REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
FOR
18AD.UR.RAHMAN TRUST
DfE Busine55 Advisets Limited
Chartef¢d Accountants
Sram¢ory Audilois
The Exchange
S Bank Street
Bury
BL9 ODN

lBAt￿UR-R￿NMAN TRusr
CONTENTSOF THE FINAP4CIAL ￿ATEmENTs
FOR THE YEAR ENDEDJI MARCH 2021
P8g¢
lietM)rt of theTrnstt
Rwrt ofthe Independent Audittsrs
9 to 11
Ststement of Fin#nti*l Adivliies
12
Ststemtni of Fln#nthl Posi￿1
13
St*temtni of C*sh Flo
14
Nol¢s to the Ststernent of Cash Flow5
15
Notes to ihe Finaneial &*tements
16 to 24

IBAINUR.RAHMAN TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
Introduetto*
The tnis¢ was re8isrertd as a ¢harity 24 May 1982 and it is Bovemed by a trust dttd dated 9 March 1982, amended 14
SepiembeT 2012.
OBJECTIVES AND ACTIVITIES
Publle benefit
Thc Trust was establishcd for the benefit of th¢ publi¢ in Manchesier. The moin objcclives of the Tn￿t are..
To establish a mosque to provide a place of worship for the Muslim popul8¢ioft of Manchester Jnd surnoundin8
areas
To ¢slabli5h att education centre to provide Islamic teKhin85 to children and adults.
To establish on infonnalion and research ceniTe for the SDJdy and dissernination of Muslirn thought.
To assisi Muslims in arr4n8ing maTfia8e and fimeral certmotiies itt accordance with Islimic liw attd the la￿.
Gr#ntmaking
The truste¢5 ¢onsid¢r 8r4nt making an ¢ffeciive means of delivering aid using loul ¢hariiies. Such ch&riiies have
experience, access to faciliiie& expertise. stsifand other resources W￿"¢b will make them betttt placed io deliver atd in a
more effeciive manner.
Examples of where 8Ld has be¢D delivered in this m•nn¢r include, Tsunami affected areas, South Asian E•nhquake areas
and oih¢r naturdl di58sler areas as well a5 those areas where poverty exists. This has been delivered via established and
recogniscd charitie5 such as, Muslim Hands, 151amic Reli¢f and rhe World Islamic Mission Welfare T￿$1.
No su¢h grnn15 hav¢ b¢en made during the ¢urTeni or prior year.
Volujhtary htlp ind gifts in kind
Th¢ Tn￿1CC5 are very 8raltful to Ihe usets of the Mosque who give voluntsry donAtiorts to fvrther the aims of Ihe Trust.
All the money ￿llected by Ihe Trnsi arise5 from the weekly Collection after Friday Juma Prayer and collection on
special oc¢asions such as Ramadan and Eid. The Tn￿1 is also hel￿d by volunteers who give their lime on Frid8y5 10
assLSt with colle¢iing donaiions and help the administy•tioTh with 8¢neral duli¢s lik¢ ¢l¢anin8 and 8cttin8 the mosque
ready for Ihe Friday prayer5.
Aetlvitle5
The activities of Ihe Twst i￿lUde..
Providing a place of worship for Ihe flve daily con8re8ahonai prayer3. weekly Friday Juma Pny¢r. Eid Priyer,
Ramadan Prayers and other Holy periods.
Providing a suppl¢m¢ntary school for the ¢ducalion of ehildren and Adults in Islami¢ Stydies, Qurnnic Stt¢dies,
Arabic languag¢ and Urdu langyage.
C8ny oul marriage, fiJn¢ral and other 5ervice5 in atcordance with Islami¢ trnditions.
Providing 4 mortuary where lh¢ ix)dy of thc decca5cd can bc kcpt in accordance wilh Islamic18w.
Providin8 a ritual wa5hin8 facility whert the body of the de¢e•sed ¢an be prepared foT byrial in accordince with
Islamic law.
Providing hclp and advirc for families of the deceased.
Providing sporting and reereaiional activities for the youn8 pcoplc who use ihe mosque.
Providing holiday play schemes for local childrcn.
Collecting donations of food, clothing and mtsncy for chafirable g¢ts such as th¢ PakistaD Earthquake Appeal.
Collecling donations for thc upkecp and ￿nthIng of Ihe mosque 3t)d its aciivLIi¢5.
En8ettderinEP
gcod relaiionships ivith members of other faith eommuniiies

IBAD.UR.RAHMAN TRUST
B£PORT OF THE TRUSTEE5
FOR THE YEAR ENDED JI MARCH 2021
ACHIEVEN(ENT AND PEBTrORMANCE
Probitlon Offlce Building
In Febnjary 2017 the Trust secured the purchase of the leasehold for the adja¢¢nt building vacated by the Probation
Seryice. Tht Trusi was wailing for the Ciiy Couneil, who own the Freehold, lo agree to 3 change of use from Probation
Services to Cotnmwiity and Edutaiional se￿1¢¢$, before taking possession of the building. The cbalige in the use was
agreed and Iht actual completion took pla¢e in June 2018 with the chang¢ in use aÈreed by the council in April 2019.
The Trust has established the Manchester Muslim College {MMC) in the Probation Offi¢¢ Building. The aim of MMC is
to train Imams who are resident in thi$ country and hav¢ a good grasp of English. This is a Five yc&r Course and
success￿1 swd¢Dts will 8rnduaie as Imam$ #nd will b¢ given the title Moulana (Malel and Alimah {F¢malel.
The Trusl i5 now running 'The Friendsh)p and Wellbeing Group, programme every Tuesday for Ladies and Wednesday
for men. The Tnjst has a150 Started various community based 8¢tivilies for Ib¢ local community.
Th¢ Trusi has allowed Ihe NHS to us¢ th¢ M8nchesteT Muslim College building a5 J Vaccination Cenire to administer
Covid 19 Yaccin¢5.
Reconstruttlon of the Mosque Bulldin£
The main Mosque building has beEn d¢moli5hrd and Work has started on building a new 1or8er ind more impressive
building tts replace it, the completion dal¢ hag been revised. The delay in the proj¢¢l completion is primarily due to
¢hangiDg of the coniractor. All funciions of the Mosque are iaking pl8¢¢ in Ihe AnneKe bujlding during Ihe period ol
reconstruction. The extemal sttwcnLr¢ of the n¢w M05que is complete with Dome and Minarets. The TNstees are in the
process of appointing coniraclors for the ini¢rnal work.
Tlie building work on the new mosque has progr¢sJed and IS Dear completion. The new Completion date is September
2022.
Sisters Study Clrcle al North Mancht5ter Jamlg M95jld
The Sisl¢TS Srudy Circle ISSC) is brought aboul by Ihe n¢¢d for siru¢ttwed activities for women and children in the lo¢al
Muslim community of Cheetham Hill,
The SSC r￿St Started meeting in F¢bruary 2009 on & Saturday mornini in the North Manchester Jimia Masjid (NMJM)
and since then Ihey h&v¢ continued to gather weekly lo..
ensure the well being of Muslim women Bnd children in the communily
to refresh knDwledg¢ and learn more about our f&iih
to assisi each oih¢r in developing self-confiden¢e and self-rE5pe¢t
to enable each other 10 deal with issues faced by Muslim women
to Share ¢xperienees
parenling course held for local paren1$.
The study circle s￿rtS with the recitaiion of i v¢r$e from th¢ Holy Quran and then movts on to J $hort story aimed at the
younger ¢hildren. This 15 followed by a ialk on a topic of inler¢s1 by one of th¢ 5jSt¢T$. and a¢ th¢ end all sisters are
invited to discuss, offer their opinions and ask quesiions. The programme Is ended by sisiers joiThin8 iogether io recit¢
Na5heed. Dh￿r ond Salaim.
The SSC has algo organised PTogrammes for the wider community such as annual Eid Milaad-un.Nabi (Birthday of Ihe
Prophet Mohammad Pea¢e be upon him) programme5 dnd Eid partics which are very successful.
Annually the Eid Milaad-un-Nabi prograrnrne is attended by over 700 women. Nasheeds ore recited by childT¢rt %vho
study ai the M05qU¢'5 evening school and by tli¢ SSC sisters. Inspiring speeches are given by invit¢d guesi$ and food is
provided al tILe end of the programme.
SSC also hold fundroising Eid Parties. All the money raised is donated io the Mosque Redevelopment Projeci furtd.

