 March 2025

Opinion

We have audited the accounts of Esha’Atul Islam (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice). In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report

6

ESHA’ATUL ISLAM Independent Auditor’s Report for the year ended 31 March 2025

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report and accounts, other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error

In preparing the accounts, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

7

ESHA’ATUL ISLAM Independent Auditor’s Report for the year ended 31 March 2025

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance.

Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

8

ESHA’ATUL ISLAM Independent Auditor’s Report

for the year ended 31 March 2025

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nur Ahmed Chowdhury (Senior Statutory Auditor) For and on behalf of Abacus Partners (Ldn) LLP

Unit A, Abbotts Wharf 93 Stainsby Road London E14 6JL 16[th] January 2026

9

ESHA' ATUL ISLAM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Income and Endowments from :
Donation and Legacies
3
Charitable activities
4
Investments
5
Other income
6
Total Income
Expenditure on:
Charitable activities
7
Net income and movement in funds
Reconciliation of funds:
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
355,654
514,202
530,880
423,023
48,572
41,967
16,392
9,167
951,499
988,359
760,676
750,504
190,823
237,855
4,723,769
4,485,914
4,914,592
4,723,769

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

10

ESHA, ATUL ISLAM STA TEMENT OF FINANCIAL POSITION AS A T31 MARCH 2025 ZU25 ZDZ4 xed Assets: T8ngible Assets 14 6,901,887 6,940,647 CurrentA55ets- Debtors & prepaynpnts Cash at Bank and in hand 15 429 819.932 20,361 20,634 659.109 679,743 credito￿.. AFmunt falling due wthin one year 17 448,003 46,721 Net Current A55ets 372,358 633,022 Total assets less current liabilitie5 7,274,245 7,573,669 Credltors.. AFmunt falling due aft8r mr8 than one year 18 12,359,653) 12.849.9(KJl NetA5sets 4 723 769 Funds The funds ol the charfty Unrestricted Funds 4,914,592 4,723,769 Total Fund5 4,914,592 4.723,769 The financial staten*nts were approved by the Trustees on 15 January 2026 S Hoque Tr￿slee li

ESHA' ATUL ISLAM

STATEMENT OF CASH FLOWS

AS AT 31 MARCH 2025

Notes
Cash Outflow from Operating activities
Cash generated from/(absorbed by) operations
22
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Financial activities
Repayment of private loans
Net cash used in/generated from financing
activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
2024
£
£
£
£
199,157
246,213
(26,906)
(28,551)
48,572
41,967
21,666
13,416
(60,000)
(31,300)
(60,000)
(31,300)
160,823
228,329
659,109
430,780
819,932
659,109

12

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Esha' Atul islam is a public benefit entity, it is an unincorporated charity and is a registered charity registered with the charity Commision for England and Wales. The Charity currently has three Trustees . The principle location of the charity is 18-22 Damien Street London E1 2HX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's constitution, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the charities SORP "Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102

The financial statements have departed from the Charities (Accounts and reports) Regulations 2008 only to the extent required to provide a true and fair view. This Departure has involved following the statements of recommended ptactice which is referred to in the regulations but which has since been drawn

The financial statements are prepared in sterling, which is functional currency of the Charity, Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accountimg policies adopted are set out below.

1.2 Going Concern

At the time of approving the financial statements , the Trustees have a responsible expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future.Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable Funds

Unrestricted funds are available for use at the discretion of the Trustees in pursuit of their Charitable objectives.

Restricted funds are subject to specific conditions imposed by donors or grantmakers on how they are utlised. The entity did not receive any funds from grantmakers in the year.

The charity does not hold any endowment funds.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt.Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverrable in relation to donations received under Gift AID or deeds of covenant is recognised at the time of the donation.

13

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Accounting policies

(Continued)

Tuition fees are recognised when entitlement has accrued. Fees are usually raised at the beginning of the academic year. Any fees relating to future periods are deferred.

