MOUNT PLEASANT ISLAMIC TRUST
TRUSTEES. REPORT AND FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Registored Charity No. 517670

MOUNT PLEASANT ISLAMIC TRUST
Financial Statements for the year ended 30 September 2024
Charity No. 517670
Page
Trustees, report
Independent Auditor's Report
Statement of financial activities
10
Balance sheet
11
Statement of Cash Flows
12
Notes to the accounts
13to 20

MOUNT PLEASANT ISLAMIC TRUST
Trustees, Report
for tha vear ended 30 Seotember 2024
Charity No.
517670
The trustees wesent their annual report and financial statements for the year ended 30 Septernber 2024
The fflnan￿al statements have been prepared in accordance Yhlh the accountlng policie5 set out in note 1 arKI comply
th the charitys constitution, the Charities Acl 2011 and Accounllng Repjrting by Charities: Statement of
Re(x)mrnended Practice applicable to ch8rities preparlng thelr acwunts In accordance the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
Admlnlstratlve detalls
Charity Name.. Mount Pleasant Islamlc Trust
Also known as: MPIT
Charlty Nurnbw..
Charity Office:
517670
Madina Maslld.
Purfwell Lane
Batiey. WF17 7NQ
Custodian Trustees:
Gulam A Manlyar {deceased 29-￿24)
Ebrahlm H. Laher,
Yusuf Aswat
Esuf M. Karolla
Yusuf S. Patel
Abdul A Patel
Trustees l Office Bearer8:
Chair
Vic6 Chair
General SeGretary
Jolnl Secretary
Asslstant Joint Secxelary
Mohmd Faruk Dabhad
Suleman Nana
Fezal Vallmulla
Yusul l Lunal
Ebrahlm A Laher
TrF
Madrasah Seuetsry
Treasurer Hafez
A¥81stant Trea¥urer
Asslstant Treasurer
Office Bearer
Offlce Bearer
Offlce Bearer
Moh8in A P8ndor
Mohammed Amln Karolla
Va8hlu118h S Bodlyat
Yahya Y Akudi
Azhar Sallm Lakhl
Yusuf H Pandor
Nazlr S Lorgat
Other execullve member8:
Hafez Khalid A. Dali
ELYahim G. Karolia
E￿ahIM G. Laher
An18h l. Mayet
Imran Seedal
Yusuf Patel
Moosa Ravat
Rashkl E. Sonl
Zakir Sonl
18mall Lunat
Hanlf Valllmulla
Zaklr Ahm8d l. Lunal
Suhail May81
Hanif Mayet
Gulam Y. Lahar
Zunaid K8lhsrada
Mohammed All Karolla
Fazal Ahmed All Novsarka
Hafez Mohamed Amin Rawal
Abdul Rehman Y Mayet
Key Staff.. Madrasah Head T&acher:
Z. Akudl
AdvS8er8'. Banker8:
Virgln Money IYork3hlr8 88nk Hc). Lloyd8 Bank Plc, HSBC Bank PIC
AccountsntslAuditors.' Forrest Burlinson
20 Lane, D￿￿bUry. WF12 7RQ
Sollcltor8'.
Dl8ken & Co
20 Bond Street, Oawsbury, WF13 1AT
Audlior..
Ebrahlm Suleman ACA
Purp￿0 and actlvltles
The trustees confirm that they have referred to the guldance contslned In the Charity Commls51on's general guidance
on public benefit when reviewirvJ the charlty's alms and ob￿ctiveS and in planning future objectives, and have complled
wllh the Charities Act.
The wrposes of the charlty are..
The advancement of the Is18mic faith primarily in Mount Pleasant. Ba￿eY and its surrounding areas by all
means consistent ￿th the teachings of the Quran arKI Hadith as inlerpreted by the Deobandi school of
thought. and In partlwlar by the wovi5ion and maintenance of Masjkl Iplaco of worship) and Madrasah
(place of learning}-
Our aims are=
Carrying out reltgious, educational. 80clal. clvlc, charlt8ble, Ilterary. researth and visits from othgr
faith5 to the Irusl.
P4e1