IBAI￿UR.RAmMAN TRUST
REPORT OF THE TRUSTELS
FOR THE YEAR ENI)ED JI MARCH 2021
The event includcs a bouncy ¢as11¢ athd 8ame5 a[￿ activili¢5 for children and hot food and snacks ar¢ available
throu8bout the day at the numerous food 5talb. Thcre arc 5talts, sell￿8 art5 aDd crafts, jewcllery, shawls and s¢arves,
ba8s and 5hoc5. books and CD5 and much more. An auction of doThated items g¢ncrously provided by local bu5ine5ses
and individuals is also held towards the end of the pro8rnmme. The SSC raised several thousand pow)ds for the Trust
during this financial year.
We hope io ¢oniittue with these events in forthcoming years Is well as ananging events Slhch as PiCnie•in-the-park and
day Irips 10 local places of interest such as seaside resorts and amusement park5. In addition to holding Eid prayers in th¢
Mo4u¢, praytTS were $•id in i loul park (Hc#ton Park, m￿cheSter).
s￿PpIerne￿t#ry School
Thc Supplcmentary School h•s grown from str¢nyh io $rTen8th. We now have over 21Th) ehildrtn who aNtttd classes in
Islamic swdies. Q￿raThi¢ %￿dI¢S and modern forei￿ lan8ua8¢s sueh as Urdu Ind Arabic. They attend the school from
5.00pm to 7.￿pM e8¢h weekday. A new uniform b¥ btett 1tltrod￿td ￿ give the children i sens¢ of pride and
belon8in8.
22 part lime ieachers have been taken on lo te8ch the Children. Regular trainirt8 is provided to the teacher5 by our Iman
and Ihey have olso atiended saft-8uardin8 training provid¢d by th¢ Lwal Authority. Additionally the teachers ttlso
a¢t¢nd¢d the ¢1gss room mana8emeNi tsainin8 m th¢ y¢aT.
FINANCIAL REVIEW
Flnancl¥l po$iilon
For Ihe year ended 31 March 2021 the total ineomin8 reJourt¢s 4mount¢d to £741,366 (2020.. £683.4011. Of this incorne
£738,481 wa5 received by way of donaiions. with £356,322 ¢lwified a5 resiricied hjnds bein8 donated 5pe¢ifically in
response to an appcal for the de¥elopm¢nl of ihe Mo4ue Bnd ￿ka¢. The bAlan¢e is urwesrricled and undesipLa*d.
Other income relai¢s 10 bank interest r¢c¢ivable which toialled £2.88S. Resource5 expended iotilled £392,870 compared
to £437,462 in 2020.
Nei resources for th¢ year w¢r¢ £348,496 (2020.. £245,939).
Res¢rveJ pollcy and fittanclal polley:
The ItU51¢¢5 havc examined Ihe need for free reserves i.e. those unrestri¢led not inv¢51ed in taThgible 4sse¢s, designated
foi specific puyposes or otherwise ¢ommitted. The T￿￿tt$ consider tha4 8jVtn the nature of ihe ¢harity'5 work and its
commitment, Ihe level of free rtserves should be 5u¢h as will enable ihe chllrity to meet it5 commiimenis for the
foreseeabl¢ fvture.
The $tatemenl of financial position shows total reseryes of £7220.898. Of this, £3,210.276 is represented by unr¢slri¢ted
fvnds which is for the sypport of th¢ ¢b￿lty objeciives.
Going concer
After considering lhe rol¢ of Ibad.UT-Rahrnan within the wider wmmunity risk management, tht TnLStees have
rca50nablc expeclalion that th¢ trust hav¢ adequaie TesouTces and cjsh flow$ io mee¢ iheir spending commitments for the
forcsttablt ￿￿re. Weekly donations cortiinue 10 exceed ongoing nJnnirt8 costs of ihe Ch￿Lty. Accordingly. they
continue 10 adopt the BQLng conccrn basis of ￿Counting in pfcp8Ting the financial staiemenls.

IBAD.UR.RAHMAN TRUST
REPORT OF THE TRUSTE
FOR TAE YEAR Ef4DED 31 MARCH 2021
FUTURE PLANS
The Trustees plart LO..
Coniinu¢ lo mttl the nttds of the growing Muslim conmiuniry by offering services thal are idcntified by the
COTtllnunity.
Review the mana8ement Stn￿lure of the Tru5¢ 10 bring in new expertise.
Create a link bctwttn the Annex Buildittg •nd the main building to provide more spate for larger Congregations
Build retail or office piemises on land owned by the Tn￿¢. Rental inwme ftoin the premises will be a regular
source of income for the Tr￿t.
A s¢cond fl￿r has been added to the Annex Building in preparaiion for the Te41evelopment of th¢ rnain Mosque
building. This has incre&%ed the capaciry of this building to over l.LX)O worshippe￿. During the reconstluclion
of the main Mosque buildin8. two wngregaiional prayers will be held on Frhdays.
The work si•rted on buildu￿ •14rg¢r mo4u¢ in Odot¢r 2015 and is expeci¢d to be completed by S¢pt¢mber
2022.
A new college by the name of Man¢hesiei Muslim Colle8e has now betn sel lip in the Probation building
purchased in the year. Th¢ college will be providiog a five year ¢oyrst for swd¢nts who wish to become an
Imam. The College has Temakned open through this difficuli time, with matty lesson5 tAkin8 plxe online.
STRUCTURE, GOVERNAf4CE AND MANAGEMENT
Ggvtrning documetht
The chirity 1$ controlled by it$ 8ovemin8 d￿uMe11( • ITllSt thed dited 9 March 1982, amended on 14 September 2012.
Organlsatlon•l Jtruclure
The original Trust deed allows for 8 rn&ximum of 5 In￿le¢s.
The powers #rtd duties of the Tn￿¢￿5 cle￿lY outlined in the rru5t deed. The Trusi is bas¢d at North Man¢hesier
Jamia Mosque. 3 Woodlattds Rd, Che¢tham Hill. Manch¢s¢er, M8 9LF.
The TNSI now ha$ 3 full lim¢ ¢mploytts (Chi¢f Imim. Trust Manaw Jn offiee ￿MInIStrAtOr1¢￿¢t?ktr>. 3 part tim¢
Assi5tsnt IMAMS, 22 part time ieachern of131ami¢ Swdie4 Arabic and Urdu I part ume caret•kerl¢leancr.
.The Trust ha5 set up i mana8ernent ¢ommitttt of 31 membeT5 to help with orBartisalionJl tasks. This manA8emenl
committee is divided into sub40mmittees, nam¢ly.'
Reli8ious Affairs
FinancelAccounts
Educatio￿spOrts￿c1surc
Buildin8 Mainlenancelsecurity
CulDJraVfeslivaVcattrLII8
These 5ub.¢ommitlee5 have clearly defined ro1¢5 aThd responsibilitie5 and their actLVlties are closely monitored by the
Ttusiees. Each 5ub4ommittee is headed by on¢ of Ihe TDJS￿$. De¢i5ions rteed 10 be ratified by the Trustees.

