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2025-08-31-accounts

Charity Registration Number .. 290990 WEST LONDON ISLAMIC CENTRE A CHARITABLE UN.INCORPORATED ASSOCIATION TRUSTEES, REPORT AND FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

WEST LONDON ISLAMIC CENTRE LEGAL AND ADMINIST114TIVE INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025 Trustees Shamlm Syed Jaked Syed Mohamrnad Abbas Shaikh Mohamm8d ffj'rnal Sheikh Mohammed Arshad Shahin Miah Irnran Ashraf Sanick Jamlu Miah Muhibur Rahman Charlty Numb•r 290990 Regfi8tered Offlce A]lied Sanif House 412 Greenford Road Greenford UB6 9AH Independent Examlner MGM & Co. Ltd Office 5. Headfield Mills Bu51n895 Centre Savlle Road Dewsbury WF12 9LQ

WEST LONDON ISLAMIC CENTRE CONfENTS FOR THE YEAR ENDED 31 AUGUST 2025 Trustees, Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to Ihe Financial Statements

WEST LONDON ISLAMIC CEKniE TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trnstees present their annual report and financial statements for the year ended 31 August 2025. WEST LONDON ISLIMIC CENfRE Trnstees Annual Report 2024-2025 Charlty Reglstsmtlon Nun)ber 290990 Report of Ihe Ilwtees for the year ended 2025 The trustees present th8iT annual report and financi81 ststernents for th8 year ended 31 August 2025. whAch have been prepatEd in accordance with the Charities Act 2011. the charity's governing document. and the Charities SORP IFRS 1021. Charity Nam8.. West London Islamic Centre Charity Registration Number.. 290990 Principal Offjce.. Allied Sanif House, 412 Greenford Road, Greènford. Mlddlesex, UB6 9AH Chair.. Mr Muh]bur Rahnwl Vice Chair.. Mr Shamim Syed General Secretary.. Mr Jaked Syed Deputy General Secretary.. Mr Mohammad Abbas Shaikh Trea$llr8r.. Mr Mohammad Ajmal Sheikh sistant Treasurer: Mr MohaTnmed knhad Education Secretary. Mr Shahin Miah Executive Cojnmittee MeTnber.. Mr Imran Ashrdf Sanick Executiv8 Colluniltee Member.. Mr Jallllu M￿h Barclay5 Bank PIC HSBC Bank PIC Mr Zia ul Mujtaba Sabir Mr Mohammed Mateenuddin (started May 20231 Trnstee. Muhibur Rahman Marya Bariz and AzZ￿ Rashid Mrs Salihah Subzwar (left January 20251. Mr Seen8 Jan aThd Ms Hina Akitar Paoe. 1 of 17

Muhammad Ka]nran FCCA MGM & Co. Ltd Chartered Certifi8d Accountsnts Office 5 Headfield Mi115 Business Centre Savile Road Dewsbury WF12 9LQ rtof Trnsteg for the 31 Au st 202 StNcture. governance and rttanagement governing documents of West London Islamic Centre and Greenford Mosque are con5titut8d as Charity number 290990. It Is governing by deed of ttvst last updated in June 2009 and reeentiy updated May 2015. The Charity trnstee is responsible for the general control and management of the Charity. The Trustees give th8ir lime freely and receive no remuneration or other financial ben8fits. The trustees meet ]nonthly and are responsible for takL"ng all d8cisions In relation to runnmg the Mosque. ¢02Dmunity facilities and activities provided by the Charity. The trustees have as5e5sed the risks to the Charity and have drdwn up a risk matrfx. This identifies risk by area of activity. the nature, tl)e like]ihood of oceurrenc8 and the prevention rn8thods. The trnstees review potential risks highligh￿d in the risk matrix regularly at their meetings. The trustees are satisfied with the preventative rnethods id8ntified in the risk matrix. Specifically, Trnsurance cover and finance is reviewed regularly and enforcing Disclosur8 and Barring S8npice check5 as a measure to prot8cl chi]dren and vulnerable groups within the Mosque and community center. Our objectives are set to reflect our faith and community aims. Each y8ar the iTVStees review our objectives and activiti8S to ensure they continue to reflect our aims. Our dual aims are to provide a facility for Muslims to W0￿￿1p and aecess for the community. Our long-term ambition is to build the self-confidence of Muslirn5 residing in Greenford and seek positiv8 8ngagement with the community creating a harnionjous neighbourhood. Accesslble faci]iti8s avajlable for both men and women to P8rf0rn1 their praye￿ at the mosqu9. We are open during the day to facilitate the community Me￿berS for Islamic pnnciple5 of five times daily prayers. Friday prayers, Eid Prayers, Monthly Lecture (important Islamic topics in English, Urdu and Arabic) and Tardweeh (specific to the month of Ramadan). The Quran is an important ele￿ellt of religious education therefore we provide classes to all age$ and genders. In 2009 we started our Qurnnic clas88s only with 8 students and otte teacher on Saturday Sunday from I I.00am to I.00pm. Now we hav& about 170 students, two full time and two-part ti]ne paid t8ach8rs and Three-part time volunteer teachers. Our lady volunteer Teacher M5 Hina Akita runs two consecutive girl's classes fi￿t class from I I.00am to i.00pm and second class from l.00pm to 3.OOptn every Saturday and Sunday. Special eTnpha5is are "ven for the women education in Idamic Faith. We Stsrt￿ boy's weekday Quranit ¢lass froTn January 2014 frojn Wethiesday to Friday trom S.00p￿ to 6.30pn), now we have about 70 students in that class. We started wrl's weekday Qurnnic class from Wednesday to Friday from 5.00pm to 6.30prn from March 2019 and we have 40 students in the class. We also started Hifz e-Quran boy's class fro￿ 5.00pm to 7.00pm from Friday and Saturday Paae2of17

