Charfty Roglstratoon No. 700782 (England and Wales) LENTON MUSLIM CENTRE NOThINGHAM REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
LENTON MUSLIM CENTRE NorriNGHAM CONTENTS Pag• Trugt•••' Annual R•port Ind•p•ndqnt ExamIr,• R•port stst•m•nt ol FlnNn¢lpl A¢¢lvltlo* Bolonce Shoot Not•8 to th• Flnanclol Ststomonl• 8.11
LENTON MUSLIM CENTRE NOTTINGHAM TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 202S The Tfustets present thgir report and thè unaudlted financial statements tsf the charity for the year ende(130 Saplernber 2025. The financjal slalement5 have been prepared In accordance with the s¢cond edIt)n ol the Charilies Slalement of Recommended Practrce issued in October 2019. tha Financial Reporlin9 Standard applicable in the Unilgd Kingdom •nEJ Republic of Ireland IFRS 1021 and the Charit8 Act 2011. REFERENCE AND ADMINISTRATIVE DETAILS Re91gter•d Charlty numb•r 700782 Prlnclpal A¢Jdr••• 560 Rolhgsay Avenue Nottingham NG7 1PW Tru8tee8 of the ch•rlty The trustees who have served during the year an¢S ¥in¢• the yor ond wore as follows.. Mr Mohammed Yaqoob Ichairl Mr Sy•d Ahmad Mr Sufiyan Alkyin Mr Mohammod Nur4 Mr Mat••b Khan Mr Raiyan Zaman Mr Mohammed Yosln Mr Moharnmed Ra3hKI Mr K•shil Ahrn•d Mr Walld A21z Mr Sajid Aziz Mr Mohammed R•fique Mr Abdul aayyum Mr Moheed Tariq Mr Rehmal Khan Ind8Ptnd#nl examlnar Muhammad AmughaTr All Khan. FCCA Akhl¢ff$ Llmiled Accovnlants and Business Advisor8 4 Ca511e Boulevard Nottingham 71FN
LENTON MUSLIM CENTRE NOThINGHAM TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 ICONTINUEO) O&JECTIVES AND A¢TivinES Oblectlves and alms The chanty was fonned in 1997 and registered in 1998 11$ oty"ethve is to athance lh• ljIon in the area of Ntsttiryham, by prowdiry and managirvJ a pce olwnr5hw. 91trS actNibes. Ihe education and training of young peop and care for and are oflh• in th¢ area. Publlc b•n•fflt ststemonl Thg tharity aims to serve the whde ccrnrnunity. for the benefit of the publK in gera1. tharevef possib. In meeting obiectwes and forrnutiThJ future Flans the Irustoe5 have nsled ts Chanty Comrntssion's guhlBnce on pU1C bènèm. FINANCIAL REVIEW Ro$¢rvg5 Pgll¢y The charily'5 policy is lo ensur• Ihat thtr• are svffKnl free reserves lo coyer three Ir3 of rnnal recurring expenditur•. Whil$l a gnIfIcant proporb'on of Ihg reseryes of £I.271(2024.. tSS9,23918re rep(esent8d by land property, the funds h•KI al Ihe bank al the balance •heel date sUfftnI lo cover nornal rtcurring •xpendlure for th• n•x1 MthI STRUCTURE. GOVERNANCE ANO MANAGEMENT G0mIng docum•nt The ¢horily 18 ¢onlrolknd by rt$ documont. a conslitul1. and conitituttt an unirKorpNat•d ch•rty m•nag•d by th• Tr•fi••ctlon• and fln•n¢l•l pltIt The Slalement of Finanaal ActMlieJ shr# a Trjl wrplus of £2.031 12024". doficrt of £6211 fer y•ar Total fvnds slood at £561.271 12024 £559,239) al 30 S•plember 2025. olich fw rew¥88 re E5.OC6 12024 £11.3561. Approved by rder of the Man4nI Cornmrttee and ayrd its bohairty.. Mr Moh8mm8d Yaqc<i) Ichairl D•l•.' 27 Juty 2026