IBA[￿VR.1l1HNL￿N TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 202J
Trustees, responsibilities
The tN$l d¢¢d requires thai the tNstee$ keep propEr books of account and records 5howiDg all r¢¢eipts and paymeThts
and containing all such re¢ords as may be appropriaie to the Tunning of the trusL In addition, trustee5 must..
Select suitable accounting policies ind apply them ¢onsisienrly.
Make judgments and estimate5 that ar¢ r¢asonabl¢ and prudeni.
Follow applicable accountin8 Standards disclosing ally disparities iTh the account5, and prepar¢ th¢ accounis on a
going concem basis unless il is inappropriate to as5Utlle that Ibe ttU5t will continue to operate.
The trnstees hav¢ ajso complied with thew dutie5 under se¢¢ion 4 of the Charits"es Aci 2011 regarding public ben¢fit
requirement by defining the charities, objectives (Page l) as for the public benefjt ahd ensuring the activities undertaken
dwillg ilie year meei those objectives.
Rtcrultment amd Appolntment of Trustees
The existing trustLes a¥e responsible for Ihe recruitment of new trusiees, bul in $0 doing ihe trustees seek the view5 the
wider ¢otnmuThsry. The tn￿letS believe ihis approach ertsures that new Irustees are respected members of the faith aDd
local communitie5 and ensures that 8ood relaliorts are fosteTed between the Mosqu¢ and the peopl¢ of the local
ommunity served.
In sel¢cting new tru5ft¢5, the tnulees seek lo ideniify people who re8vlarly attend event$ and fijnctions organised by ¢hc
Charity and are willing to volunteer lo help in our broader ¢ommunity work. Potential tNslecs Arc invited lo attend
truslee5' meeltngs a5 observer5 and are given more de¢ai15 of the clLarity'S aims and aeiivities and. if all agree, they are
then proposed as iiew ttustees al the subsequeni trnslees, meeting. This process allows due co¢)sideration of the person's
eligibility, personal comp¢ten¢¢, 5p¢¢ialisl knowledge and skills.
Induction and Training of Trustees
Following appointrnent. new trustees are introduced to ttkeir new role and given copi¢5 of th¢ Trnst D¢¢d and advised of
the ptslicies and PToceduTes adopted by our charity. A number of publiutions from the Charity Commission are also
provided, including Ihe Buidanee on charities and public ben¢fit and on the advancement ol religion for the public
benefit. This ensures that new tn￿etS are aware of the scope of their TesN>nsibilities under Ihe ChaTities ACL Initially
tiew In151e¢5 work with an existing trustee assisting on particular activities and proje¢ls run by the charity. After
satisfactory feedback from exisiing trustees. Ihey are ihen given th¢ task of leading a particular activity or proj¢¢(
reportinE progress ai trnstees. me¢rings.
Risk management
In line with the requiremeni for irnslees to undertake a risk ass¢55rnent ¢xercise and identify key risks Ihe Irust faces in
England and Wales. the I￿￿teeS hAve revi¢w¢d the m¢gsur¢5 in placE, or needing io pui in place. to deal wilh ihese risks.
There are ihree main areas of risk thai has been identified by th¢ truste¢s.
Govetnance and management
Operaiional
RepuiatioThal
Gov¢niaDce and managetnent - this looks ai Ihe risks of the charity arisiThg from lack of direction. ai the skills and
ITaining ofÈts members and siaff, and the good use of its resources.
The power5 and duties of the trustees are clearly set out in the trust deed. Thc managenicnt comtnitiee mernbEr5 help
with the organisational tasks and their 101¢ and responsibilities are c105ely moniiored by the tnjsiees. The extension of
the biiilding 10 cater for funelal facilities and building of a ur park are one of Tnany steps Lindertaken to r¢flect good use
ofresources.
Opcraiional thks looks ai ihe risks inhefeni in Ihe chariry's activitie5 includiThg the process of colleciing donations. the
unsuiiability of buildings. poor maintenance, 5hon-comings in the services provided. poor healih 8nd safety. lack of a
disaster recovery policy etc.

IBAl￿uR.RAHmAN TRUST
REPORT OF THE TRVSTEES
FOR THE YEAR ETrI￿ED 31 MARCH 2021
DonatiOD5 collecied during the week are kepl in a setured 'safe' banked PTomptly by designated trLL8iee. A separate
record is made for ally donations Collected for a spccific purpose and main¢ained by a desi￿a(¢d tnlslee.
There ar¢ security alartns. fire alanns and a CCTV syTtem in place within and Iround the ￿￿*SqUe to ensure rnaximum
safety and security of the propety, per50tULel and congregation on a coThtiThUOU5 basis.
Reputational - thi5 looks at Possible damage to the eharitys Wlutstion that can arise from mis-use of donated income.
recruitment of non qualifjed Imams or lectsjrers ¢ic.
Havin8 a formal rectuilment process in place will ensure th81 quality of seryice is maintained by the charity.
Covid 19
The Covid 19 pand¢mi¢ had a majoT Lmpa¢t io the wotk of the TnL%t. Due to the National lockdo￿ the Mosque was
¢omplelely closed for a long period of lime. Th"s was followed by a period when congregational prayers were not
perniitted and worshippers could only come itk for individual Praye￿ under strict conditions to protect them againsi
Covid infections. The tA)ckdown meant that the Mosque was closd during Ramadhan 2020. The Lockdown r¢5ulied in
big reduction in the amouTht of donations received by the TrusL
We wer¢ eventually abl¢ to open for congregational prayers with strict Covid 19 prevention procedurts such as.. booking
in worshippets. social disiancing. hand sanitiSiDg. f3¢e masks, bring owo prayer mats and ablution from home. These
restrictions meant that we ¢ould only accommodale around 2i°h of the worshippers thai we would Dornially have had foi
Friday prayers. Ow Madr&5sah classes were also closed for many monihs Te5ulting in children rnissing th¢ir religious
1¢5sons.
The Tn￿l has belpcd the local community with Covid 19 prevention by allowing the NHS to Use ow Manchester
College Building as a Coyid 19 vac¢in8tioD centre. Thousan<L5 of people have received their vaccinations through our
¢entre. W¢ also trained volunteers to p¢rfonn the Tittjal of Islamic washing and sbtoudiDg of pcople who had pas5cd
away due to Covid 19. At one point we were the Only M05que in m?￿hester offering this im￿rtant religio￿5 service
atld received bodics from 811 over Gre4ter Manch¢s*T.