frorn June 2019.During last 18 Yea￿ over 480 students 5ucce55fully completed their Quranic studles. We arv rnaking some Changes ftsr good syllabu5. discipline and friendly environment to teach all the chlldren to achieve good result. We will also have syllabus based on midtenn and annual examknation. Our Mosque is part of the Faith Communitles Forum withln Greenftsrd. and we use this platform to prnrnote inter. faith dialogue and social cohesion. We have faci]ity for Nikah. Nikah fi$ a service provid9d for couples that wish to wed wider Islamic law. In partnershlp with Dtunlty Company, we offer fvneral seryice that follows the Islamlc uuldellnes. We offer classes to teach people about the fun8raJ proc8S5. and pmvide a quality s8rvic8 10 8nsur8 SUPPOrt for the b8r8aved family rnembers and friends of thts deceased. Durtng the month of R8mad8t) whereby peop18 fast from 5unris8 till sunset. th8 iruste8s and communlty partners donat8 food for people to break their fast at the mosque. Du8 to the national lockdown no activity took place during the month of Ramadan in 2021 but we resume RaTnad8n Irtar prngram again Irom 2022. We celebrate events such as Eld-ul-fitr, Eld-ul-Adha and MAlad-u.Nabl that are consldernd Important wlthin tha Islamic èvents. To encourngè thè progress of our S￿dents specifically our young people, w• hold a graduatlort cèrnmony for tho$• Ihat have passed their Islamic exams and competitlons. To support our finances by ren¢ing out offic8 space to oryanL5ation5. and mgetlng room$ for local community group3 for adhoc use. Th8 grns$ annual rental income supplements our cultural and rellglous èvent togethor with the day- tTrday runnlng cosl of th8 centre. The Board of Trustees receive donatlon5 and Kane.e. Hasna an interest free loan from th8 local Musllm community. Thls is used to $upport the mosque and pay out any debt including the bartk loan. The trustees revi8w the resems of Ihe Charity. Thelr pollcy ts to hold 8nough fvnds to meet four months, operaiion C05t5 of the mosque. our community &ctLVities and programme5. The trustees have e$iablish8d through consultation that payment for the m05que nèeds to be a matter of utmost priority. Th8 trust8ei havè s8t asldè £50,000 as reserve for bills and any refurbishments thaL may need io do. W8 are raislng funds through TV Appeals. Greenford M05que wgbsfitè, Frlday Prayer and RBmadan Appeals. leaflets distrlbutions and through a PayPai Accounl. There has been a rise in participatitsn In mosque 8ctiV2tie$ specifically the attendance of Frlday prayers. To accommodate ihe In¢￿8$e in demand the West London 151amic Centre ¢ommenced an extension build in 2013 and Is completed in Deceinber 2014.ln 2017 and 2018, we have completed the ground floor refvrbishm8nt work for man. prayer hall including carpet. bookshèl£ mèmber. replacing and ceiling tiles. WÈ hav8 completed the con5trucUon of rooftop facility above the car park to accommodate the increased attendance for Fnday prayers in June 2025. Itt addition. we have arranged the hire of G￿enf0rd Hall every Friday trom 12..30 pm to 2..30 pm to furth8r Support Friday prdyer congregations. Paae 3 of 17