Rental income is recognised in accordance with the lease agreement.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity.The cost of each activity or made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are alocated on the basis of time spent, and depeciation charges are allocated on the portion of the asset's use.

The Charity is not VAT registered as such no input VAT is not claimed and it is included in the cost to which it relates to.

Allocation of Costs

Costs are allocated between restricted and unrestricted funds according to the terms of the income and donations. Mixed expenditure are aportioned between the categories according to the income and donations they relate to

Support Costs

Support cost's are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs which support the Charity's programmes and activities. Where support costs can not be directly allocated to a particular category of expense, they have been attributed on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freeehold land no depreciation
Building improvements 20 % straight line
Fixtures and Fttings 20 % straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any)

1.8 Investment Property

During the year, management transferred investment property from land and buildings for the element of buildings that was deriving rental income. Investment property is measured at fair value and this measurement is annually reviewed.

14

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Accounting policies

(Continued)

1.9 Cash and cash equivalents

Cash and cash equivalents includes cash in hand. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial Instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which includes debtors and cash and bank balances,or initially measured at transaction price including transaction costs and or subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year or not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.Financial liabilities classiified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade Creditors are obligations to pay for goods or services that have been acquired in the oridnary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received

Termination benefits are recognised immediately as an expense when the Charity is demsontrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

15

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the Charity's accounting policies, The Trustees are required to make judgements, estimates and

assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

There are estimates and judgements in fixed assets depreciation policy, and annual investment property valuations. Within private loans (Qarz-e-hasanah) disclosed in Note 17, the Trustees have estimated a short-term repayable amount based on historical trends, which equates to approximately 15% of the total borrowing balance.

3 Income from donation & legacies

Donations and gifts
Grants
Membership fees
Donation and gifts
General Donations
Gift aid		 Unrestricted
funds
2025
£
290,765
45,400
1,320
337,485
286,795
3,970
290,765		 Unrestricted
funds
2024
£
411,994
101,950
258
514,202
405,264
6,730
411,994

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
London Islamic School
School fees 481,529 423,023

16

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from investments

Rental income
Interest receivable
Other income
London Islamic School - general donations.		 Unrestricted
funds
2025
£
42,000
6,572
48,572
Unrestricted
funds
2025
£
16,392		 Unrestricted
funds
2024
£
38,500
3,467
41,967
Unrestricted
funds
2024
£
9,167

6 Other income

17

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable Activities

Staff costs
Depreciation and Impairment
Rates
Light and heat
Repairs and maintenance
CCTV and security
Cleaning
Telephone
Books and stationery
Exam and regulatory fees
Events and outings
Legal & Professional fees
Summer & winter break coaching
Catering
Computer accessories
Subscriptions
Share of support costs
(see note 8)
Share of governance costs
(see note 8)		 London Running of
Total London
Running of
Total
Islamicthe mosque
2025 Islamic
the mosque
2024
School
School
396,742
49,170
445,912
336,700
42,801
379,501
8,466
57,200
65,666
55,594
55,594
869
869
1,611
1,611
11,180
10,798
21,978
4,218
51,038
55,256
2,594
21,153
23,747
4,164
6,796
10,960
2,604
721
3,325
1,323
1,323
92
14,220
14,312
3,520
3,520
4,278
4,278
4,315
4,315
18,506
18,506
15,672
15,672
18,200
18,200
28,899
28,899
33,270
33,270
39,024
39,024
743
6,037
6,780
34,380
34,380
70,677
70,677
5,396
5,396
15,737
15,737
10,591
10,591
8,564
8,564
1,013
1,013
0
548,055
160,168
708,223
532,813
157,840
690,653
24,834
21,620
46,453
17,459
33,992
51,451
2,000
3,000
5,000
5,000
3,400
8,400
574,889
184,788
759,676
555,272
195,232
750,504

18

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support cost allocated to activities