MOUNT PLEASANT ISLAMIC TRUST
Trustees. Report
for the vear ended 30 Se
Charity No.
517670
lember 2024
Strengthenlng unlty and relations amongst Muslim communltle8 and Non-musllm communities promoting
hamiony and 8 coheslve society through interfaith work.
To support agencies and individuals and other charitable org8nlsatlon8 Involvad in charitable work and the
rellef of poverty or other soaal needs.
Publlc Beneflt Statemvnt
The Trustees confirm that they have referred to the guldance contained In the Charlty Commission's general guklance on
public benefit in exerclslng thelr POY•ers aThJ dulles aTrJ in planning future oblect(ves and have complled wlth the Ch8rllies ACL
Structure. 9ovemance and rnanagoment
The Charftable Trust Is wnslltuled by way of a Conslllutlon adopted 3 March 1985. a5 last amended on 23 November 2014.
The trustees named above have served throughout the year except where indicalad.
Appointment of trustees Is governed by the Con$tttutlon of the charity. The Trusl8e8 are authorised to appolnt new
trustees to fill vacancles arlslng through resignation or death of an exSstlng truste8.
The ch8rlty Is run by the 'Executive Committee, and ordinarily conslsts of not less than 3 and not moTe than
35 Indlvldu81s. Members of the Execullve Committee are elected at the Annual General Meeung.
Trustees are required to dlsdose all relevant Snterests and reglsler them vAlh the Executlve Committee and In
accordance with the Trusvs policy they mu81 vAlhdraw from decisions vthere a confllct of interest 8rlseg.
Pollclo8 and procodur•• adopt•d for thè Indu¢tlon and Iralnlng of truste•s
Trustees are elected on their past re￿rd of charitable V•Drk with the Trust. To ensure Ihal new Iruslee8 fulfil their dutle8
and r68ponslbilllle$ th8 Trust will provlde guldance and 8sslstsnce In accordance with the Charlty Commission's
guodellnes. Th& Trust will 8180 nomlnale one P8rgon to attsnd tralning courses and that person wlll be regponslble for
tralning new tru8tee8.
K•y man•gam•nt pbrnonnel 4nd pay pollcy for ••nlor •taff
The truste89 ¢onslder the Execullve Commlttee 88 comprlsln9 the key management per¥onnel of the charlty In charge
of dlre¢llng and controlllng the charity and runnlng and operating the tharity on a day to day basis. All Iruglees give
Ihelr Ilme freely and no trustee remunerallon was paid durlng the year. The pay of 8enlor 8taff Is revlewed regularly In
ccordance wllh what Is consldered to be good pracllGe.
hlev•m•nt• and porfomian¢•
Ma8Sld Tollels refurblshed and Ma8lld Roof repair Completed.
In8ta11811on of new door$ at the Masjid.
Refurbi$hmenl of Old Madr8S8h H811.
Hosting World￿de Quran Compelltlon over 4 days.
Refurbishment of Nursery play are8.
General rnalnlenance of the New Madrasah.
Inltl81 an81ysls of Madras8h re-struGture.
Wlnter breakfast club and games nlght for the youth.
Access to burial services 24hr 15 avallable to memberg and non members.
All0V￿￿9 Interfaith meetings and arranglng vlslts to the Maslld and Madrasah wth Schools, churches,
voluntary organisallons.
Safeguardlng tr8Snlng workshops for all Uslaads Iteachersl, volunteers, Trustee8 and caretakers.
FuThYralslng through receiver system and payments made onllne or vla bank transfer for greater llexlbillty
Crlminal Record Bureau checks for staff and volunteers are In place and ffjnewed.
Providing Access lo marriage ceremonles and savices.
Access to membership applicatlons onllne.
Contlnue to bulld good communlty relatlons wth. locsl schools. educatkjn 8Uthority. local coundllors,
central government and arranglng meatlng$ with the Pollce In our venues to enable the local
community to attend.
En5UTiW young peoplè have access to educauon material through speeth8s, litèrature 8fKI lectures online.
Ouring the year pupils from the trust entered major Quran (x)mpelilions, reaching the finals In each competition.
Pupil admissions for members and non-members children fro the Madrasah.
Raising furKls from the community for local. nation81 and vKJrldwde dlsasters such as MRI appvdl and Palestine.
The MPIT web8lte Is up and running for the wmmunity to acc888.
On Llne Payments systems in place.
Madrasah Fees paid via on line payment System IRaazll-P8rents having ability to pay 10
monthly or 12 month in5ts1mentsl.
Completion of Islamiya Syllabus.
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MOUNT PLEA&4NT ISLAMIC TRUST
Trustees, Report
for the
ear ended 30 Se
Charity No.
517670
tember 2024
Other Madra5ah Schoolslsubscrlblng lo Sy118bus. copy rights in place
Fund raising for local and inlernallonal ch8ri118s induding emergency appeals for dl888t6rs like Pakistan tloods.
Children activities and progr8mmes Introduced during school holidays.
Creation of revival group lo cater for the 8plritual needs of the communlty.
Programmes and activities held for ￿￿)Men and girls
Pupil admissions for members and non-members children for the madrasah.
Assisl new Musllrn8 to access leaching arvj praying facilltle8.
First Youth conference took place
Mount Ple8sanl Is18mlc Trust continues lo provide formal and non formal education lo students by Iralned le8chers
and supwjrts the teachers with internal and external Ir8lnlng Inltiatives such as child proleclion,. first 81é., health and safety:
and safeguardlng training, these training d8ys ar& buSlt Into the leaGher's year planner
A Successful and fully subscribed Darul Arqum Nurs￿ servln9 the wder ¢ommunlty.
Female volunteerg of Mount Pleasanl18lamlc Trust contlnue to asslst the trust by holding charity events
and women8 wellb8lng programme8.
CCTV systems have B5s151ed the pollce In crlme prevenlSon #t tr￿th slles.
Effectlve sysl8m5 ar8 in place for ¢ommunlcallon be￿On the Iruslees. members and Staff of the Iru8t.
Everyone is encouraged to provldg feedback and inpul lo the Executive Comrnlttee vla email. phone or In wrllln9.
Regular executlve meetings are held lo identify deficlt8 and the minuteB of eath meets'ng can be acces88d on
request ty members.
Flnanclal r•vl•w and r•sorvo$
The Trustees are ple888d to report th81 In the year donallons were recelved enabling the charlty to continue th8 achlevemenl
of118 obleclives. Durlng the yaar the funds generated by Ihe Tru81 actfvlties have enabled the Trust lo cover the b1118 of tha Charlty.
The ch8rlty's expenditure on Gharllable activities exceeded Its over811 Inc¥Jme for the year by £97,09212023.. £113.279}.