We have an 8Xtensive develtspment and extension project plarmed and are currently awaiting the removal of Vodafone's equipment from our rooftop. Once this issue is rtssolved. we will proceed with the project. In 2026, our ambitsons are to integrate Is]am within the w)der communlty and promote peace￿1 actiwties. This wiu be achieved through hosting a senes of events inviting speakers to share their learning and understanding of Islam. with ail ev8nts open to the general public. This is to strengthen Cornmunity cooperation and demonstrate respec¢ for 811 cultures and tradition. We intend to maintain our exist)ng range of COTnmunkty activities work]'ng in partnèrshlp with the conuuunity and further develop our conununity projects with the EaMng Borough Council. The Charity trust88s are mindful of the faci that th8y ar8 responsJb18 for submitting annua) r8turn. preparing an 8nnual rnports and financial statement in accordance with Unlted Kingdom Accounting Standards. Approvod 16th M8r¢h 2026 by th8 Board of Trnstees and slgnad on Its behalf by.. Muhlbur Rahman Chairnan This r8POrt wa8 approved by tho trustees and signed on its behalf by.. Muhlbur Rahman Cbalnnan Date .. 13 Marrh 2026 Paaè4of17

WEST LONDON ISLAMIC CENTRE INDEPENDENf EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Independent Exarniner's Report to the Trustees of West London Islamic C8ntre report to the Charity Truste¢s on my èxamination of the accounts of the charity for the y8ar ended 31 August 2025 which consists of the stat8mont of financial activiti85, balance sheat and the related nots$ Respon$lbllfitle$ and b•$ls of report As ihe charity's irnsiees you are responsible for the preparation of the 8ccounts In accordance wlth the requlrements of the Charjtios Act 2011 I'the Act'i report in respect of my examinaiion of the charlty's accounts cathed out under sectiort 145 of the Act and in carying out my 8xamination I hav8 follow8d ail th8 applicable Directions given by the Charity Commission under sectlon 14515llbl of the Act. Independent Examlnetrs Statement The charity'8 gross Ineom• oxcèoded £250,000 artd l am qUalIfi￿ to und•rtako the examination by being a qua1th8d member of ACCA I h8v8 completed my examination. I confirm that no rnaterial matters have com8 to my attention in connection wlth the examlnation (other than tha¢ disclosed below *) which glves me cause to belleve that In, any matertal respect.. the accountlng records wore not kept in 8ccordance with Sectlon 130 of the Charlties Aet,. or the account5 did not accord with the accounting r8cord5.' or the accounts dld not comply wlth th8 appllcable requlrem8nL8 concernlng the forni and content of accounts set out in th8 Charitie5 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 4 'trne and falr. view which is not 8 mRtter considered as part of an independent examination. I have no conc8rn5 and have com8 across no other matt8r5 in connection with the •x8mlnation to whieh attention should be drawn In thls report In order to enable 8 proper understanding of the accounts to be reached. Name.. Muhammad Kamran FCCA for and on behalfof MGM & Co. Ltd Dat8.. 20 March 2026 Paaè 5 of17

WEST LONDON ISLAMIC CEKfRE STATEMENf OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 AUGUST 2025 Rocommend•d cat•gorlos by actlvlty Unre5trlcted funds Tots￿ Funds 2025 ToLIl Funds 2024 Noie Intomt and endowmonts Donatlons and legacles 224,905.09 224,905.09 247,886.16 Charltable activities 40.052.50 40,052.50 36.125.00 Other trading activiti85 583.34 583.34 1.508.33 Inv881rn8nts 63.537.19 63,537.19 167,409.92 329,078.12 329,078.12 452,929.41 Expendlturo on: Ralslng fundg 70,363.10 70.363.10 79,913.13 Charitable activities 95,892.47 95.892.47 67.750.02 Other io 48.965.04 4B,965.04 4.045.23 Total 215.220.61 215,220.61 151.708.38 0 Nèt ltteom¥ 113.857.51 113,857.51 301.221.03 Not movemont In lund• 113,857.51 113.837.51 301.221.03 Reconclllatlon of futtd•: Total fund5 brought forward 2,549,050.99 2,549.050.99 2.437,188.00 Trital funds c•rried forward 2,662.908.50 2.662,908.50 2,738,409.03 PAoe 6 of 17

