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2025-03-31-accounts

Charity registration number 503752 (England and Wales)

REDDITCH MOSQUE TRUST

MASJID-E-NOOR

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

REDDITCH MOSQUE TRUST MASJID-E-NOOR LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Chaudary Ayaz Ali
Gul Mubarak
Basharat Hussain
Mehboob Akhtar
Ayaz Ali
Mohammed Bashir
M Ishaq
M Irfan
M Shafiq
M Riaz
M Hussain
K Anwar
M Hafiz
M Hussain
A Ghaffar
J Iqbal
M Ul-Hassan
Charity number 503752
Principal address Jinnah Road
Redditch
Worcester
B98 7ER
Accountants Kaiser Nouman Nathan LLP
57 Alfred Street
Birmingham
B12 8JP
Bankers Lloyds TSB
Church Green East
Redditch
B98 8BZ

REDDITCH MOSQUE TRUST MASJID-E-NOOR CONTENTS

Page
Trustees report 1
Independent examiner's report 2
Statement of financial activities 3
Statement of financial position 4
Statement of cash flows
Notes to the financial statements 5 - 10

REDDITCH MOSQUE TRUST MASJID-E-NOOR TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)".

Objectives and activities

Redditch Mosque Trust (Masjid-E-Noor) is a Charity Organisation. It is registered with the Charity Commissions (No. 503752) and constituted by Deed of Trust. The Charity is administered by a Trust Committee. The principal object of the Charity is to provide a Place of Worship, Religious Teachings and Education Centre for the benefit of the local community.

Policies are in place for recruitment, anti-bullying and safeguarding but not regulated by any other organisation and no serious incident reported or needed.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Trustees who served during the year and up to the date of signature of the financial statements were: Chaudary Ayaz Ali Gul Mubarak Basharat Hussain Mehboob Akhtar Ayaz Ali Mohammed Bashir M Ishaq M Irfan M Shafiq M Riaz M Hussain K Anwar M Hafiz M Hussain A Ghaffar J Iqbal M Ul-Hassan The Trustees report was approved by the Board of Trustees.

Chaudary Ayaz Ali

(Chairman)

Dated: 19 November 2025

REDDITCH MOSQUE TRUST MASJID-E-NOOR INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF REDDITCH MOSQUE TRUST

We report to the Trustees on my examination of the financial statements of Redditch Mosque Trust (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

We report in respect of our examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

We understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Nouman Shahzad for and behalf of

Kaiser Nouman Nathan LLP 57 Alfred Street Birmingham B12 8JP

Dated: 19 November 2025

REDDITCH MOSQUE TRUST MASJID-E-NOOR

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Charitable activities
3
84,600
34,695
Total income
84,600
34,695
Expenditure on:
Raising funds
4
1,650
-
Charitable activities
5
180,688
27,149
Total expenditure
182,338
27,149
Net income/(expenditure) and
movement in funds
(97,738)
7,546
Reconciliation of funds:
Fund balances at 1 April 2024
626,200
2,229,624
Fund balances at 31 March
2025
528,462
2,237,170		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
119,295
318,915
24,970
119,295
318,915
24,970
1,650
49,850
24,400
207,837
175,333
25,217
209,487
225,183
49,617
(90,192)
93,732
(24,647)
2,855,824
532,468
2,254,271
2,765,632
626,200
2,229,624		 Total
2024
£
343,885
343,885
74,250
200,550
274,800
69,085
2,786,739
2,855,824

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

REDDITCH MOSQUE TRUST MASJID-E-NOOR STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

Notes
Fixed assets
Property, plant and equipment
9
Current assets
Cash at bank and in hand
Current liabilities
10
Net current (liabilities)/assets
Total assets less current liabilities
Income funds
Restricted funds
11
Unrestricted funds		 2025
£
£
2,862,262
62,347
(158,977)
(96,630)
2,765,632
2,237,170
528,462
2,765,632		 2024
£
£
2,825,634
52,042
(21,852)
30,190
2,855,824
2,229,624
626,200
2,855,824		 2024
£
£
2,825,634
52,042
(21,852)
30,190
2,855,824
2,229,624
626,200
2,855,824
2,855,824
2,229,624
626,200
2,855,824

The financial statements were approved by the Trustees on 19 November 2025

Chaudary Ayaz Ali Chairman

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Redditch Mosque Trust is a registered charity (Charity Number 503752).

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable 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 furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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 recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the charity cannot reclaim it.

1.6 Property, plant and equipment

Property, plant and equipment 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:

Freehold land and buildings 1% on cost Fixtures and fittings 15% on net book value

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 non-current 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 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are 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 are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables 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 classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary 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 payables 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.

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 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 demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

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

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. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Charitable activities

Voluntary Income
Other Income
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
119,229
66
119,295
84,600
34,695
119,295		 2024
£
343,670
215
343,885
318,915
24,970
343,885
Raising funds
Unrestricted Restricted Unrestricted Restricted
funds funds funds funds
2025 2025 2024 2024
£ £ £ £
Fundraising and publicity
Charitable activities 1,650 - 49,850 24,400
1,650 - 49,850 24,400

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Charitable activities

From Unrestricted fund
Staff costs
Insurance
Light & heat
Telephone
Rent and rates
Repairs and maintenance
Bank charges
Cleaning
Accountancy and Audit
Educational
Computer and IT
Legal & Professional
Printing and stationery
Depreciation
Other HMRC costs
Subscription
Sundries
Accountancy and Audit
From Restricted fund
Legal & Professional
Depreciation
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
53,829
3,138
34,190
2,395
11,399
5,661
140
979
1,232
123
2,969
45,828
2,052
14,772
894
661
426
280
2,900
23,969
207,837
180,688
27,149
207,837		 2024
£
68,138
5,458
17,021
1,063
1,706
24,570
502
972
1,232
340
2,327
35,741
1,305
13,361
1,597
-
-
200
1,000
24,017
200,550
175,333
25,217
200,550

6 Trustees

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

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Employees

Number of employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Pension costs		 2025
Number
5
2025
£
53,741
88
53,829		 2024
Number
5
2024
£
67,975
163
68,138

8 Taxation

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

9 Property, plant and equipment

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2024
3,106,857
59,070
Additions
64,255
11,114
At 31 March 2025
3,171,112
70,184
Depreciation and impairment
At 1 April 2024
316,972
23,321
Depreciation charged in the year
31,711
7,030
At 31 March 2025
348,683
30,351
Carrying amount
At 31 March 2025
2,822,429
39,833
At 31 March 2024
2,789,885
35,749		 Total
£
3,165,927
75,369
3,241,296
340,293
38,741
379,034
2,862,262
2,825,634

REDDITCH MOSQUE TRUST MASJID-E-NOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Current liabilities

Current liabilities
Borrowings
Other payables
Accruals and deferred income		 2025
£
132,000
23,319
3,658
158,977		 2024
£
-
18,236
3,616
21,852

11 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Previous year: At 1 April
2024

£
2,229,624
At 1 April
2023

£
2,254,271		 Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
34,695
(27,149)
2,237,170
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
24,970
(49,617)
2,229,624

12 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
2024

£
626,200
At 1 April
2023

£
532,468		 Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
84,600
(182,338)
528,462
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
318,915
(225,183)
626,200

13 Related party transactions

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