lBAD-UR-RAH￿N TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
REFERENCE AND ADMJNISTRATIVE DETAILS
Registered Charity number
512616
Prln¢lp•l address
North Manchesier Jamia Mosque
Itbad-Ur-Rahman Tnjst)
3 Woodland5 Road
Cheeiham Hill
Manchester
M8 9LF
Trusttes
M Azmi
K Hussain
l Hanif
G Hassan
D Fozdar
Audltors
DTE Busin¢3s Advisers Limiied
Ch2rt¢r¢d A¢¢ountaThts
Statutory Auditors
The Exchang¢
S Bank Strtel
Bury
BL9 ODN
Banker$
United National Bank Lid.
Unil 4, Cheeiham Hill Shopping Cenler
40 Bury old Road
Manchester
M8 SEL
STATEMENT OF TRUSTEES, BISPOIYSJBILITIES
The trusiees are responsible for PTeparing the Report of iht frystees and the fjnancial statements accordance with
applicable law and United Kingdom Accounting Standards (United Kt'ngdom Generally Aeeepied Accounting Practi¢¢).
The liw applicable to eharitie5 in England and Wales, the Charities Act 2011, Chariry (Accounts and Reports)
Rtgulalions 2008 and the provisions of the tntst deed requires Ihe trustees to prepare financial statements for each
financial year which giv¢ a trL2e and fair viemi of the stale of affairs of the chaTiry and of the incoming r¢3ources and
appli¢ation of resources, including ihe income artd expendiDJre, of the charity for that perio(L In preparing those
riDancial 5taternenis, the trustees are required lo
select 5uitsble accounting policies and then apply them consistently.
observe thE methods and principlE5 in the Charity SORP.
make judgements and estimaies ihai are r¢a50nabl¢ and prudent.
slate wherher appli¢abl¢ accounting standards have been followed, subjetl to any material deparnres disclosed and
explained in the fjnancial $(ai¢ments'
prepar¢ ihe finan¢i81 stsi¢meThls on the going concern ba515 unless il is inappropriate to presume that the charity will
continue in busint5S.

IBAI%UR.RAHMAN TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
STATEMENT OF TRUSTEES, RESPONSIBILITIES- eootinued
Th¢ ttuslet5 are Tesponsible for keeping proper accounting recorth which dis¢los¢ with reasonabl¢ accuracy at Bny time
the financial position of the Charity and EQ enable them to ensure thai the financial statements comply with The Charities
Act 2Ql I, the Charity {Ac¢ouots and Reports) RegulatioL% 2(K18 and the provisions ol tbe trust deed. They are also
responsible for safeguarding the assets of the charity and herKe for taking re050nable steps for the prevention and
detection of fraud and other irreguian"tses.
Approved by order of the board of ¢n￿¢e5 on...........
. and $i￿ed on its behalf by..
att - Tntstee