WEST LONDON ISLAMIC CENfRE BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2025 Recommended categorles by activlty Fixed assets Notes Total Funds 2025 Total Funds 2024 Trngible asset$ 14 1,519,993.27 1,704,886.34 Thtal fixed aB8el8 1.519.993.27 1.704,8B6.34 Current assèts Debtors 15 70.789.80 55.023.50 Cash at bank 8nd In hand 16 1.248,616.85 1.150.829.35 Total current assets 1,319.406.65 1.205,8J2.85 cr￿ltOrS.. amounts falling due withln one year 17 176,491.42 172.330.16 N•t eurrènt ￿50￿1111ab1j1u•&) 1.142.915.23 1,033,522.69 Total rt•t 2.662,908.50 2.738,409.03 Fund8 of th• Charity Unrestrlcted fvnds 18 2.662.908.50 2,738,409.03 Restricted funds 18 Endowment hjnds 18 Total fund8 2.662.908.50 2,738,409.03 The fina tatement5 were approved by the tnJ5tee$ on 13 March 2026 and slgned on its behalf by.. ur Rahm8n Date .. 13 Matth 2026 Pa￿70f17

WEST LONDON ISLAMIC CENTRE NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 AUGUST 2025 l. Accountlng Pollcles The principal ac¢ountlng pollctes adopted by the Charity, which is a public benefit entity. in the preparatlon of the accounts are as follows. 1.1 Basls of preparatlon The financial statements have been prnparnd under the historical cost conventlon. The financiaj stat8m8nts have been prepar¢d in accordance with ~AccounLing and R8POrting by Charitl8S'. Statement of Recornmended Prdctice app]icable ¢0 chari¢ies prgparing their accounts in accordance with the Financial R8POrting Stsndard applicable In the UK and Republic of Ireland IFRS 1021- IChantl8s SORP IFRS 10211, the Flnanelal Reporting Standard applicable in the UK and Republic of IrelaThd IFRS 1021 and the Charitie$ Art 2011. 1.2 Golng concern The TNstees have prepared financial projections, taking in¢0 consideration the current 8conornic conditions and have. at the tim8 of approving those accounts, a reasonable expectatlon that the charity has adequate resources ¢0 contjDue in operatlonal existènce for the foreseeable future. Thu5 they cofttinue to adopt the golng concern basls of accounting In preparlng the accounts. 1.3 Income from donatlons or grants Income from donations and granis 1$ rtrcognistrd when the charlty Is entitled to the funds. recelpt Is probable, and the amount can b8 measurèd réliably. Unr8strlct8d donatlons are r8cognised on rec8lPt. Grants and r85trictgd donations are recognised as income whon the charkty has a right to the funds. typlcally when a writ￿n offer Is recelved and arty r8lated condltlon8 are me¢. Income is deferred when related conditions have not been fulfilled. or when the donor s￿¢1￿e$ the funds are for use in futur8 accounting periods. 1.4 Government grants The charity has recelved government grants In the reportlng ￿rIOd 1.5 Trx rnclalms on donatlons and glfts Glft receivable Is included In incom8 wh8n thera Is a valld dèclaratlon from tho donor. Any Glft Ald amount recovered on a donathon is considered to be part of that gltl and is ¢reaLed as an addition to the same fund as th8 initlal donation unless the donor or the terms of the appeal have spoclfled othaTrrts•. 1.6 Contractual Income and perforniance related grants This is only included in the SOFA oncts the charity has pro￿ded tho related goods or $ervice$ or me¢ the perfonnance related condltlorts. 1.7 Income from charltablg a¢tlvltlgs Income from charltable actlvltles Is rècognlsed over the portod to whleh the Income relates. Fees for speclfic serylcos. such a5 venue hlre, are recognis8d on the dale th8 S8fvLce is provided. Incorne from cour58s or regular cknsses Is recognised over the duratlon of the cOu￿e or academic terni. Rontal ineoma Is recognised over the period of the lease. Any amounts received in advance for future perlods are deferred. 1.8 Income from membershlp subscrlptlons Membership subscriptions received in the nature of a glft are retognlsed In Donatlons and Legacles. Membernhfip subscriptsons give a member the right to buy s8rvic8s or oth8r benefits ar8 recogni5ed a5 income earned from the pmvlsion of goods and setvkces as Income from charttable actlvlties. 1.9 Other tradlng Income Other trading income from nOn￿har￿tab1e sourc8s 15 r8cogntsed over th8 period to which it rnlates. Any relatkng to future p*riods is deferred. Paae8of17