A8 ever the charltys prlnGlpal cost is wage8 and 8alarle8 for Staff, these wsts which account for 60% of lotsl expendlture,
have rlsen by £100,511 In the year.
Islamlyah PubllGatlons which18 th8 pub118hlng of the M8dr•s8h syllabus has made $8le8 In the year of £58.125
{2023'. £57.199). and income from hlrlng of premises ond utensils was £21.32012023.. £28,630).
General re8erves were £389,246 a$ al 30 September 2024 {2023: £387,697).
The Propety Fund w88 £1,351,611 thls Is the book valu8 lat costl of th6 bulldlng5 and so cannot be conslderad 89
readlly ava118ble reseNe$.
Mount Plaasant18lamlG Tru81 has a pollcy of malntalnlng a M8dr88ah FurKI vAlh a mlnlmum of working capltal of £25,000,
which is lopped up from the Gener81 reserves. This 8ffecllvely Tepresents the annual cogt of supportlng the Madrasah
a￿Ve the fe88 Ihet are receSved, the top-up for thls1881 year was £287,431 (2023.. £321.314).
Re•arve8 poll¢y
It18 thé policy of the Tru81 to malntaln unre8lrlcled funds such that the nomial actlvitles of the charity esn be
malntained al 8 sallsfactory level, our obligation5 mal and the 8ervlces w>vlded by MPIT are enhanced.
The levels of the reserves are detailed in the financlal statements. The reserve5 of the Trust orlgln8te from origlnal aThJ
Subsequent capltal and revenue donallons. The Trustees have gdopled a reserves Fjolicy that ensures the wnlinuing
ability of the Trust lo meet 115 oblecllve5. The Trust now ha¥ 2 Invesiment propertles 10 8UPPOrt its aclivltle5.
Invostmont Pow•rn
The Consllbjllon aulhorises the Iruslegs lo make and hold Investments In accordance wlh the objects and profe$slonal
advlce using the general funds of the charlty.
Rlsk managgmgnt
The truste88 actfvely 8ssesg the major risks lo which the charlty18 exposed through regular rneellng8 and are satisfied
that Systems 8re In place lo mitigate their exposure to any major risks.
These inGlude'.
Safeguarding Iralnlng V•Drkshops for all Uslaads Iteathersl, volunteers, Trustees and caretakeTS.
Crimin81 Record Bureau checks for stsff and volunteers are in place and renewed.
CCTV systems whlch have assisted the police in crime prevenllon at both siles.
In the course of the year the Iruslees have reviewed the need to malntain adequate resources for both worklng
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MOUNT PLEASANT ISLAMIC TRUST
Trustees, Report
for the vear ended 30 SeDlember 2024
Charity No.
517670
capital and future resource needs.
Effective systems are in place for communKation bets¥een Trustees. members and staff of the trust.
Regular executlve meetlngs are held lo identify deflclts and the minutes of each meeting can be accessed on
request by members.
Everyone is encouraged ta provide feedback and Input to the Executive Committee vla emall, phone or in writing.
Plans for futuro pgrlod3
The following proposed fijlure key obje¢tlves are to help ensure the smooth and effeGtive running of th8 Tru81.
Ongoing discussions with members to keep propertles updated and repaired.Propose
fijture works wlth regard lo property including the annex.
Conllnu8 to in¢rease m8mbership and raise funds.
Make a￿e$S lo faci11118s for the whole communrty.
Property investment- 2 propertles purchased to safeguard the future Income of the Trust.
Ensure budget plans are In place s¥lth stralegles to meet the Trust's yearly flnanclal obligations.
1- Strong organl•atlon ftnd 18adornhlp
The Tru8t need8 to continue looklng to..
1.1 Slrenglhening the organisallonal 81ructure.
1.2 Taklng Steps lo be an effecllve, dynamic, strong and Injsled charfty.
1.3 Worklng In partnershlp wllh local org8nisallons', the communlty,. healthcare and wllco to strengthen
community 8afety.
2 . Securn Ilnanclal ro•ourc•s
2.1 Strengthgn our Independence of 8llr8Gt4ng donors by Identlfylng fundlng 3ource5 via local buslnesses.
2.2 Secure and strengthen partnershlpB wlth parents of the young chlldren allending the M8dra88h
2.3 Develop a strong volunteer base for the Mount Pleasant Islamlc Trust and youth development initlallves.
3- Nurturlng frlend•hlp• and ostabllshlng n•w notworks
3.1 Buildlng a Blronger relallonshlp wllh mainstream and communSty organlsations afKI engaglng wlh them.
Tru¥to••' re¥pon•lbllltl•g In rnlatlon to tho flnanclal statem•nt•
The charlty truste88 are responslble for preparlng 8 tru318es' annual report and financlal slatements in accordance wlth
app11￿ble law and Unlted Klngdom Acoiunllng star￿ards Iunlled Klngdom Generally Accepted Accounllng Practice).
The law applicable to charltles in England and W8188 requlres the truste￿ to prepare flnanclal statements for each
financ181 year N*thlch give a true and falr view of the 8tale of affalr¥ of the tharity and of the Income and expendlture
of the charlty for that period. In preparing flnanclal statements, the Iruslees are requlred to..
s8IKt sultablg accounllng pollcles and apply them consi5tenUy;
observe the methods and prlnciples In the applicable Charllles SORP;
make judgements and estimates that are reasonable and prudent-
slate whether applicable accounllng standard8 and statements of recornmended pr8cllce have been
followed 8ubje¢t lo any departures dlsdosed aThJ explalned In the financlal statements,. and.,
prepare the finanGlal statemen18 on a golng concern basls unless1118 Inappmpriale lo presume that the
charity ￿11 continue in operatlon.
The trustees are responslble for keeplng acwunllng records that dlsclose wth oasonable accuracy at any Ilme the
financial posltlon of the charity and to enable them to ensure that the finanGlal statements comply wllh the
Charltles Act 2011. the applicable Charilles (Accounts and Reports) Regulations, and the provisions of the Trust deed,
They ara also responsible for safeguarding the 8ssels of the charity and taklng reasonable slep5 for the prevention
and detection of fraud and other Srregularilles.
The trustees are responslble for the malntenance and inlegrlty of the charity and finandal information Included on
the charity's website in accorfance wllh leglslalion in the United Kingdom governlng the weparalion and
dissemination of financial statements, such legislatbon may differ from leglslation in other jurisdictions.
Thanks
The trustees take Ihls opportunity lo thank the local community. in partiGular our generous donors and benefiGiaries
for thelr support and having faith in the Trust for Its 8blllty lo deliver ￿TvICeS to the local Islamic community.
P&Je4

