Charity No: 0505715
ABU BAKR TRUST BURNLEY
Trustees’ report and financial statements
for the year ended 31 March 2025
ABU BAKR TRUST BURNLEY
Contents
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees Report | 2-3 |
| Independent examiners’ report | 4 |
| Statement offinancial activities | 5 |
| Balance Sheet | 6 |
| NotestotheFinancialStatements | 7-9 |
ABU BAKR TRUST BURNLEY
Legal and administrative information
Charity Number
0505715
Charity Address
Jamia Masjid Abu Bakr 4 Brougham Street Burnley Lancashire BB12 0AS
Independent Examiner
M. A. & Co. Accountants & Business Advisers Office 166 Northlight House Pendle Road Brierfield Nelson Lancashire BB9 5FL
Page 1
Abu Bakr Trust Burnley
Report of the trustees for the year ended 31 March 2025
The Trustees present their report and the financial statements for the year ended 31 March 2025.
It is a great pleasure for the Trustees to present a report of the last twelve months with the charity’s annual accounts, which have been independently examined by M. A. & Co Accountants. These accounts are a major part of our report. If anyone needs a copy of the accounts, they are free to contact any Trustee.
Structure, Governance and Management
Abu Bakr Trust Burnley is registered with the Charity Commission (Registration Number 0505715) and constituted by the deed of trust. The charity is managed by six trustees who meet at regular intervals to assess the progress. The trustees have assessed the major risks to which the charity is exposed and are satisfied that the systems are in place to mitigate exposure to the maior risks.
Objectives
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e To provide a place of worship for the multi-cultural community of Muslims in Burnley and the surrounding areas.
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e To propagate and expand the teachings of Islam in total compliance with the law of the land.
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e To seek and build a better understanding of other faiths and communities through interfaith and multicultural activities.
Activities
1. Daneshouse Community Centre
The main focus this year was geared towards fundraising to pay off the Loan (Qardh-e-Hasanah). We have managed to pay off a further £60,520 during 2024-25. We thank the individuals who granted us the loans and the volunteers for all the time and effort in helping raise the funds collected.
2. Replacing the Carpets
Carpets for the two halls - the main mosque hall downstairs and the upstairs hall are on order and due to be replaced soon.
3. Financial Overview
The charity had net incoming resources of £48,042 in 2025 (2024: £37,751) resulting in total funds of £626.506 (2023: £578,464) carried forward in 2025.
Page 2
Note 1 0 sets out an analysis of the assets attributable to the various funds and these assets are sufficient to meet the charity's obligation on fund-by-fund basis.
Statement of Trustees’ Responsibilities The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial Statements for each financial year, which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for the year. In preparing these financial statements the trustees are required to:
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e Select suitable accounting policies and then apply;
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e Observe the methods and principles in the Charities SORP;
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e Make judgments and estimates that are reasonable and prudent: e State whether applicable UK Accounting Standards have been followed, subject to any material departure disclosed and explained in the financial statements; and
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e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with accuracy at any time the financial position of the charity and ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Abu Bakr Trust Burnley
Report of the trustees
For the year ended 31 March 2025
This report was approved by the trustees on 15.01.2026 and signed on their behalf by
Mr. Riaz Khan
Trustee
Page 3
ABU BAKR TRUST BURNLEY
Independent examiner’s report to the trustees of Abu Bakr Trust Burnley
ai on the accounts of Abu Bakr Trust Burnley for the year ended 31 March 2025 set out on pages 5 to
Respective responsibilities of trustees and independent examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to
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examine the accounts under Section 145 of the 2011 Act,
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follow the procedures laid down in the General Directions given by the Charity Commission under Section 145 (5)(b) of the 2011 Act, and
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state whether particular matters have come to my attention
Basis of Independent examiners’ statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with section 41 of the Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 ofthe Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting Charities
have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable to proper understanding of the accounts to be reached
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Mohammed Amin
12 January 2026
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Hp
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ABU BAKR TRUST BURNLEY
Statement of financial activities
for the year ended 31 March 2025
| Unrestricted | 2025 | 2024 | ||
|---|---|---|---|---|
| Notes | funds | Total | Total | |
| £ | £ | £ | ||
| Incoming resources | ||||
| Incoming resources from generating funds: | ||||
| Voluntary income | 2 | 124,242 | 124,242 | 90,815 |
| Activities forgenerating funds | 3 | 59,305 | 59,305 | 69,692 |
| Other Income | 4 | z | = | 7 |
| Total incoming resources | 183,547 | 183,547 | 160,507 | |
| Resources expended | ||||
| Costs of generating funds: | ||||
| Charitable activities | 5 | 134,555 | 134,555 | 122,406 |
| Governance costs | 6 | 950 | 950 | 350 |
| Total resources expended | 135,505 | 135,505 | 122,756 | |
| Net movement in funds | 48,042 | 48,042 | 37,751 | |
| Total funds brought forward | 578,464 | 578,464 | 540,713 | |
| Totalfundscarriedforward | 626,506 | 626,506 | 578,464 |
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ABU BAKR TRUST BURNLEY
Balance Sheet as at 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed Assets | |||||
| Tangible Fixed Assets | 7 | 753,304 | 772,625 | ||
| Current Assets | |||||
| Stock | 1200 | 1200 | |||
| Bank and Cash | 41,070 | 30,889 | |||
| 42,270 | 32,089 | ||||
| Creditors: amount falling | |||||
| duewithin oneyear | 8 | 2688 | 350 | ||
| Net Current Assets | 39,582 | 31,739 | |||
| Net Current Liabillities | |||||
| Qarz-e-Hasana | 166,380 | 225,900 | |||
| NET ASSETS | 626,506 | 578,464 | |||
| FUNDS | 9 | ||||
| Unrestricted income funds | 626,506 | 578,464 | |||
| TotalFunds | 626,506 | 578,464 |
The Financial statements were approved by the trustees on 15th January 2026
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Mr. Riaz Khan
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Trustee
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The notes on pages 7 to 10 form an integral part of these financial statements
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ABU BAKR TRUST BURNLEY
Notes to the financial statement for the year ended 31 March 2025
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” issued in March (SORP 2005) and the charities act 2011.