AKHTER'S LENTON MUSLIM CENTRE NorriNGHAM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 I report on the accounts ol the charity for Ihe yoar anded 30 September 2025 whKh are 88¢ out on pages 6 10 12. Re8P9¢t1 r¢spon8lbllltlo8 of tru8¢M• •nd •xamSn•r The charity's Iru$tee$ are respcn5ibl8 for the preparation of the a¢counl#. The charity'5 Irusloes consthr that an audit is not required for Ihls year under section 144121 ol the Chathies Act 2011 Ilhe 2011 Act) 8nd that an Independonl exarnlna1 1$ required. tt 18 my responsibility to.. examire th• aeeounti und•r section 145 of th& 2011 A¢l', lollow the proceduc•8 lald dthvn in th• General DirectnS glven by the Charity Comml$iion under $eclKin 1451Sllbl of th• 2011 A¢t', •nd slate %th•ther partitulAr mBtt8r5 have ¢om¢ lo my attlin 89•1• ol Ind•ndent eMmln•f• r•port My axaminalion wa¥ rr out in aorance wrth the General DirectK)ns given by the Charity Commi$&iM. An examinalon in¢lud?$ a revw ol the o¢counllng records kept by the Eharily and a compari50n of th• accounts pre58nl•d with Ih058 recordi. It also includes considtrration of any unusual rt8ms or disclosur8s in th8 accounts, and seeking 8xp18nalions from you as truBtee8 concerning any such m8ttgrs. The pr¢xgdures undgrtoken do not provide 811 lh¢ evidgnce Ihgt wvuld ba required in gn audit and ¢on$equ¢nlly no opinbn 19 given as to %thether the 8¢counl$ pre$•nt a'lwe ond talr vle%rf and th• report 1$ Ilmiled lo tho8• rnatter$ sel ¢JJt in th• stalomenl b•low. Independ•nt ?xamln•rf• •l•t•m•nt In conn•clbn wh my •x•minaiion. no maii•r hai com• to my alt•niion. 111 which 9Ne8 me rea•on4bkn cause to believe Ih•t, in •ny mat•rK41 8pt. the requirements to kèap o¢¢ouniing reeordi in Aetordane¢ with wcllon 130 of th• 2011 Aei,. and . to pr•par• accuJnt8 ttleh aceord th th• aceAunllng r•eords and eompty ¥th th• accounting requirements of 121 to thtch. in my opinlon. att•nlion jhould be drawn in order to enabl¢ a propgr und¢rJlonding of tha accounts lo be reached. Ind•p•nd•nt •xamln•r Muhamrnad Annughan Ali Khan, FCCA Akhleffs Limited Ac¢ounlanl$ and Bu$in¢M Advisors 64 Castle Boulevard Nottingham NG7 1FN
LENTON MUSLIM CENTRE NorriNGHAM STATEMENT OF FINANCIAL ACTNITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrostrictèd Funds Restricted Funds 2025 Total 2024 Total Note5 Incom• and endowmgnts from: Donats'ons and legafAe& Inveslrnvnt incorne Total incorn• 53.84S 53,84S 65.38S 7,356 72.740 53.845 53,845 Expendlturg on.. Charitable aciivlW•$ Othar Costs Tot•1 •¥pondltur• 51,814 51,814 51.814 51,814 73.361 73.381 N•1 Id•neltViurplus 2,031 2,031 621 Rgconclllollon of fynd$'. Total lunds brought forward Re88rY88 Tr8n8f¢r During Ihg year Total iundi e#ffled lorward 10 5S9,239 669.239 559,860 10 The notes on pages 8 10 11 lomi part of these finAnclal $tatement$
LENTON MUSLIM CENTRE NOTTINGHAM BALANCE SHEET FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Noles Fixed a$sgts TaThJible a55e15 Investment5 453,945 93,500 647,445 454,383 93.500 $47,883 Cuwr8nt asset5 Cash at bank D8blors 7,519 7.519 5.000 12.519 7.519 CreditOf5: amounts falling due wlthln one year Net Current Asset$ Total assets less ¢ufr•nt Llabllltles 2,513 5,006 5S2.451 11.1631 11,356 $59.239 Net ass•ts 552.451 559.239 Charity Funds Unresliicted funds 10 561,271 $59.239 Total ¢harfty fvnds 10 561 271 559.239 Mr Mohammed Yaqoob The notes on page5 8 10 11 f¢)rm part ol these finan¢ral ststements