I. 10 Expendlture Expenditure is recognised when a present legal or constrnctive obligation exists at the balance shoèt date as a result of a past event. it is probable ihat a trdnsfer of econon)ic benefits will be requiTrd ￿ settle the obligatÉon. and the aTnount can be e5tirnated reliably. It is mclu51V8 of VAT which catsnot be recovered. D￿e¢t Costs are those costs which dwectly attribute to its activities. Wag8s and salaries allocated to dlrect costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direcl output. Siaff costs Trlate to specific activitie5 and thi5 15 reflected in the allocation of payroll Costs based on the percentage of tA]ne spent. All eosts. Ineludlng governartce costs. are allocat8d between the expenditure categories of thtr charity on a basis designed to reflect the use ol the resource. Costs relating to a particular activity are charyed directly.. otheTS are apportioned on an appropriate basis. Support costs and overheads have been calculatod by allocatlng staff tlme to the level of involvement Ln the varlous activitie5 of the Charity. 1.11 Ponslons The Lharlty makes contrtbutlons to defined contrlbution pen51on schemes through auto enrolment. Thesa contnbutions ar8 charged to Ihe Income and èxpooditure a¢¢ount in the year in which they becom8 payable. 1.12 Trxatlon The oryanisatlon Is a reglster8d charity and has no Ilablllty to Income tax or corporntlon tax on Its charltsble acU"vlties durtng the year. Value added tax is accounted for on an accrnais basls. 1.13 Crndltors Tho charity has creditors which aro. meBsured at settlement amounts les$ any trade dlscounts. 1.14 Provl$lon$ for Ilabllltles A Ilability 15 measured on recognition at lts hlstorlcal cost and then 3ub$equenUy measured at thè bèst estirnato of the amount requlred to sett18 th8 obllgatlon at the reportlng date. 1.15 Flnanclal Instrnments Charities prephring accounts nonnally measure a ba$lc financlal asset or basic financial liability on its initial recognition at the amount recelvable or payable adjusted for any related tran$actlon costs. However, If Inltlally measured at fair value, transaction costs are not Included In Lhe mea5urern8nl of financlal ass8ts or liabilltle$.' Instead, the tran$actlon costs are treated as an ex￿Ase. If extended credit 18 off8red, the ac¢ountlng trtratment depends on ihosè extended credit tems. Th8 Subsequent measurement of financial assets and flnancial liabilltle5 d8P8nds on ih8tr nature and sgttlement date5. The carrylng amount rnU5t be calculated ￿thout any deductlon for transactlon costs that may be incurr8d on Sale or dLSP05al. 1.16 Fund accountlng Urtrestricted funds are those funds whlch are avallable for use at the dlscretion of the Trustees In furtherance of th8 g8n8fdl objectives of the charity and which have not been destgnated for other purp05e5. Restricted fund5 are fund5 whlch ar8 to be used In accordance with speclfie restrletlons Impo$ed by donors or which have been raised by the charity for particular purposes. Paae9of17

1.17 Tanglble fixed assets Tangjble fixed assets are initially recognised at cost and subs8quently measured at cost less accumulated depreciatlon and impairment losses. This forns the basis for subs&qll8nt depreciation charges. Freehold PTr)p¢rty The charity holds a freehold property. Allied Sanif House, which i5 primarily ustrd for its charitable purposes of worshj'p and community service. Mlxed-U$o Property The property 15 a mixed-usa ass8t. as a portion of th8 building is let to third p)rties to generate rental income. In accordance with Modulè 21 (Paragraphs 21.16-21.181 of the Charities SORP IFRS 1021 and Sectlon 16 of FRS 102. the tru5t885 have d8terniin8d that the entwe property should be accountod for as a tangible fixed asset und9r th8 cost model based ort the followsng.. Inseparabuity. The rentsl arga is loc8tsd wlthln th prlmary mosque bulldlng and canno¢ be sold or 1ga$ed ¥gparntely from tho place of w0￿h1p wlthout slgnlfleant strnctural and legal reconfigurats"on. Under SORP 21. 16, where an investrnent component cannot be sold separntely. the eniire property rnu5t be accounted for as a tangible fix8d asset within property. plant and equipment. Measurnment Reli&bllity. In Ilne with FRS 102 (Sectton 16.41. as the rental space Is an Integral￿ part of a spaeiaiA$ed rbllgious building. the ¢￿Stee5 believe that the fair value of this sp9cific component cannot bg measured rellably on a standalone ba51s. op8rats.onal Intent.. The space is cunent]y lat on a short.terni basis. The charity's strategic objective remalns to fully occupy ihis space for religious and community actlvities as the mosque's requirements expand. The eharity has forward-lookn.ng expansion plans whlch were temporarlly suspended due to an ongoing legal dlspute. Thls matter has now been resolved, and the charity plan5 to COTnmence the expanslon project Art Summer 2026. Consequently, the asset Is held for its setvice potentlal and chaniabl8 benefit rather than for lortg-t8m cbpltal apprnciation or commerclal Investh]enL. Freehold Land and Bulldlng• Freehold pro￿rty Is separated between land and bulldlngs. Land 13 not dgpreclated. Bulldlngs are d8preckt8d ort straight-llne basis over thelr esumated useful economlc Ilfe. prtor Porlod Adjustment During th8 y8ar. the trustees reviewed the accounting treatment applied ¢0 the charity's freehold property. Historically, the property had bèen accounted ftsr as d slngle asset and an impalrnient loss was recognlsed In 2014. Following this review. the trnstees detemined thal thè property should be accounted for in accordance with FRS 102 Section 17. The property has therefore been separated between land and bu￿ding$, and the bU￿dIng element ts now deprèciated over its 85timat8d useful economic life. As part of thls rèvew. the impainnent preTriously recognlsed has been rever98d and accumulat8d depr8elatlon has been recognlsed retrospectlvely from the date the property was brought Inio use. The adjustment has been recognised a5 a pnor period adj'ustment through opening reserves at I September 2024. Comparative figures have been restated where necessary to refleet this rev15ed presentatlon. Deprnclatlon Depreciation Is provided on the building element of the fre8hold property and other tangjble fixed assets at rates calcUla￿d to write off the cost, less the e$tsm8ted residual value. of each asset over its expected useful ljfe. as follows.. Rate (%) Years Method Allled Sanlf House (Freehold Building) 50 Stralght Llne 1. 18 Debtors Debtors (including trade debtotE and loans receivable) are measured on Initial recognition at settlement arnount after any trade discounts or a]nouni advanced by the charity. Subsequently, they are measur8d at the cash or other consideration expeeted to be recÈivèd. Paoè 10 of 17

