**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
- 1 -
## **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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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
- 2 -
## **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.
- 3 -
## **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**
- 4 -
**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.
- 5 -
## **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.
- 6 -
## **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|
- **4 Raising funds**
|**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|
- 7 -
**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.
- 8 -
## **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|
- 9 -
## **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).
- 10 -