MOUNT PLEASANT ISLAMIC TRUST
Trustees. Report
for the
ear ended 30 Se
Charlty No.
517670
tember 2024
The executlve commltte8, volunteers, staff and frlends remain committed to the of Mount Pleasant Islamlc Trust.
Approval
Thts report approved by the tru8tee8 on 18th May 2025 and 81gned on thelr behalf.
81gn•d Mohmad Faruk Dabhad
(Chalrl
81gn•d Mohammed Amln Karalia
(Treasurar)
P&Jg 5

MOUNT PLEASANT ISLAMIC TRUST
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOUNT PLEASANT ISLAMIC TRUST
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charitv Realstration No. 517670
Oplnlon
We have audited the financial slatements of Mount Pleasant Islamic Trust for the year ended 30 September
2024 which comprise the Slatement of Financial Activities , the Balance Sheet, the Cash Flow Slatement
and notes to the financial statements, including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards. including Financial Reporting Standard 102.. The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements..
Give a true and fair view of the state of the charitable companvs affairs as at 30 September 2024
and of its incoming resources and applications of resources, including its income and
expenditure, for the year then ended;
Have been properly prepared in accordan￿ with United Kingdom Generally Accepted
Accounting Practice.. and
Have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charitablé company in accordance with the ethical requirements that are relevant to our audit of
the financial stataments in the UK, including the FRC'S Ethical Standard,and we have fulfilled
our other ethical responsibilities in accordance with these requirements. We believe thal the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons ralatlng to going concern
In audiling the financial Statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the com panvs ability
to continue as a going concern for a period of at least twelve months from vlhen the financial stalements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the related sections of this report.
Other Matter
The financial statements of Mount Pleasant Islamic Trust for the year ended 30 September 2023 were not
audited and therefore no independent audit opinion was issued in respect of that period. Therefore, the
comparative figures shown in these financial statements for the prior year are unaudited. Our opinion is
not modified in respect of this matter.
Other informatlon
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information
contained within the annual report.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Page 6

MOUNT PLEASANT ISLAMIC TRUST
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOUNT PLEASANT ISLAMIC TRUST
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charlt Re
Istration No. 517670
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material misstatements,
we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
Matter8 on which we are raquired to report by excèption
In the light of the knowledge and understanding of the charity and its environment obtained
in the course of the audit, we have not identified material misstatements in the trustees report.
We have nothing to report In respect of the following matters in ￿latiOn to which the Charities (Accounts
and Reports} Regulations 2008 requires us to report to you rf, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit
have nol been received from branches not visited by us: or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audlt., or
Responslbllitos of trustees
As explained more fully in the Trustees, Responsibllltles Statement {page 4), the trustees are
responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees determine is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to
or error. In preparing the financial statements, the trustees are responsible for assessing the charitls
ability to conlinue as a going concern. disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the charity
or to cease operations. or have no realistic alternative but to do so.
Audltor'8 r•spon8lbllltle8 for the audit of the flnancial statemants
We have been appointed as auditors under Section 144 of the Charities act 2011 and report In
accordance with the Act and relevanl regulations made of having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the flnancial statements as a whole are
free from material mlsstatemenl. whether due to fraud or error, and to Issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance bul is not a
guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered material If,
Individually or in the aggr8gate, they could reasonably be expected to influence the economic decisions
of users taken on the basls of the financial statements.
As part of an audit in accordance with ISAS (UK), the auditor exercises professional Judgement and
maintains professional skepticism throughout the audit.
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MOUNT PLEASANT ISLAMIC TRUST
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOUNT PLEASANT ISLAMIC TRUST
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charit Re
Istration No. 517670
The extent to which the audit was considered capable of detecting irregularities including fraud.
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements in respect
of irregularities, induding fraud.
To help us identify instances of non-compliance with laws and regulations that might have a material
effect on the financial statements, and in identrfying and assessing the risks of material misstatement
In respect to non-compliance, or procedures included, but were not limited to..
Making enquiries of management and. where appropriate, those charged with governance. as
to whether the charity is in compliance with laws and regulations. and discussing
their policies and procedures regarding compliance with laws and regulations.,
Inspecting correspondence. if any. with relevant licensing or regulatory authorities.,
Communicating identified laws and regulations to the engagement team and remaining alert
to any indications of non-compliance throughout our audit,- and
Considering the risk of acts by the charity which were contrary to applicable laws
and regulations, including fraud.
We also considered those laws and regulations that have a direct effect on the preparation of the financial
statements, such as tax legislation, pension legislation. the Charities Act 2011
Based on our understanding of the charity and its sector, we identrfied that the principal risks
of non-compliance with laws and regulations related to UK Charity Law and Safeguarding regulations.
We considered the extent to which non-compliance might have a material effect on the flnancial
stalements. as well as those laws and regulations that have a dlrect impact on the preparatlon of the
financial statements.
In addition, we evaluated the trustees, and management's incentives and opportunities for fraudulent
manipulation of the financial statements Including the risk of override of controls and determined that
the principal risks were related to revenue and management bias in accounting estimates and application
of controls around authorisation around expenditure and payments.
Our audit procedures in relation to fraud included but were not limited to..
Making enquiries of management on whether they had knowledge of any actual, suspected
or alleged fraud.,
Gaining an understanding of internal controls established to mitigata rlsks related to fraud;
Discussion amongst the engagement team around the risks of fraud.,
Evaluating and responding to the high risk of management override of controls by performing
suitable tests over areas such as accounting entries;
Substantively testing areas susceptible to fraud and manipulation, such as revenue recognition.
There are inherent limitations in the audit procedures. Auditing standards limit the audit procedures
to identify non-compliance with laws and regulations, the further that particular laws and regulations are
from financial transactions. the less likely it is that we would become aware of non-compliance.
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MOUNT PLEASANT ISLAMIC TRUST
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOUNT PLEASANT ISLAMIC TRUST
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charit Re
i8tratlon No. 517670
As with any audit, there remains a risk of non-detection of irregularities, as these can involve collusion,
forgery, intentional omissions, misrepresentations or the override of internal controls.
The primary responsibility for the prevention and detection of irregularities. induding fraud, rests with
the trustees.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uldauditorsresponsibilities. This description
forms part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with the Charities
Act 2011. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone olher than
the charity and the charity's trustees as a body, for our audit work, for this report, or for the
oplnions we have formed.
18th Ma
2025
Ebrahlm Suleman (Senlor Statutory Audltor)
for and on behalf of Forrest Burllnson, Statutory Auditor
20 Owl Lane. Dewsbury WF12 7RQ
Page 9