  1. Income from Donatfions and Legacles Analysls Unrestrlcted funds Total futsds 2025 Total funds 2024 Donation and grt15 General grants provided by Governmenuother charities 145,287.78 145.287.78 227.324.82 3,089.22 3.089.22 7,477.92 Gift Aid 17.811.98 17.811.98 12,780.17 MÈmbetYhfip subs¢riptlons and sponsorships which ar8 in substance donations 240.00 240.00 Oiher 303.25 PayPai Collection Suin Up Coll8CtAon 3.086.60 3,086.60 55,389.51 55.389.51 Thtal 224,905.09 224,905.09 247,886.16
  2. Income from Charltable Actlvltles Analysls Unrestrlc¢•d fvDds Total fvnd8 2025 Total 2024 Nlkah Services 1,200.00 1,200.00 38,852.50 400.00 Quran Clasy8S 38,852.50 35.725.00 Total 40,052.50 40.052.50 36,125.00
  3. Income from Other Tradlng Actlvltles Anal￿18 Unr•strlct•d funds Total fund8 2025 funds 2024 Sponsorshlp 583.34 5B3.34 1.508.33 Tolal SB3.J4 583.34 1,508.33 S. Income from Investments Analy818 Unrostslct•d furtds 1btal funds 2025 Tbtal funds 2024 Intere$¢ Income 4.19 4.19 Rento1)nd lea$lng Income 63.533.00 63.533.00 167.409.92 Total 63,537.19 63,537.19 167,409.92

  4. Analysls of Recelpts of Government Grants Thts yèar Descrlptlon Government grant i ChaTlties Trust 3.089.22 Total 3.089.22 La$¢ year Descrlptlon Government ￿￿1 I Charitie5 Trusl 7.477.92 Total 7.477.92 Paoe11of17

  5. Expendlture on Ralslng Funds An￿Ysts Ullrestsl¢ted fvttdg Tolal fund$ 2025 Totsl funds 2024 Rent collects"on. property repairs and maintenanc8 charyes Wagès and 5aiarie5 Business Ratas 4.851.88 4.851.88 1,640.50 47.730.83 47.730.83 46,317.25 8.665.38 9,919.20 62,501.91 7.861.19 9.919.20 Tot 62,501.91 7.861.19 56.623.13 23,290.00 Support Costs 70,363.10 70.363.10 79,913.13

  6. Expendlture on Charftablo Actlvltles An•iysl8 Unrestslcted funlts Tolal funds 2025 Total funds 2024 Bank charyes Donations 3,203.51 3,203.51 3,536.57 10,000.00 Printlng and statltsntry togallprofossional ftses Cost of servlces - Quran Cost of servlces . Hall Hlrn 1,310.00 1.310.00 44.179.84 1,360.92 20,901.93 2,604.80 44,179.84 3.395.75 5.727.00 5.664.72 966.88 3.395.75 5.727.00 5.664.72 Office Expenses nsion Contributions 5.174.46 881.34 966.88 Ibtai 64.447.70 64,447.70 31.444.77 44.460.02 23,290.00 Support Costs 31.444.77 95,892.47 95,892.47 67.750.02