1.2 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by the volunteers has not been included.
Income from investments is included n the year in which it is receivable.
1.3 Resources expended
Expenditure is recognised on an accrual basis as liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Resources expended are recognised in the year in which they are incurred.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of dissemination information in support of the charitable activities.
Support costs are those cost incurred directly in support of expenditure on the objects of the charity and include project management
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Deprecation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and Buildings 2% straight line Fixtures, Fittings and equipment 10% reducing balance
1.5 Investments
Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the statement of financial activities.
1.6 Leasing Rentals payable under operating leases are charged against income ona straight lie basis over the lease term.
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ABU BAKR TRUST BURNLEY
Notes to the financial statements for the year ended 31 March 2025
| 2Voluntaryincome | Unrestricted | 2025 | 2024 |
|---|---|---|---|
| funds | Total | Total | |
| £ | £ | £ | |
| Donations | 124,242 | 124,242 | 90,815 |
| 124,242 | 124,242 | 90,815 | |
| 3 Activities forgenerationfunds | |||
| Rental Income | 9,391 | 9,391 | 10,125 |
| Tuition Fees | 45,462 | 45,462 | 59,553 |
| GiftAid | 4,452 | 4,452 | 0 |
| 59,305 | 59,305 | 69,678 | |
| 4OtherIncome - Bank Compensation | 0 | 0 | 14 |
| 5 Charitable Activities | |||
| ContractWages | 76,461 | 76,461 | 77,862 |
| Establishment - Heat& Light | 16,180 | 16,180 | 10,673 |
| Establishment - Rates&Water | 1,126 | 1,126 | 526 |
| Establishment - Insurance | 4,054 | 4,054 | 3,997 |
| Office Expenses -Telephone | 106 | 106 | 733 |
| Printing & Stationery | 750 | 750 | 380 |
| Marketing | “ | < | 450 |
| Building Materials | 112 | 112 | 1,734 |
| Building Contractors | 6,930 | 6,930 | 1,720 |
| Membership Fee | 410 | 410 | 650 |
| Fire Safety | 870 | 870 | 1,690 |
| Cleaning | - | - | 366 |
| BankCharges | 335 | 335 | 224 |
| Food & Catering | 6,997 | 6,997 | 374 |
| Radio Receiver | 340 | 340 | 11 |
| Equipment Hire | 240 | 240 | - |
| Sundries | 323 | 323 | - |
| Depreciation on fixed assets | 19,321 | 19,321 | 21,016 |
| 134,555 | 134,555 | 122,406 | |
| 6 Governance Costs | |||
| Accountancy charges | 950 | 950 | 350 |
| 950 | 950 | 350 |
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ABU BAKR TRUST BURNLEY
Notes to the financial statements for the year ended 31 March 2025
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Land and Fixtures,
buildings Fittings &
Freehold Equipment Total
£ £ £
7 Tangible Fixed Assets
Cost
at 1 April 2024 895,785 33,772 929,557
Additions e) 0 0
at 31 March 2025 895,785 33,772 929,557
Depreciation
at 1 April 2024 137,263 19,669 156,932
Charge for the Year 17,916 1,405 19,321
at 31 March 2025 155,179 21,074 176,253
Net Book Values
at 31 March 2024 758,522 14,103 772,625
at 31 March 2025 740,606 12,698 753,304
2025
£
8 Creditors: amount falling
due within one year
Accountancy Fee 400
HMRC - PAYE 825
Wages 1463
2688
Unrestricted
funds
£
9 Unrestricted Funds
At Incoming Outgoing At
01/04/2024 resources’ resources 31/03/2025
578,464 183,547 135,505 626,506
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