LENTON MUSLIM CENTRE NOTTINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Summary of signifl¢ant a¢¢ounting policies lal General Informotlon and basis of preparatlon Lenlon Muslim Centre Nottingham is a Charty in England. The ad¢Jres5 of the registered office 1$ oiven in the charity information on page 1 of Ihe5e financial statements The nature of the charity's operallons and prinapal aclivrties are lo advanc8 th8 Muslim religion in the area of Nollingham. by prowding and rnanagiThJ a place of worship, relKJH)u5 ac'villes. the educaon anrj training of young people and care for the weffare of the ddedy in the area. The charrty consbtutes a public benefit entity as defined by FRS 102 The financial ststemenls have been prepared in accordance wlh the second edition of the Charitses Statement of Recomrnenéed Practice i$$ued in October 2019. the Financial Reporting Stsndard applicaty in the United Kin9dom and Republic of Ireland IFRS 1021 and the Charrtie5 Acl 2011 The financial slalernenls are prepared on a going con¢em basis under the historial eost convenli¢)n. mcdifK8d l¢ Inelude certain rtems al fair value. The financial slalernenls are presented In sterling which Is the functional currency of the charily and rounded to the n8arest £. The 9nl¢•t accountin9 poIleS applied in the preparation of Ihwae finanoal slatemenls are sel out bek)w. These po{leS have been consistently applied 1¢ all years presented unless othemse Stated. Ibl Fund$ Unrestricl8d funds a available for use al the discretion of the tru51ees in furtheranc• ¢f the general obj'ectives of the eharily ant1 which h8ve not been deSnated for other purposes. The charity does not hold any $trIcted funds Icl In¢omo rneognltlon All incoming sourCeS are included in the Statement ol Financial Actsvilies ISOFAI when the charity is legally enlilled to the income after any performance conditions have been mel, the amount can ba measured rellaY and il Is probable that the Income wll be received. Idl Expendltur• reeognStton All expenditure is accounted for on an a¢¢rua15 basis and has ela35ified undor headings that aggregale all costs related lo the category. EXnlIU is recognised where there is a regal orconstruclive obligation to make payments lo third parties, il is probable that the Settlement will be required and the amount of the obligatson can be MeaSud reliably. It is categorised under the following headings. Expendilure on charitable activits'es.. and Other expenditu represents Ihose ilarns not falling into the category above. lèl Tanglble fixed assets Tangible fixed assets are Staled al Cost lor deemed costl or valuation less a¢¢urnulated depreuatvjn and accurnulated impairment losses. C051 includes costs directly allrilxJtaUe to rnakir¥J the asset Capab ol operats'ng as intended. Oeprecialk)n is provided on all tangib fixed assets, at rates calcjjlated lo write off the cost. les$ estimated residual Value, of each asset on a systematic basis over ils expected useful lfe a5 fdlows.. Plant & Equpments Reducing Balance Depreozlti?n is not pmvKled in respect of tha Mosque or the house. Thi5 policy represent$ a departu from ststutory a¢¢ounting principfes. which require depreuakn'on to be PFovthI on all fixed asse15. The trustees nsler that this ry)Iicy 15 necessary in order that the financial 51alernents may give a true atKI lair wew because current values and chaThJ8s in current values are of pritne importance rather than the cal¢ulalion of systematic d8weaatk)n. Depreciation is only one tsf many factors refiecled in the annual valuation and the arnounl which might otherwse have been shown cannot be separately idenlifwd or quantified.