Postage, Printing & Stationery
Insurance
Annual Conference expenses
Bank Charges
Card Charges
Consultancy and training
Other Expenses
Governance costs
Analysed between:
London Islamic School
Running of the Mosque
Governance costs comprise:
Audit fees
Accountancy
9
Net Movements in funds
The net movement in funds is stated after charging(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets		 2025
£
16,248
14,467
1,593
4,202
4,200
0
6,000
46,710
21,877
24,834
46,710
2025
£
6,000
6,000
2025
£
6,000
65,666		 2024
£
15,884
13,692
9,475
3,239
2,859
6,302
8,400
59,851
22,459
37,392
59,851
2024
£
8,400
12,850
21,250
2024
£
8,400
55,594

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

11 Employees

The average monthly number of employees during the year was :

2025 2024
Number Number
37 34

19

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11
Employees
Employment Costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
404,974
359,273
22,227
8,440
14,250
11,788
441,451
379,501

There were no employees whose annual remuneration was more than £.60,000

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Volunteers

The charity benefited from assistance provided by volunteers, which included stewarding during daily prayers.

14 Tangible Fixed Assets

Cost
At April 2024
Transfers
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Invesment
Freehold land
Fixtures and
Total
Property
and buildings
Fittings
£
£
£
£
6,832,415
283,538
7,115,953
419,000
(419,000)
10,610
16,296
26,906
419,000
6,424,025
299,834
7,142,859
0
175,306
175,306
5,429
60,237
65,666
0
5,429
235,543
240,972
419,000
6,418,596
64,291
6,901,887
0
6,832,415
108,232
6,940,647

20

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Debtors
Amount falling due within one year:
Trade Debtors
Prepayments and accrued income
16
Loans and Overdrafts
Other loans
Payable after one year		 2025
£
429
429
2025
£
2,789,900
2,789,900		 2024
£
12,733
7,901
20,634
2024
£
2,849,900
2,849,900

Qarz-e hasanah are private interest-free unsecured loans given to the charity, and were primarily collected from individuals in the local community to assist with the completion of the mosque building project. The loan contracts do not specify a repayment period, but the Trustees have disclosed short-term loan liabilities based on previous practice of actual repayment.

17 Creditors: amount falling due within one year

Trade Creditors
Other Creditors
Private loans
Accruals and deferred income
18
Creditors: amount falling due after more than one year
Private loans
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
538
10,618
430,247
6,600
448,003
2025
£
2,359,653
2025
£
14,250		 2024
£
24,965
6,156
15,600
46,721
2024
£
2,849,900
2024
£
11,788

21

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Retirement benefit schemes

(Continued)

The charity operates a defined contribution pension scheme for all qualifying employees.The assets of the scheme are held seperately from those of the charity in an independently administered fund.

20 Unrestricted funds

The Unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes.

General funds
Previous year
General funds		 At 1 April
Incoming
Resources
At 31 March
2024
resources
expended
2025
£
£
£
£
4,723,769
951,499
(760,676)
4,914,592
At 1 April
Incoming
Resources
At 31 March
2023
resources
expended
2024
£
£
£
£
4,485,914
988,359
(750,504)
4,723,769

21 Related Party Transactions

There were no disclosable related party transactions during the year (2024 - none)

22
Cash generated from/(absorbed by) operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase/(Decrease) in creditors
Cah generated from/(absorbed by) operations		 2025
2024
£
£
190,823
237,855
(48,572)
(41,967)
65,666
55,594
20,206
(20,634)
(28,965)
15,365
199,157
246,213

22

ESHA' ATUL ISLAM

NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

23 Analysis of changes in net(debt)/ funds

Analysis of changes in net(debt)/ funds
Cash at bank and in hand
Loans falling due after more than one year		 01-Apr-24
Cash flows
Transfers
31-Mar-25
£
£
£
£
659,109
160,823
819,932
(2,849,900)
60,000
310,247
(2,789,900)
(2,190,791)
220,823
310,247
(1,969,968)

23