  7. Support Costs Total fund8 2025 Totsl funds 2024 An•lysls Support Co618 Light. Heal and Water 39.705.96 46.580 00 39.305.96 46.580.00 All￿￿19 of Support Costs and Governance Costs The charlty allocates Its support Costs Including centr81 functlons, admlnlslratlon, and occtspaney costs proportionatsly bètwe8n its primary acdvlues. For the current reportlng perlod. theso costs have b8en allocated a follows-. R&tssing Funds (20%>. This represents support Costs specjfically attributsible to the management aThd administrats.on of the charity's rental income streams. Charitable Activi￿e$ (80%).. This repre58nts support co$Ls incurred In the dlrect delivery of the chartty'5 prlmary objectives. Noto on Clas8lficatlon: Within the summary tables. costs identified as 'Raising Funds. relate Specifically to the generation of rental income. Thi$ allocatson ret]ects th8 8Stimated time and resources spent on mana￿"n￿ tha rentsl portfolio rnther than Iraditional fundraising or donation-seeking activities. Paae 12 of17

  8. Other Expendlture Unrestrlctsd funds Total funds 2025 Total funds 2024 Analys15 Depreciation Charye for the Year- Freehold Land & Buildings Insurance Expense Other Premises Costs 32,385.04 32,385.04 2.400.00 2,400.00 2,352.35 1,692.88 14.180.00 14,180.00 Total 48.965.04 48.965.04 4,045.23 I l. Detalls of certaln Items of Expendlture Thls year L•st yoar Indwpendent Oxamlner's fees Assurance SO￿lCo5 Other th•n audlt or IndepeDd•nt •x•mlnallon 1.000 Tax advfisory fe•8 Other fees (for èxample.. financlal advlce, con5ultancyi accountancy senlces> pald to the Indèpendent *xamlntr

  9. Employee's Emoluments 12.1 Staff Costs Th1• year l¥•t ye•r Salarles and wago¥ Soclal security costs Ptrnslon Costs (defined contribytlon scb•m¢ Othor employe* bon•fit8 Total staff ro$ts 47.730.83 46.317.2S 966.B8 881.34 48,697.71 47,198.59 12.2 Averago head ¢ount In tho year Thls yoar L•8t y•&r Fundraising Charitable Activiti8S The partj of the ch•rlty in whlch the employe•9 work Governance other Total

  10. Defined contrlbutlon Penslon Scheme Thls year La8t year Amount of contributions recogni5ed in the SOFA a5 an expense 966.88 881.34 Pleas8 8xplafin th8 basls for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestrlcted funds. The pension contributions m8de for the Im&8ms In 8cconI8n¢e with auto enn)Iment oblig8tion5. The Ima&ms ar8 full.tlm8 8mpJoy88s of the Islamic Centre and are essential to its oper8tions. As a Trsult, thls fiwdlng was cJBssifjed under Charitable ActiFTties and d48signated as unrestrict8d funds. Paae 13of 17

  11. Trdngfible Flxed Assets Freehold Land & BulldlDg$ 14.1 Cost or valuatloD At 01 September 2024 1.987,214.66 Additions 36,850.34 Disposals Revaluations Transfers At 31 August 2025 2,024,065.00 Froehold prop•rty The charity owns a freahold property which Is used in furthorance of its charitab18 activities. Durtng the year, the trnstees revlewed the aeeountlng ￿atrn8nt hpplled to the prnparty. Hlstorlcally. It httd baen accounted for as a slrtgle a85el and an irnpainnent loss was recogni$8d In 2014. Following this revi8w, the trustees detertnined that the property Should be acCoUn￿d for in accordance with FRS 102 Sectlon 17. The property ha$ therefore been separated between land and buildings. The bullding elemenl ts now depreciated over Its estimated useful economic life of 50 years. Land is not d8preciat8d. As part of thts review, the Impalmènt provlou$ly re¢ognisgd ha5 been rnversed und a¢¢umuia¢•d d8pro¢14Uon has been recognised retrospectlvely from the date ihe property wa8 brought into Use. Thls a41ustmont has been recognised as a prlor perlod adJ"ustment through openlng reseThes at I September 2024. Comparatlye flgures have been rnstated wh•r• nec•ssary to r•n•ct thts revlsed pr8s8ntatlon. 14.2 D•preelatlon and Impalrnitrnts At 01 September 2024 471.686.69 Charge for the year 32.385.04 Disposal$ R8v&luatlons Transfers At 31 August 2025 J04.071.73 14.3 Net book value Al 01 Septemb8r 2024 1.515,527.97 At 31 August 2025 1.519.993.27