LENTON MUSLIM CENTRE NOTTINGHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (fl Investment prop•rtS•8 Investment properties for which fair v81ue can be measud liablY wrthout undu8 co$1 or effort are measud at fair value at each r8POrtlng dato wrth changes in lalr value recognis8d in 'nel g8in$ I Ilossesl on Investm•ni$' in the $talemenl of finan¢ial 4ctiv1.e8. Igl Tax Thg charity is ex&npl from lox an it$ ch?ritsbb gctwili88. Ihl Golng ¢on¢•rn The financpl $14temenls have b8•n pr•pAr on a gThng Concern basi8 8s th8 trustee$ bdleve that no rnal•ii31 UncrtainlieJ exist. rhe Irusl8es have con$@gred the Ie1 of funds hdd and the expeciad level of incorne znd exyndilur8 for 12 months from aulhorising these financrdl $18l•meni$. Th• budgeted incoma and 8xp8ndrturg is 3uffiaent with Ihe level ol reserve$ lor the charity lo bé ablè lo eonlinu• ?• 9 90ing ¢oncem, 111 Gov•rnm•nt gMnt8 G¢vernm8nl granls are recogni88d al Ihe falr value of the 83$el rei¥¢d or recAiv•ble when Ihew is re¥sonabl• a88uranc8 th81 the grant condilionB wll be mel and the grants will be reuived. A granl thai sp•eifl•$ p•rf¢mian ondllions 1$ recognlsed In Income when th• perf0mn¢t condiliens ar• mot. Wh•r# a grant ¢Yoè$ not #ptefy porforrnance condilion5 It 15 recognised in incorne when the proc88ds recgived or r1¥¥b. A grant received b8for8 the recognition criteri8 org $81isfigd18 reco9ni8e¢ as 8 liability Incom• from donatlon• and leg8clo5 2025 2024 tk*notlon$ fre¢n Indivu•ll And oth•r charrti•8 53,84S 85,385 In¢¢m• from Invgstrnent8 2025 2024 Inv•8tmonl Profit 7.356 7,356 rItt?,$ r•mun¢r¥tl¢n •nd bon•fits Th•r• were no Iru$i••s' oxp•Ns8• paid for th• y•Ar •nd 30 Sopl•mb•r 2024 nor lor tho y•or •nd•d 30 Seplemkr 2025. Staff ¢08t8 and employ•¢ ben¢flts The average monthly number of empbyees dudng the year was J$ folbws.. 2025 2024 No empbyees feceived total empbyee benefrt$ (excluding employer pension costs) of more than £60,OfX).
LENTON MUSLIM CENTRE NOTTINGHAM NOTES TO THE FINANCFAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Tangibl? flxed a8sets Freehold Pwp8rty Plani & Equipmer Total Cost orvaluatlon: At 1st Oct 2024 Addrtions At 30th Sep 2025 450,000 5.326 455,326 450,000 455,326 DePatIon. At 1st Oct 2024 Charge for the year At 30th Sep 2025 943 438 43 1.281 Net Book Valu8'. At 30th Sep 2025 450.000 3,945 At 1st Oct 2024 450.000 4.383 454 383 Invostmènts Cost In¥esments other than loans Total At 1st Ocober 2024 AdditK)n Disposal At 30th Septembv 2025 98.328 93,500 98,328 93,500 98.328 93.500 98,328 93,500 D8bto 2025 2024 Other Deblors 5.000 crltOrS.. amounts falllno due wlthln one year 2025 2Q24 Taxation aTrJ socu31 secunty Aecruals
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 10 Fund re¢on¢lllatlon Unre5tri¢ted funds Balanc8 at 01-O¢t-2024 Income Expèndlture Balan¢¢ at 30-S8p-2026 Unrestricted General fund$ 559.239 53.845 51,814 561.271 11 R•lated party transactlons There are no lated paty Iransadions during the year ended 30 September 202512024.. £ nil). 12
LENTON MUSLIM CENTRE NOTTINGHAM INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 INCOME AND ENDOWMÉNTS Donatlons and legacies Donaknon5 from indNiduals an(1 other chantes 53,84S 65.385 Investment income Profit investments Total Incoming r8sources 7.356 72,740 53,845 EXPENDITURE Charitable ac¢lvltles Imam lees Wages Charrtable Donations Gitt Rate5 and water Insuran Lvjhl and heal TePhone Repairs and renewals Bank Charge$ Postage & siatiorEry Subscriptions CnIng of premlses Events & Aciwity Cost Sundry 17,400 14.500 200 2.491 759 1,018 2.831 407 19,154 234 521 4.425 686 999 2.884 413 39.768 117 582 1,150 3,800 4.630 49,966 72.004 OTHER COSTS DeprecKation of tangib18 fixed assets 438 438 487 487 Govemanee costs Accountancy and legal fees 870 Totsl resources •xpended 73.361 NÉT IDEFI¢ITIISURPLUS 2.031 621 13