BEPORT OF THE INDEPENDEPIT AiJDITORS TO THE TRUSTEES OF
IBAD.iIR.RAHMAN TRUST
Opinioll
We have audited thc fLnazLcial statcmeDts of Ibad-Ur-R&ht)w) Trusl (the '¢ban"ty) for th¢ year ended 31 March 2021
which Comprise ihe Ststemenl of Financial Activities, the Srat¢ment of Financial Position. th¢ Stht¢ment of Cash Flow$
alld notes to the r￿jaI]C¢al statements. including a Summary of Si￿]ficant accountitkg PDlicie5. The financial reporting
framework that ha5 been applied in their prepatsiion LS appliuble law •d UJIJ￿ Kingdom A¢¢ountlll8 Standards
IUni¢ed KJ"ngdom Generally Accepted Accountin8 Praclice).
In ow opinion the fjnaocial siatemettts:
givc a true and fair view of the 5tste of the chaTitys offairs as at 31 March 2021 and of its i￿OrnIng resources &tLd
application of resources, for thc year then endcd.
have been Properly Prcpared in aecordance with United KiThgdom Generdlly Accepted Ac¢ounting Practice,. and
have bceTh preparcd in accordance with the requirtments of the Charities Act 2011.
Bgsis for opiniort
We conducted our audit irt accordance with Iniernational Sfandards ort Auditing (UK) USAS (UK)) and applicable law.
Our ￿spOnsibl1111¢S under those stsndards ale fither des¢ribed in the Auditors. r¢5ponsibilities for ihe audi¢ of the
finan¢ial statern¢nts 5¢Ction of our report. W¢ aff indeFtThd¢Tht of the cbarity in accordance wÈth the ethical r¢quiren)enis
that ar¢ relevant lo our audit of the financial starements in the UK. including Ihe FRC'S Ethi¢al Stsndar& and we hav¢
fulfilled QUT Otber ethical reSpo￿lbilitieS in accordance with tbese requirements. We believe thai rhe evidence WE
have obtained is sufficient and appropriate to prowde a basis forour opinion.
Conduslons relatlni to golng eots¢ern
In auditlllg the finart¢ial $18tements. we have wnclvded that th¢ tru5tee5' w of the going CODcern basts of accounting i
the preparation of th¢ fJnan¢ial statements 1$ appropriate.
Based on the work we have performe4 we have not ideniifi¢d any ma*rial uncertainties relalin8 to events or conditions
Ibat. individually or coll¢¢ti'iely. may c&st Si8wficant doubt on the charl￿$ ability to ¢OJllinue as a goin8 ¢oncern for a
period of at least twelve rnonths from when thE financial 5tatemeThrs are authoTis¢d for issue.
Our responsibiliu¢s and the respoosibilities of the trLLStees with resF¢d to going con¢em ¥e des¢ribed in the relevant
se¢iions of this T¢PQrt.
Other ittlormatlo
The ttustees are resportsible foT the other infoTmation. The Oth￿ informaiion Comprises the inforniation included in the
Annual R¢port. othtr than the financial statements and our Repon of the IndtpcThdeni Auditor5 thereort.
Our opinion on the financial siaiements does not cover tht other information art& excepi io th¢ extent othen¥ise
explicitly siaird in OUT repo￿ we do not expre$5 any forn of a55urancc Conclusion ther¢on.
It) connection with our audit of the financial siatements. our T¢5ponstbility 15 to rud the oiber inforn)ation and. itt doints
so, corb5id¢T whether the other infom)ation is materially incon5iStent with the financial sta¢emeThts or our knowledge
obtaincd in the audil or otheNis¢ appears ro be materially misst•*d. If we identify sucb mgterial incotLSiStencie5 or
appaTeNI material missiatements, we are required io deiemiine whether this gives rise to a tnai¢Tial missraiement in the
rinancial sraiements themselves. If, b&%ed on Ihe WO￿ we have F¢rfomJe¢ we conclude ihere 15 8 Ma￿la1
missiatemeni of thtsoth¢r infom)ation, we are required to w ihai faci Wt have nothing to report in this regard.
Matters on ivhich we are required to reporl by exc¢ption
We have nothing to report in respeci of the following marrers where the Charities [A￿ounts and Reports) R¢gulation5
I￿8 Teqiiir¢s us 10 Teport ￿ you if. in OUT opinion..
Ihe infomiation given in the Report of ihe Tn￿tr¢s 15 incotL%i5tent in any material respect with the financial
siaitm¢nis'. or
suffictent accounlitlg records have noi been kepi,. or
the fjnancial statements are noi In agr¢¢m¢nt with the accourtting re¢ords al￿ tetUrn5.' or
we have noi fe¢eiv¢d all the inlonnaiion and explanations we require for our audil.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
IBAD.UR.IL4HMAN TRUST
Respon5ibtlities o( trustees
As explained more fillly in the Statrtnettt of Tru5tces' RespoDsibilities. the w(ees ue tesponsible for the pr¢paTation of
the financial statements which give a true and fair view. and for such interna] control as the I￿￿tee$ detennine is
necessary to enabl¢ th¢ PT¢paraiion of fLnan¢ial statements that Are free from material roisstatement, wheihcr due to fiaud
or error.
In preparin8 the fLnan¢ial str1emen￿ the are responsible lor a55essing the charity'5 ability to continue &s a going
¢oncem, disclosing. ￿ applicable. matters related to going concern and using the 8OLng cottcern basis of ?￿OUnting
nless the trusiees either intend to liquidate the charily or lo cease op¢rntions, or have no realistic aliemative but to do
so.
Our Tt4bonsibilities lor ihe Audit of tbe fjD*rt¢lal $tsternents
We have been app)iThted as audiiors under Seuioft 144 01 the Chwiti¢5 Act 2011 and re￿rt in accorda[￿e with the Act
and relevanl regulatio￿$ made or havirL8 effeci th¢T¢undet.
Oui objectives ar¢ to obtain ieasonable ￿surance about whether the fjnancial staiements ls a whole are free fmm
material rnissiat¢meDt, whether du¢ to fraud 01 error, and to issue a Report of the Independent Auditors that includes OUT
opiThion. Reasonable assuran¢e 15 a high level of assurance. but is not a guarantee that an auth"t coThdu¢ied in ￿cordanCe
with ISAS (UK) will always detect a tnaterial rnisststement when it exi5w Mi55tatements Can aTise from fraud 01 error
and are considered maierial if, individually or in the aggregate, they could reasonably be ¢xpetted io iDfluence the
e¢ottomi¢ decisions of u￿$ takenon the basi5 of these fijuncial 5tatemoits.
Th¢ extent to which ourpri*edures are capable of detectin8 iTteguiarities. iDcluding fraud is detsiled below..
Irregularities, includJ"rt8 fraud, art insthoc¢s of non-¢ompliatLce with laws and regulations. We design proccdure5 in lin¢
with OUT re5pon$ibilitte5, outlined above. to deteci rnalerial misstaiernents in respect of irregularities. including fraiid.
The eKlend 10 whith our pr￿ed￿re5 are ¢apable of dete¢iing iueguiatities. in¢ludin8 fraul is detsiled below.
As part of our planniNg proteu:
W¢ enquired of management the $ys¢ms and ¢¢)nirols the charity has in place, the areas of the flnancial
statements that are mostly Su￿¢ptib1¢ to the risk of irregularities and fraud, and whether there was any known,
suspected or alleged fraud. Tr¢ charity did not infonn us of any known. suspected oralle8ed fraud.
We obtaitted an understanding of the legal aThl regulatory frameworks applicable to the ¢barity. We de*miin¢d
thai the following were rtLOSt relevant.. Chan"ties SORP (FRS 102). Companies Act 2006. Charibes Act 2016, atkd
health and safety legislation.
We consideTed ih¢ Jrtcenlive5 and opportunities thai exist in the charity. including the exteni of management bias.
which pres¢ni a pokntial for imglllaiiries atld fraud LO prFe￿ale4 al￿ iailored our nsk 2sse55m¢nl
ar¢ordin81y.
Using our knowledge of the charity. togeth¢rwith the discussion5 held with the ¢harity at the planning stage, we
fomed a conclusion on the ri$k of missraiemeni due ro irregularities including fraud and tailored our procedures
according to this risk a55e55men¢.
io

REPORT OFTHE INDEPENDENf AUDITORS TO THE TRUSTEES OF
IBAt￿UR.RAI[mAN TRUST
The key pro¢edur¢s we yndertook to detect irregul*Tilies intluding fraud durlng the course Df the audit
included:
Perfom)ing walkthrough rests of income and exFrtnses to ¢Dsur¢ that appropriate control$ and segregaiion of
duiies are in place.
Reviewing the flnancial ststement disclosures and deternining whether accountin8 pjlicies have been
appiopriaiely applied.
R¢vi¢win8 ¢hall¢ngiDg the assumptsons aDd judgemeThts used by management in their sigrufJLxnt accounting
¢5tinate5. in partkcular ID relation to depreciati¢)JL
Assessing the extrDt of tompliance. or lacko( with the relevani laws alld reguiatiotkE.
Testing key Aticome lities for evidence of management bias.
Documenting and Veri￿.￿8 all $ignifKant le1￿¢d parry b￿anceS and rransactton5.
Reviewing documenthiion swh as the ffiLStees minutes for di5CU55ions of irregularities including fraud.
OwiuÈ to ihe Inhe￿nI limilatsons of an audi( thcr¢ 15 an wiavoidablc risk that we rnay noi have detec￿ some material
mis5t2tements in the fjnancial statemeDts even though wc bavc propeily planned and perforn￿d our audit in accordan¢e
with auditing standard5. The primary responsibility for the prevention and deitction of irregularities and fraud rests with
Ihe trusi¢e5 of the crJtLty.
A ￿rther de5CriPtion of our responsibilities for the audli ofthe financial statements is Iwated on the Fitiancial Reporting
Council's website at www.frc.owukJauditotsresponsibilities. Th15 deKription fonns partof our Report of the Audiiors.
A furtber description of our Tesponsibiliti¢s for the audit of the fitkancÉal statements 15 located on the Financial Reporting
Council's web5lt¢ at www.frc.or8.uklauditOTsresponsibililies. This de5CriPtion fornjs p#rt of ow Report of th¢
Independent Auditor5.
Use of our report
This report is mad¢ solely to th¢ charitl$ tnustees. as a body. in accordance with Part 4 of the Chariiies {Accounts and
RepoTts) Reglllations 2(M)8. Our audit work has been undenakeD so that we rnight state to th¢ ¢harity'5 tystees those
matters we art required ￿ state io them in OD auditors, report and lor no Oth￿ puryY)se_ To the fullest extEnt perrnitted by
law, we do not accept or assume Te5pon5ibility to any¢)ne othet than the charity and th¢ charity's trustees as a body, for
our audit work. for this Tepoo or for th¢ opinions we have fom)ed.
JL
DTE Business Advisers Lirniied
CharteTed Accountants
SiaDJtory Authiors
The Exch2nge
5 Bank Street
Bury
BL9 ODN
Date..
24 June 2022