MOUNT PLEASANT ISLAMIC TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity No.
517670
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Notss
Income and endowments from:
Donations
Charitable activities
Trading activities
Investment." bank interest
177,100
99,577
58,125
6,518
177,100
883,891
58,125
6,518
144.686
720.322
57.199
3.059
784.314
Total Income
341,320
784,314
1,125,634
925.266
Expendlture on:
Charitable activities
Masjid
Madrasah
Darul-Arqum
Ch8rit8ble donations
Trading activities
Other actlvlly costs
137,122
137,122
751,845
263,575
12,134
27,584
30,466
37.450
747,943
214,142
98
14.978
23,934
751,845
263,575
12,134
27,584
30,466
10
Total •xpendlture
207,306
1,015,420
1,222,726
1,038,545
Net incom•l{expenditure)
134,014
(231.106)
(97,092)
(113.279)
Transfers
19
(281,181)
281.181
Net movement In funds
12.19
(147,167)
50,075
(97.092)
{113,279)
R•concllllatlon of funds:
Total funds brought fonvard
2.257.440
279,427
2,536.867
2,650,148
Fund funds carrled fonyard
2,110,273
329,502
2,439,775
2,536,867
Page10

MOUNT PLEASANT ISLAMIC TRUST
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
Charity No.
517670
Unrestricted Re8trlcted
Funds
Funds
Total
Funds
T¢)tsl
Funds
2024
2023
Notes
FIXED ASSETS:
Tangible assets
15
1,351,611
1.351.611
1,486,005
CURRENT ASSETS:
Stock
Debtors & Prepayments
Cash at bank and in hand
Total current assets
98.258
968
665,472
764,698
98,258
35.177
1.006.850
1,140,285
73,743
40,743
995,136
1,109,622
34,209
341,378
375,587
17
LIABILITIES:
Creditors falling due
within one year
18
6,036
46.085
52,121
58,760
Net curr•nt asset8
758,662
329.502
1,088.164
1,050.862
NET ASSETS:
2,110,273
329,502
2,439.775
2,536.867
FUNDS OF THE CHARITY:
19
General purposes fund
Property fund
Madina Masjid fund
Madrasah Fund
Darul-Arqum Fund
Kind Connections
Musalla Carpet Fund
389,246
1,351,611
369.416
389,246
1.351.611
369.416
25,000
299.579
897
4,026
2,439,775
387.697
1,486,005
383.738
28,208
246,296
897
4,026
2.536,867
25.000
299,579
897
4.026
329,502
2,110,273
The notes on pages 13 to 20 fom part of these a¢¢ounts.
Approved by the trustees on 18th May 2025 and slgned on thelr behalf by:
Signed . Mohmad Faruk Dabhad
(Chair)
Slgned .
Mohammed Amin Karolia
(Treasurer)
P￿811

MOUNT PLEASANT ISLAMIC TRUST
STATEMENT OF CASH FLOWS
AS AT 30 SEPTEMBER 2024
Charity No.
517670
Total
2024
2023
Notes
Cash flows from operating activities
21
11,714
29,034
Purchase of property, plant and equipment
Change in cash and cash equlvalents in the reporting period
11,714
29,034
Cash and cash equivalents at the beginning of th6 period
995,136
966,102
Cash and cash equivalents at the end of the period
1.006,850
995,136
Reconclliation of cash and cash equlvalents
Bank and cash in hand
1,006,850
995,136
Total cash and cash equivalents
1,006,850
995,136
Page12