  12. Debtors: Amounts falllng due wlthln one year knaly518 of Debto ToLTri funds 2025 Total funds 2024 Trade debtors Other debtrjrs 70.789.80 54,241.01 782.49 Tot 70.789.80 55,023.50 PAae 14tsf17

  13. Cash at bank and In hand ADaiysls Total funds 2025 Trtal fund$ 2024 Community Alc HSBC Current Alc Rent Alc Sum Up Alc Paypal Alc World Pay Alc Total 237,648.04 553.683.71 411.823.32 42.236.22 3.086.60 138.96 227.732.13 524.138.89 398.958.33 1.248.616.85 1,150,829.35

  14. Credltors: Amounts falllng due wlthln one year Analysls of c￿dItor& Total funds 2025 Total fund8 2024 Trade crethtors Taxatson and soclal securlty Other Credlto KarL-E-Hasna 55.444.86 1,139.54 5.802.52 107.050.00 6.514.50 540.00 58.608.51 992.28 2.652.87 104,050.00 5.486.50 540.00 Funds held as Sadaqah Funds held as Zakaat Total 176,491.42 172,330.16 P80È 15of 17

  15. Charlty funds 18.1 Detsills of materlal funds held and movements durlng the CURRENf reportlng perlod Fund balaDce5 Fund balancts brought canlod fonvard foTh¥ard G•lDS and Fund J)ameg Incomè Exp•ndltu Tran$f•rs Unrestslcted funds 2.549,050.99 329.078.12 215,220.61 2.662,90B.50 18.2 Dètalls of materlal funds held and movenients durlng the PREVIOUS reportlng pertod Fund bal•ncé$ brnught forward Incorne Expendlturo Transfe Galns and Fund balances tanl•d foTh¥4rd Fund names Unre8tslct•d funds 2.437.188.00 452.929.41 151.708.38 2.738.409.03 Reconclllatlon of Fund• Unr•8tslct•d Funds Funds carried forward at 31 August 2024 Ipr8ViOU51y staled) Prior year ad5ustment (see below) Restated funds canled forward at 31 August 2024 2,738,409.03 (189.358.031 2.549,050.99 Prlor Year Adjustmettt The pnor year adJustment of1£189,356.031 compri89S: catch.up depreclats'on 12010-20241 Reve￿] of 2014 impairnjent Net prlor year aiilusthien¢ 1467.520.031 278,162 (189,358.031 Thls adjustment corrects the UDderstatemenl of deprociatlon on the Ailled Salnlf House bulldlng for the yaars 2010 lo 2024 aDd reverses an lrnpaiment charge from 2014 that is no longer considered approprtate. Paae 16 of 17

18.3 Deslgnated funds Thls year Planned use Purpose of tho deslgnatlon In accordance with the charity's rèserves pobey. the trustses have designated £50.000 of unr8Stricled funds as an emergenry reserve. This reserve is intended to safeguard the charity's abllity to continue its core activities in the event of unforeseen circumstances, such as a significant loss of Intome. major unexpected repairs. or other financial disrnptions. The funds are not restricted by any external donor and may be redesignated or released at the th"$cretion of the trnstees should the ne8d arise. Amount Reserne Fund £50,000 The emergency reserve is r8Vi8wed annually by th¢ trustees to 8nsur8 the level r8mains approprlatè to the charity's risk profile and operntional needs. Last year Pl•nned uso Puryi8v of tho deslgnatlon In accordance with the charjty's r8serv85 poILCy, the trustees have deslgnated £50.000 of unrestricted fvnd$ as an emergency r85erv8. This reserve is intended to safeguard the charity's abi12ty to continue Its Core a¢tivJties In the event of unforeseen cArcum5tance5, such as a significant loss tsf Income. major unexpècted repairs. tsr other flnancial disruptions. The funds are not restricted by any external donor and may be rede5Jgnaled or r81eased at the discretion of Lhe tru5tee5 Should th8 need arise. AmouDt Reserve Fund £50.000 The emerqency reserve Is reviewed annually by the trustees to ensure the level rem8ins appnipriaie to the charity's risk profile and operalional rte￿$. 20. Average Number of Employees Th18 yellr I¥st year Total Average numbèr of employ8e5 during thi5 year.. 3 and last year .. 3 2 1. Future Plans The charity has forward-looklng expanslon pl&As which were temporartly suspended du8 to an ongolng legal dlspute with tenants occupying the rooftop of the charlty's premises. The trii8ie8s are pleased to confim that the malter has now been resolved, and the charlty plans to coinrn8nce the gxpanslon project In Summer 2026. Further updates wlll be provlded tts the community ds the proj8Ct progre$$es. Paae 17of17