jB￿UR.RAHmAN TRusr
STATEMENT OF FXF4ANCIAL ACTIVITIES
FOR THE YEAR ENDED 3] MARCH 2021
2021
Total
fuDd$
2020
Total
fullds
Unrestricted
hJnd%
Restricted
n(b
INCOME AND ENDOWMEf4TS FROM
DonatlODS and le8acics
382.159
356J22
738.481
677,479
Inve51ment illcome
2085
5,922
Total
385.IM4
3%J22
741 J66
683,401
EXPENDTfuRE ON
Chariiable activitie5
Wages
Establishment cos
Donation5
Edueatyon and Guest speak¢
GovernanGe costs
DepTEciation
151.110
89,954
522
48,990
6,417
85m8
151.120
89,954
S22
48990
6,417
95167
168.437
93.719
33.010
40,106
5.754
96.436
9989
Total
382181
9,989
392I70
437.462
NET NCOME
2.163
346J33
348.496
245.939
Tr2tsslers between fun
14
(22&149
228.149
Net movement ill funds
(225986)
574,482
348,496
245,939
RECONCILtATION OF Fvf4DS
Total (￿ndS brought forward
3.436362
3.436,140
6.872,402
6,626.463
TOTAL FUNDS CARRIED FORWARD
3310376
4,010.622
7.220,898
6,872,402
The notes forn part of these financial stalemenls
12

IBAlkUR.RAHMAN TRUST
STATEMENT OF FINAf4CIAL POSITION
31 MARCH 2021
2021
Total
fuThd5
2020
Total
funds
Unrestricted
funds
Restricted
fijnds
Note5
FIXED ASSETS
Property, plant & equipment
2J25229
3.9844SI
6J09,680 .
4.593,947
CURRENT ASSETS
Debtors
C&Eh at bank #nd in hand
12
14,118
923,438
26.171
949,6119
2.309.735
937,556
2Q171
963,727
2.327.346
CRED￿oRs
Amounts falling due within One year
13
(52,SO9)
{52.509)
{48.891)
NET CURRENT ASSETS
885.047
26,171
911,218
2.278,455
TOTAL ASSETS LESS CURRENT
LIABILITIES
3.210276
{010.622
7,220,898
6,872,402
NET A&8ETS
3,210,276
4,010,622
7,220.898
6,872.402
FUNDS
Unrestriclcd funds
Restriclcd fur
14
3.210,276
4.010.622
3.436.262
3,436.140
TOTAL FUNDS
7,220.898
6.872.402
The finanelal statements were •pproved by the Board of TnJs¢¢e5 and aull￿rised for issue
and were signcd on its ￿half by:
on
K Hu5sain- Tnjstee
The notes forni pan of th¢s¢ fJoaThcial statements
13

IBAD.UR.RAHMAN TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 IURCH 2021
2021
2020
Notes
Cash flows from operating aciiyities
Cash gen¢rated from op¢ralions
448,589
344,341
Net cash provided by operating activitie5
448.589
344,341
Cash flows from iDvesting activities
Purchase of Property, planl & equipmcnl
Interest received
{1,811,61)0)
2.885
1157,113)
5,922
Net cash used in investing a¢livitie5
(1,808,715)
Change In ¢35h and cash equivalents I
the reporting period
Cssh cash equivalents at the
beginning of the reportiDg period
11,360.126)
193,150
2J09,735
2.116,585
Cash gnd eash equivalent5 at th¢ end of
the reporting ptriod
949.609
2,309,735
Th¢ notes forni part ofihese fin3n¢ial ¥latemertlS
14

EBAlkUR.IL4HMAN TRUST
NOTES TO THE sfATEMEYf OF CASH FLOWS
FOR THE YEAR ENDED JI MARCH 2021
RECONCILJATIOt4 OF NET INCOME TO CLSH FLOW FROM OPERATING ACTtvrrIES
2021
2020
Net income for the reporting period (a5 per the Ststement of Financial
Activities)
Adjustments for:
Depreciaiion charges
Inieresi received
Decreasel(increase) in debtors
Increase in ¢￿ditorS
34&496
245.939
98867
(2I8SI
3,493
3,618
96,436
(5.922)
(1.168)
9.056
Net cash provlded by operatltsns
448,589
344,341
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.20
Cash flow
At 31.3.21
Net tish
Cash it bank itsd in hand
2J09.735
(1,360,126}
949,609
2J09,735
(I J60.1261
949.609
Total
2J09.735
(IJ60,126)
949,609
The no￿$ fom? partoftbcsc financial stht¢ments
Is

IBAl￿VR.RAH￿IN TRUST
NOTLS TOTHE FINANCIAL STATEMENrs
FOR THE ITAR ENDED 31 MARCH 2021
LEGAL STATUS
Ibad.Ur-Rahrnan trt￿t is r¢gulated by chariry commission since registration on 24 May 1982.
ACCOUNTING POLICILS
Basis of pr¢paring the financi41 stst¢Jn¢nts
The financial stsiements of the charity. which is a public E¢tLefiL entity under FRS 102, haye been prepared in
accordance with the Charities SORTr (FRS 102) 'AccouoiiThg and Reporting by Ch￿l￿e5.. Statezlleni of
Re¢ommended Piaciice applhcable to ¢haritie5 prcparing their accounts in accordance with the Financial
Retx)rting Starhdard applicable in ihe UK and Republic of Ireland (FRS 102) (effective l January 20191.,
Financial Reporting Standard 102 Tr¢ Financial Reporting Siandard applicable in th¢ UK and Republi¢ of
Ireland, and the Charities Aci 2011. The Iinan¢ial Stslemcnts have been prepared under Ihe historiral cost
¢onvettiion. as modified by the ￿alUatiOn of Cerfain assets.
The Trustees have considered thc llnpxt of the pandemic ort the tnjst and Te¢ognik tbai the fvture Canft￿ be
predicted with certainty. The Tru￿ ronlinued to bc supymttd throughout the lockdow
After considering the rolc of Ibad-Ur-RahTnan within the wider cornmunity Id¢scribed on pages 14$ of thE
Tnjsiee's report) and risk maTha8ement, the trustees have rea50nablc expecralion that the trust has adequate
resources and cash flows to meet ivs spending commiDnents foi the foreseeable fvture. Weekly donations
continue ro ex¢eed on80ing wnning ¢osts of the chanty.
The lrnstces believe ¢hai the trusi Can manage the risk li fa¢¢5 at these Challenging times and therefore conrinue to
adopt the going con¢¢rn basis of.accountin8 in pteparing these fillan¢i21 statemEnts.
Intome
All income is recognised in the sU￿rne0t ol Financial A¢tivitie5 on¢¢ the charity has en¢iilement to ihe ￿Tr￿S, it
is Probable that the incotne will be received and the amount be measured reliably. Ith accordance with the
Chariti¢s SORP IFRS102). the general volunieer time of volunteers 15 not T¢￿gnISed as income and can refer
the truslec'5 annual repon for more infonheirn about thiei confftbution.
Expenditure
Liabilities are tecognised expendiwre as 500n as the￿ is a legal or constructive obligation Committing Ihe
charity to that expenditure, it is probable that a tTansf¢r of ttoDomic benefjts will be Wuired settlement and
the amount of the obligation cart be measured reliably Expenditure is accounted for on aTh accruals basis and has
been classifjed undcr headinos that a88Tegate ill cost related ￿ the catetsory. Where costs cannot be directly
0itrib￿ttd to parti¢ular heading5 they hav¢ been allocaied ¢0 a¢ijvLties on o b￿15 ¢onsisieni with the usc of
resources.
Property. plant & equipment
Depreciation 15 provided ai the following annual rates in order to write off each asset over its estimated ustful
Land
Freehold prnpety &
building
Fixwres and fillings
Leasehold property
- Not detKttiated
- Stsaighi line over 25 yea
25Y* on reducitlg balan¢¢
- StTaighi IiDe over 65 years
Exp¢ndilure on mir1￿ of fixture$ and fittin8s. which are IThlivid￿1IY imtnaterial, are ¢hars¢d 10 the
Statement of finan¢ial position when incurred.
Frc¢htsld Property is owned by th¢ Charity a￿9 il 15 Ustd fordireci eharirable puryy)s¢s.
The property curyenily under consiruction will not be depreciated unisl ¢on5tructiOn is complete.
56
continL*d...