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity No.
517670
Accounting Policies
The Charfty Is 8 publlc benefit entity as defined by FRS 102.
The prinupal accounlirvJ policies adopted. ludgements and key sources of eslimalion uncertalnty In the
preparation of the finandal statements are as follows..
1.1 Basls of preparatlon of accounts
The accounts are prepared under the hlstorfcal cost corwentlon and Indud¢ th$ results of the tharivs
operations vthich are described in the Trustees, Report and all ol vthich are continuing.
The accounts have been prepared in accor(iance with the Statement of Recommended Pradce: 'Accountlng
and Reporting by Charllies preparing their a(c￿￿nts in accordance vAth the Finanaal Reportlng Stsndard
applicable in the UK ar￿ Republic of IrelarKI IFRS 1021, applicable regvlalion5, and the Charllies Act 2011.
The financlal statements are prepared in sterfing, whlch Is the functional currenGy of the charity and monetary
amounts are rourHJed to the nearest £.
1.2 Fund8 structure
Reslricled funds are funds ￿tch are to be used in accordance wlh specSfic r8slrfcUon8 Imposed by the donor,
legator. grant pro￿der, or trust deed.
Resldcted fund8 are those relating lo monles donated and fees collecied In running and supportlng the
Madressa and Darul-Arqum, as w811 a8 appeals and donauons for speafic purposes explalned In the notes below.
Unrestricted Income fu￿$ Compris8 those funds whlch the trustees are free to use for any purpose In the
furtheranGe of Ihe charitable objects. Unreslrfcted funds Include deslgnated funds vknere the tru$le6s. at tholr
dlscrellon. hav8 craaled a fund for a speaflc purpose.
Deslgnaled funds are the Proporty Fund that represents the'brlck8-and-morta¢ of assets that I￿Uld have to be
dlsp)$8d of for these fund8 to be reall8ed and the Madlna Masjid fund Nvhlch18 the operallng eApItsI of tho Masjid.
1.3 Incom•
All Incomlng resources are recognSsed onca tha ch8rlty ha5 enllllement lo the resourc8s.11 Is certaln that
r8sourc8s ￿11 be rece6ved arKI the monetary value of Incomlng resources can be measured vAlh suffidenl
rellability and are staled before all expenses.
1.4 Exp•ndlturn
LSabllllies are recognlsed 8s resources expended as Soon as there is a legal or constructive obllgallon
commilling the Gharlty to the expendllure. All expendlture is accounle(I for on an accruals basls and has been
classlfled under headlngs that aggregate all cost8 related lo the category.
Where expendllure has been allocated ba￿en activltles thls has been done on the bo61s of Ihe ulillzatlon ol
facllltles approximating to the amount of space occupled.
All expendllure Is shown Inclusiva ol VAT the charfty18 not entllled to reclalm.
1.5 Allo¢Jtlon of ov•rh•ad and •upport co
Overhead and support G051s have bggn allocalad a8 Included In note 11 below.
1.6 Tanglbl• flxed a¥s•t• for uso by tho charlty and d•pr•¢lJtlon
TangSble fixed asselg for use by the Gharity are slated al cost less depre¢lallon.
Depreciation is prO￿ded al rates calculated to wrlte off the c05t or valualSon of ffixed assets less Ihelr eBllmaled
residual value over Ihelr expected useful Ilves on the followng bases=
Land
NIL
Bulldlngs
slraighl Ilne over 25 years
Flxtures. Fittlng5 & Equlpment
slralghl Ilne over 5 years
1.7 Slock
Stocks are staled al lower ol cost and estlmated selllng prlca less Gosts to complete and sell. Cost comprises
direct malerfals and. whera applloqble. other dlrect costs Incurred In brlnging th6 stocks to thelr present condltlon.
1.8 Dabtors and pr•pawn•nt•
Trade and other debtors are recognlsed al the selllemenl amount due after any discounL
Prepayments are the amount of oxpen¢Jiture prepald as at the period end after taking aGcount of any dlscount.
1.9 Crnditors and provlslons
Credllors and promsions are rerAJ9nised where the charlty has a present obligation as a resull of a past
transaction or event that wll probably result in the transfgr of lund5 and the amount due to Settle the obligation
can be measured or eslimaled rellably, these are recognised after any discount due.
13

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEM8ER 2024
Charity No.
517670
1.10 Flnanclal In•trum•nt¥
Financial instruments are recognised in the Gharivs balance sheets ￿en the charity b8com8s party to the
contractual provlsions of the inslrumenl.
The ch8rlty h85 financial assets and Ilabllltles of a klnd that qualify as basic flnanclal Instruments.
Basic financial assets, sthlch include debtors and cash and bank balances, a￿ inits'ally measured al
transaction price including Iransacllon costs and are subsequenily carfed at amortlsed ￿$1 using the
effectlve Interest method unless the arrangement conslltutes a finanfyng transaction, vknere the Ir8n8aclion
is measured al the present value of the future receipts discounted at a m8rket r8tè of interest. Financial assets
c188slfied as receivable wthin one year are not amortised.
Finanual liablliues and equlty Instruments are classified according lo the substance of the contractual
arrangement8 entered into. Being a company Ilmlte(J by guarantee, the charity has no equlty Instruments.
Basic financial liabllllles. Includlng creditors and bank108ns are InI￿allY ￿COgnised al transaction pr5ce
unless the arrangement conslllule5 a flnanclng Irdll3aclion, Nthere the debt Instrument Is measured al the
present value of the future receipts discounted al 8 market rate of Interest.
Financlal liabllitie8 classlfled as payable Nwthin one year are not amortl88d.
Trade credllors are obligations to pay for goods or seNlce5 that have been acqulred in the ordlnary cour$8
of busines5 from suppliers. Amounts payable are dassified as current l1ablll￿eS if payment Is éu8 vthlhln
one year or le35. If not, they are presented a5 non-currenl Ilablliues. Trade creditors are rgcognlsed Inlllally
at Iran8aclion prlce and subsequently measured al amortl8e¢J cost using thè effecllv8 Interegl method.
2 0onatlon¥ and qlftj
Unre•trlctod
Fund•
R￿trIcI•d
Fund•
2024
Total
2023
Totsl
General donallons
177,100
177,100
144.686
177.100
177.100
144,686
3 Income Irom charltabl• a¢tlvltl••
Unrn•trl¢t•d
Fund•
Re•trlctod
Fund•
2024
Total
2023
Total
Member6 lee8
Madrasah fees
Bookshop IKulub-Khanal income
Oarul-Arqum funding
Oarul-Arqum other Income
Madrasah Funday
Hall l)ooking and equlpment hlre
Marriage fées
Incoffle from solar panels & banner
Kafan Fee
76.102
76.102
468,781
10,879
299.130
3,978
1,546
21.320
1,875
77,821
399,144
468,781
10.879
299,130
3,978
1,548
200,627
2,297
21,320
1,875
28,630
1,480
1,298
80
280
99.577
784,314
883,891
720.322
P4e14