IBAD-UR-RAHMAN TRUST
NOTLS TO THE FINANCIAL STATEMENTS- condnued
FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLicILg- eontintsed
Property, pl4Mt & equSpment
The residual values, ¢stim8t¢d u5efiJl lives and depreciaiion method of property. plant and equipment are
reviewed. and adjusted &s appropriat¢, at ¢3¢h siai¢m¢nt of financial posltion dat¢. Th¢ ¢ffexis of any revision
are recognised in the statement of financial activities when the ¢han8e ari$e5.
Taxation
Th¢ ¢harity is exempt from tsx on ils chariiable activiiies.
Fund 4ccounting
Unrestricied funds can be used in accordat)ce wilh the charithble objectives al the discretion of the twstees.
Resill¢ted fund5 can only be used for parti¢ular r¢stri¢t¢d purposes within th¢ objects of the charity. Restriciions
aris¢ wh¢n specified by the donor or when fvnds ar? raised for particular restricted purposes. In this ¢ase th¢
r¢s¢rvcs represent rnoni¢s held for th¢ d¢veloptn¢nt of the tno$4ue and monies held for specific charitsble work.
Further explanaiion of the nature and purpose of each hmd is incltJd¢d in the notes to th¢ fuwi¢ial statements.
Pension c05tS gnd other posl.retlrement benefits
The charity operate5 a defjned contribution pension schcrnc. Contributions payable 10 Ihe Charity's PEn5ion
5ch¢me arc Charg￿ to ihc Sta¢cTncnt of Financial Activili¢s in the p¢riod to which they relatc.
Cash cash equivalents
Cash and.¢a$h ¢4uivalenls include cash'in hand, deposits held ar call wilh banks and other short t¢mi liquid
investtnenls with original maturitie5 of thrcc months or less.
Critical aC¢tsUDtiD8 estimates attd Judgernents
In Ihe application of the charity's accounting policies. the trusiees are required io make estimates and Judgemenrs.
Th¢ tstimates are based on historical expeTtences and other relevant factors. A¢tual results may differ from these
Cslimaics.
The estimates are continually evaluated. Revisions to accounting estima¢¢s ar¢ r¢¢ogni$ed in Ihe peri￿ in which
the estimate 1$ revised.
The estimates and assumptions which have a significant risk of ¢au5ing a material 8djustt))ent to the e&rrying
amount of assets and liabiliiies are outlined below'.-
11 Estimaiing the usefvl economic life of in asset and the anticipaied residual valu¢ in calculating an appropriot¢
depreciation charge.
21 Reviewing Ihe valuation of frexhold land and buildings and deiemiining wh¢ihu there are any indicator5 of
impaim)eni of ihe charity's tsngible assets.
Government grant Incorne
Grani income that be¢otnes receivable und¢T 'ProtectipTh of Places of Worship Scheme. is recognised in in¢om¢
in Ihc period in which it becomes r¢¢¢ivable.
¢onlinued...

lBAl￿uR-RAHmAN TRUST
NOTES TO THE FINAIYCIAL STATEMENTS- tontinued
FOR THE YEAR ENDED 31 MARCH 2021
DONATIONS Af4D LEGACIES
2021
2020
Donations
Grants
644,203
94,278
665,711
11,768
738,481
677,479
Grants received, included in the above, are as follows..
2021
2020
Other grat)ts
94,278
11,768
Ir4VESTMENT INCOME
2021
2020
Deposit ac¢ouni interest
2.885
5,922
CHARITABLE ACTIVITIES COSTS
Support
costs Is¢¢
note 6)
Direct
Costs
Toial$
Wages
Establishment costs
DonalioThs
Education and Guest speakers
Gtsvtmance Costs
DepTeciation
151.120
84,845
522
48,990
151,120
89,954
522
48,990
6,417
9$￿67
5,IlJ9
6.417
9S,867
38J,344
11.526
392,870
SUPPORT COSTS
Governance
costs
Esiablishm¢nl ¢OSIS
Gov¢mance costs
5.109
6,417
11,526
18
continued...

llB￿UR.RAI1mAN TRUST
NOTES TO THE Fif4ANCIAL STATEMENTS- tODtinued
FOR THE YEAR ENDED 31 MARCH 2021
SUPPORT COSTS- contlnue
2021
Aydit fees
AccountaTKy 5ervi¢es
3,60
2,154
5,7S4
AUDITORS, REMUNERATION
During the year r¢rnuneration of £3,6{￿ {2020: £3.6(￿} was paid ￿ the audi￿lS of the charity.
TRUSTEES, REMUNERA110N AND BENEFITS
Qarnaruuarnan A2mi {Chief Imam) wa5 appointed Is trustee in July 2009. Mr Azmi L$ Ln the r¢¢eipt of a salary
for his position as Chicf Imam. During th¢ yw cnded 31 Marcll 2021 bc was paid a ￿MUneratIon of £23,046
{2020.. £26.231)
Trnst¢es' expenses
There were no tn]ste¢s' benefits or ¢xp¢t)s¢s for the year eAe413l March 2021, nor for the yt4r end¢d 31 March
2020.
STAFF COSTS
2021
2020
Wages and salaries
Social se¢urity costs
Other peThsion eosts
149.616
1,688
957
163.687
3,659
1,091
152361
168.437
The av¢rag¢ m¢)nthly numb¢T of ¢n)ploy¢e5 duriD8 the yearw&8 as follows:
2021
29
2020
28
Administraiion and suppon
No employees received emoluments in excess of £60.Crf)O.
19
ntinued...