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity No.
517670
Incom• from charlty tradlng actlvilie$
Unrestricted
Funds
Restrlctsd
Funds
2024
Total
2023
Total
Isiamlyah Serfes Publications
58.125
58.125
57,199
58,125
58.125
57,199
5 Madlna M￿lId costs
Unre•trlctod
Fund•
Re•trlctsd
Funds
2024
Total
2023
Total
Insurance
Heal arKI Ilghl
Repairs and renewals
Madina M8slld Wudhu Khana axpenses
Mlscellaneous eypenses
Prfnllng. p)8lage and stauonery
Water raleg
Support costs {note 12)
2,9)2
28,966
95.315
2,902
28,968
95.315
2.671
25,945
175)
250
250
320
2.443
7.246
2,443
7.248
2,353
5,776
137,122
137.122
37,450
6 M•dr¥¥•h c￿ts
Unr••trlcted
Fund•
R••lrfctad
Fund•
2024
Total
2023
Totsl
Wage$ and naJonal Insurance
Insurance
Heat and Ilghl
Repalrs and renewp15
Madrasah Wudhu Khana expen¥es
Prfntlng. postage and stallonery
BusSn886 rates
Water rates
Telethne
Teachlng materlals
Bookshop purch88es
Management soffvare
Miscellaneous expense5
Madrasah Prizes
ProfessSonal Fees
Support Gosts lTr)ts 121
543.458
4.353
42,015
25.182
543,458
4.353
42.015
25,182
475.085
3,888
24,363
84.497
21,728
1,117
15.130
4.282
1,117
15,130
4,282
690
14.030
3,874
673
462
8,869
2,400
6,821
8,821
2,400
3.019
1,5(K)
101,878
3.019
1.500
101.878
9,136
98.938
751.845
751,845
747.943
P4e15

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity No.
517670
Darul-*qum costs
Unrastrlcted
Funds
Restri¢t•d
Fund8
2024
Total
2023
Total
Wages, Nl aThJ pension ¢osts
Staff training
Repalr8 and renewals
Printing, postage and stationery
Telephone
Teachlng materials
Miscellaneous expenses
Professiorwl fees
Support W515 (r￿te 12)
193,416
2,715
20.617
379
185
6.741
4,674
193,416
2,715
20,617
379
185
,741
4.674
161,281
1,548
8.261
1,682
176
4.006
3,764
144
33,280
34.750
34,750
263,575
283.575
214,142
8 Charltabl• donatlons
Unr•strlet•d
Funfls
Ro•trlcted
Funds
2024
Total
2023
Total
Ma¢mlllan Donation
NHS MRI Donation
134
12.000
134
12.000
12,134
12.134
Expendltur• on tradlng actlvltle•
Unro¥trlcted
Funds
Re8trlct•d
Fund8
2024
Total
2023
Total
PubllshlNJ costs
Bank charges
27.515
69
27,515
14.978
27,584
27,584
14,978
10 Oth•r actlvlty CO8t8
Unr•3trlcted
Funds
Roslrlct•d
Fund•
2024
Totsl
2023
Total
Repalrs and Tenewals
Buslness rates
Printing. postage aThJ ststlonery
Telephone
Professional Fees
Miscellaneous expenses
Syllabus sundrfes
Klnd ConneGlions Expenses
17,480
17,480
842
18,122
332
405
1.450
10,289
405
1.450
10,289
3,806
30.466
30.466
23,934
P¥Ja 16

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Chadty No.
517670
11 Support costs
Propety
costs
Admln &
govemance
Total
MasSid
Madrasah
Darul-Arqum
4,876
97.138
32.380
134,394
2.370
4,740
2.370
9.480
7.246
101.878
34.750
143.874
Support costs. prloryear
Admin &
Costs govemance
Total
M8sJld costs
Madrasah costs
D8rul-Arqum Gosts
4,876
97.138
32.380
134,394
5,7T6
98,938
900
3,600
137,994
12 Net mo¥•m•nts In fund• for th• y•ar
2024
Total
2023
Total
Th1s1s 6tated aftar charglng..
Depreclatlon
Audltor for 8ervic8s of..
134,394
134,394
1.710
1,890
- examlnalon
- aGrK)unlancy
audlt
3,840
5,400
13 Staff coats
The average monthly number of st8ff employed by the chadty durlng the raporting p8rlod and an esllmale of the
fvll-lime equivalent IFTEI number of Staff:
Average no.
2024
FTE no.
2024
Averag8 rio.
FTE no.
2023
2023
Madrasah
Darul-Arqum
77
18
95
32
13
45
11
57
15
87
2024
2023
Wages and salarfes Madra5ah
Darul-Arqum
Penslon contdbutlons Madrasah
Darul-Arqum
Social securlty costs M8drasah
Darul-Arqum
535,539
187,268
1.109
470.239
157,100
519
8,810
6.150
4.326
4,181
636,365
There are no amploy6es ￿￿th emolumenls above £60.OW In tha yaar or ihe prevlous year.
14 Remuneratlon and exp•n•o• lo trust0
No remuneratlon Dr gxpenses were pald to any trustee in the year.
Pagp 17

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEM8ER 2024
Charity No.
517670
15 Tangiblo Fixed As80ts
Freehold
Land and
Bulldlngs
Fixtures
and
Fittings
Total
At 1 October 2023
Addllion$
Disposals
At 30 September 2024
3,659,832
101,147
3,760,979
3 659 832
101,147
3 760.979
Dopreclatlon
At 1 October 2023
Charge for the year
On disposals
AI 30 S8ptemb8r 2024
2.173.827
134,394
101,147
2.274,974
134.394
2.308.221
101.147
2.409.368
N•t book valuo
At 30 September 2024
1,351,611
1,351.611
At 30 September 2023
1,486,005
1,486.005
In October 2024. after the Gurront year end, the Charfty has pur¢ha5ed 2 Inve31menl propertles to saleguard
the future Income of the Charity. The purtha5e prlce of each property Vfds £140.000.
la stock
Unr•¥trlct•d Re•trlct•d
Fund•
Fund•
2024
Total
2023
TotJl
a• rn•tatod
Stock of syllabus books
98.258
17 Cash al bank and In hand
Unrn•trlctad R••trlct•d
Fund•
Fundi
2024
Totsl
2023
Total
Cash al bank
Cash In hand
e57,361
8,111
338,188
3,190
995,549
11,301
984.412
10.724
341378 1,006,850
18 Llabllltle•
Unr•strfcted Re•trlctsd
Fund•
Funds
2024
Total
2023
Total
Credilors and accruals
Prepaid income
Taxes and $odal 5ecudty costs
6,036
11.336
17.372
45.874
45,874
111.1251 111,1251
35.915
22.473
372
46,085
52,121
58,760
Pag8 18

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charity No.
517670
19 Analysls of charltable funds- currnnt >•ar
Balance at Incomlng
1 Oct 2023
résources
Resour¢o8
Total funds
expended Transfer$ 30 Sept 2024
Unrestric10d Funds:
General purposes lund
Property fund
Madlna Maslld fund
387,697
1.486,005
383,738
2,257,440
225.766
170,1841 (154.033)
1134.394)
7.246
281,181
389,246
1.351.611
369,416
2.110,273
115.554
341.320
137,122
207.306
Restrlcted Funds:
Madrasah Fund
Darul-Arqum Fund
Kind Connectlons
Musalla Carpet Fund
28,208
246.296
897
4.026
279,427
481,206 {751.8451
303,108 (263,5751
287,431
13.750
25,000
299,579
897
4,026
329,502
784,314
1,015,420
281.181
2.536.867
1.125.634
1,222,726
2,439.775
Analysls of charlt•bl• fvnds- pre￿Ou8 y•ar
B818nc8 81
I OGt 2022
Incomlng
resources
Resources
Total fvnds
expended Translers 30 Sept 2023
Unre¥trlct•d Funds..
General purposes fund
Pmperty fund
Madina Masjh# fvnd
372,559
1,620,399
238, 124
(39,010) (183,976)
(134,394)
387,697
1.486.005
383 738
2 257 440
76,109
314 233
31,450
2,332 261
312,594
R•$trlthd Funds..
IAadr8s8h Fund
Darul.Arqum Fund
Kind Connedlons
Mus8118 Carpel Fund
Wudhu KI￿na (washrooms) Fund
25,000
266,234
408, 109 1726,215)
202,924 {214, 142)
321,314
(8.720)
28,208
246,296
4,026
4,026
317885
611,033
962,085
279,427
2,650. 146
925,266
7 038,545
Unrestrlctad funds:
General purposes fund
Thls Is the prlnclple fund of the charlty and In￿me produced from Ihls fund Is used to support the V￿rk ol the
tharity.
Unrostrlcted d•8lgnat•d lund•'.
Prowrty fund
Thls fund represents the brfcks and mortar Included al the balance sheet value.
Madlna Mosjld fund
This fund provldes the operallng capital of the Madlna Masjid.
Restrl¢t•d funds:
Madrasah Fund
This fund relates to monles donated and fee5 collected in runnlrvJ and supportlng the Madrasah.
Darul-￿quM Fund
This fund relates to monles donated and fees collected In runnlng and supporting the nursery.
Musalla & Madrasah (carpet) Fund
This fund relates lo monles collected for the replacement of the carpet in Madrdsah.
Klnd Conngctlon8 Fund
This fund relates lo monies donated to 8SgiSt the community during th8 Covld-19 pandemiG.
P4819

MOUNT PLEASANT ISLAMIC TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Chartty No.
517670
20 Analysls of net assets belweon funds
Unrestricted
General
Funds
Unrestric￿1 Unreslrlcted Restricted
Propety
Other
Funds
Fund
FurMIs
Total
Funds
Tanglble fixed assets
Current assets
Creditors falling due vAlhin one year
1,351,611
1,351,811
1.140.285
52.121
2.439,775
395,282
6.036
389.246
369,416
375,587
46.085
329,502
1351.611
369.416
Analysls olnet•55•ts hel￿8￿ funds- prevlous year 2023
Unrnstrided Unrestrlcted Unr8strlcl&d Reslricted
Gen8r81
Property
Other
Funds
Funds
Fund
Funds
Tot81
Funds
TangIb￿ fixedassets
Current 8ssels
Credllors falllng due wllhln one year
1,486,005
1.486,005
1. 109.622
58.760
2 536.867
393,411
5,114
387 697
383, 738
332,473
53,046
279 427
1486,005
383 738
21 Re¢on¢lllatlon of not rnov•m•nts In lund• to n•t G••h flow froffl op•ratlng actlvltla8
Totsl
2024
2023
N81 movemanl in fvThJs
Add back depredatlon charge
Decrease {InGrease} in stock
Decrease {Increasa} in debtors
Increase (decrease) In cxedllors
197,092
134,394
124,515)
5,566
{6.639)
(113,2791
134,394
12,707
{17,5741
12,787
Nel cash used In operating actlvlU8S
11,714
29,035
22 Related Party Tran8actlon•
The trustees of Mount Pleasont Islomic Trust recognise the importance of transporency.
Thefvnds of the chority ore expendedsolelyfor the odvancement ond objectlves of
Mount Pleasant Islomic Trust. Appropriate systems andprocesses ore in place to ensure
relatedporties Gre identifledfrom the onset. A ppropriate guidelines. normal
practices and procedures orefvllowed in oll transactlons with related parties, ond the
proce55 Is regulorfy revlewed. The charity, on o regular basis, continues to review its
Systems ond processe5 to ensure compliance wlthln the SORP guidelines.
P49 20