IBAD.UR-RAHMAN TRUST
NOTES TO THE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED 31 MARCH 2021
io.
COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Untestricled
fut
Restricted
funds
Total
INCOME AND ENDOWMENTS FROM
Donations and l¢ga¢ies
333,982
343,497
677,479
Investment income
5,922
5,922
Total
339,904
343,497
683,401
EXPENDITURE ON
Charit2ble attivitie5
Wages
Eslabli5hmcnt costs
Donatiojjs
Education and Guest speakers
Governance ¢osis
Depreciation
168.437
93.719
6,763
40,106
5.754
86,447
168,437
93,719
33,010
40,106
5,754
96,436
26247
9.989
Total
401,226
36,236
437,462
NET JNCOME/{EXPENDITURE)
(61,3221
307,261
245,939
RECONCILIATION OF FUNDS
Total funds brought forward
3,497,584
3.128.879
6,626.463
TOTAL FUNDS CARRIED FORWARD
3,436,262
3,436,140
6.872,402
20
¢ontinued...

IBAD-VR.BAIIW TRUST
NOTES TO THE FINANCIAL STATEME14TS- ¢ootiuyed
FOR THE YEAR ENDED 31 MARCH 2021
ii.
PROPERTY. PLANT & EQIIIPMEP4T
FrEehold
land atKI
buildings
under
Freehold
]and and
buildings
Le&%ehold
land and
building5
FixtUT¢5
and
fittings
Totals
COST
Ai l April 2020
Additions
2,189,060
1011.600
2,442,410
401,697
73520
5.106,687
1.811,600
At 31 Match 2021
4,000,660
1442,410
401.697
73,520
6.918.287
DEPRECIATION
At l April 2020
Char8e for year
439,880
87977
180
180
66,680
1,710
512,740
95,867
At 31 March 2021
527,8S7
12J60
68J90
608,607
NET BOOK VALUE
At 31 March 2021
4.000,660
1914553
389J37
5,130
6J09,680
At 31 March 2020
2.189.060
2,W)2.530
395,517
6,840
4,593.947
Included in c05t w valuation of land and buildiD85 15 frecbold land of £449,ory) (2020 - £449.1M)O) which 15 Dol
depreciated.
The freehold property 1$ ihe Jamia Mosque. W(#)dlands Road. Woodland Streei. Cheetham Hill. A valuation of
£2,636,￿0 wa5 provided by Aspin and Cornpony Cbartered Surveyors on 19 June 2013. Tbis includes the latsd
on which Ihe re4levelopmeot of th¢ mosque is currently ongoiTh8. Wlth a value of £206,(KK>. The balance of
£2.430,IX)O r¢lat¢S to the valu¢ of the land and other btsildin8S Dot subject io redevelopmeDL
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Other debtors
Piep3yments and attrued income
12,000
2,118
12,QOO
14,118
21
continued..

RBA[￿uR-RAHmAN TRUST
NOTFS TO THE FANANCIAL STATEMEprrs- tOn￿￿￿ed
FOR THE YEAR ENDED 31 ￿Cll 2021
13.
CREDITORS: AMOUNTS FALLING DUE w[rff￿ ONE YEAR
2021
2020
A£¢n￿d expenses
52.509
48,891
14.
MOVEMENT IN FUNDS
N¢t
mov¢meDt
in fijnds
Transfers
between
nds
At
31.3.21
Ar 1.4.20
Utsrutricted funds
General futml
Revaluation reserve
1,969,680
1,466582
2,163
(228.149)
1,743,694
1.466,S82
3,436361
2,163
(228,149)
3210,276
Restrlcted funds
Zaknt
Building developmeni app¢a]
Building developlnent e%pend¢d
16.061
1337,239
2.182,840
io,iio
346.2J2
(9.989)
26,171
(1.583.451)
1.811.600
3.984,451
3,43114
346J33
228,149
4,010.622
TOTAL FUNDS
6,872,4112
348,496
7220.898
N¢t movEineiit in funds, included in the above are ￿ follows..
lrtcomin8
resources
Resources
expended
Mtsvem¢Tht
in fvnds
Unrestricted funds
General fund
38S,044
(3K2,881)
2.163
Re5tritt¢d funds
Zakai
Building development ¥ppeal
Building developmeni expended
10.110
346212
io.iio
346,212
(9,989)
19.989)
356J22
(9,989)
346,333
TOTAL FUNDS
741 J66
(392,870)
348,496
22
¢oniinued...

IBA[￿VR.RAHmAN TRusr
NOTES TO THE FINAPICIAL ￿ATEME￿uS- CODtinutd
FOR TE￿ YEAR Ef4DED 31 MARCH 2021
14.
MOVEMENT IN FUNDS- ¢ontinutd
Comparatives for movement ltt fun
Net
Traosfers
between
fuThd5
movernent
in fi]nd5
Ai
31.320
Atl.4.19
Unre5tri¢ted fuThds
General fund
Revaluation reserve
2,031.(KJ2
1,466,582
161,322)
1,969,680
1,466,582
3.497.584
(61.322)
3.436.262
Re5¢rieted funds
Zakat
Building development appeal
Buildin8 development expendcd
New Zealand Appeal
13,061
1,075,770
2.036.881
3.167
16.061
1,237,239
2,182,840
317,417
(9.989)
(3.167)
(155.9481
155,948
3.128,879
307.261
3.436,140
TOTAL Fuf4DS
6.626,463
245,939
6.872,402
Comparative net movement in funds. i￿7uded in the above ar¢ a5 folknvs:
In¢omsng
resources
Resources
expended
Mov¢m¢ni
in funds
Unr¢strlct¢d funds
General fund
339,904
{401226)
(61,322)
Restricied funds
Zakat
Butlding development appeal
BuildiD8 developtneni expended
New Zealar¥J Appeal
26,080
317,417
(23,080}
3,000
317,417
{9,9891
(3.167)
(9,989)
(3.167}
343.497
(36.2361
307.261
TOTAL FUNDS
683,401
(437.4621
245.939
Z%kut
This restricted fund comprises of inonics spttifically ￿ be Used for making donaiioThs io oiher chari15eslmadrasas
particularly to those in India and Pakistsn.
Building development #ppe
Tliis reskncted fund ¢omprJ5es of all monies donaied ￿ th¢ In￿t 5￿cificallY lor the ¢onsiru¢iion of the mosque
building.
Building developrntnt expended
Thi5 re5trictcd fund comprises of all the monies that has been spent on the mosque dcvelopment.
New Zealand Appt41
23
continued...

IBAIkuR.RAH￿ TRUSf
IYOT£S TO THE FINANCIAL STATEME1￿S- continued
FOR THE YEAR ENDED 31 MARCH 2021
14.
MOVEMENT IN Fuf4DS- continutd
This restricted compri5e5 of all the monies that been donaied w trust for th¢ victims of Chn'stchurch
mosque incident in March 2019. the cutrent year donatiou expense comprises the full amount of the appeal.
Transfers behvetn funds
Restrieted Funds
A toial ol £1,583,451 was tyansferred frorn the Building Dcvelopmeoi Appeal to the Building Development
Expended and £228,149 from General to Building Development Expended in Te5peci of the amount spent on
mosque develop￿ellt at)d consequently capitaiised
A5.
RELATED PARTY DISCLOSURES
During the period a iotal of key management personnel ¢omp¢rLYtion Of £23.046 (2020.. £26.231) was paid.
16.
ULTIMATE coNfROLLING PARTY
The ch￿lty 15 controlled by the tru51ees ID ibe offi¢¢.
24