Charity number: 1010076
THE WESSEX SHIA ITHNA ASHERI JAMAAT
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE WESSEX SHIA ITHNA ASHERI JAMAAT
CONTENTS
Page
Reference and admlnistrativo details of the Charity, its Trust68s and advisers
Trustees. report
Independont examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-16

THE WESSEX SHIA ITHNA ASHERI JAMAAT
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
M Jaffer, Trustee (resigned 26 April 2024)
M Master, Trustee (resigned 26 April 2024)
H Hooda, Trustee {resigned 26 April 2024)
S Mulla, Trustee (appointed 26 April 2024)
H Nurmohamed, Trustee (appointed 26 April 2024)
M Jagani, Trustee (appointed 26 April 2024)
M Bhanji, Trustee (appointed 26 April 2024)
Z Asharia, Treasurer
Charity reglstered
number
1010076
Principal office
Al Mahdi
Fontley Road
Titchfield
Fareham
Hampshire
P015 6QR
Accountants
Clifford Fry & Co LLP
st Mary's House
Netherhampton
Salisbury
Wiltshire
SP2 8PU
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the The Wessex Shia Ithna
Asheri Jamaat for the year 1 January 2024 to 31 De￿mber 2024.
Objectives and activities
a. Policies and objectives
The object for which the Charity has been established is to promote and advance the Islamic Religion in
accordance with the principles of the Shia Ithna Asheri faith. The Charity through its Executive Committee shall
have the power:
1. To encourage the practice of the Islamic Religion as taught by Shia Ithna Asheri laws.,
2. To eradicate povety.,
3. To advance education amongst the community,.
4. To relieve those in need by reason of youth, age, ill health and disability, financial hardship or other
disadvantage;
5. Promote good health and healthy living.,
6. To do all such other things as shall further the above mentioned object.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity (PB2)'.
b. Activities undertaken to achleve objectives
The following activities were undertaken for achieving the charity's objectives..
Celebrations and commemoration of the lives of holy personalities throughout the year, with a view to
deriving lessons from their lives.
Ladies Monthly Spiritual Nights - a gathering of ladies and youth every month.
The 29th Annual Muslim Christian Gathering with the Portsmouth Cathedral.
Various devotional programmes aimed at strengthening the community spirit, Spiritual Thursdays.
Sister Study Circles.
Community swimming sessions.
Ladies, celebration programmes.
Month of Ramadhan - children's sessions, Friday prayers, Ladies Health event, Quran Memorisation
competition, social nights with devotion and games, games night & table tennis tournament, dessert
auction raising money for the less fortunate, Ladies Beauty Nights and Bring a Friend Day.
The charity runs a Saturday school which is attended regularly by 90 children throughout the school term
time.
10. Help the Hungry Campaign.
11. Eradication of povety.. various community fund raising events were organised for several relief and
humanitarian projects.. Water Wells Appeal, Food & Essentials Drive, and ongoing funds collected for the
under privileged.
12. To conduct marriages according to the Islamic faith.
13. Carrying out funeral rites of deceased members of the community according to the Islamic faith.
14.
Ladies Senior Social Event.
15. Kumayl Club for children.
16. Health and Wellbeing Day.
17. Course on Islamic Rulings on Khums.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
18. Water Appeal to builds wells in Kenya.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
c. Main activities undertaken to further the Charity's purposes for the public benefit
The main activities undertaken are listed in b. above
Achievements and pèrformance
a. Key perfomiance Indlcators
The income for the year was £277,829 {2023.' £260.563)
The expenses for the year were £243,654 (2023.. £243,525)
The amount generated from donations was £13,478 (2023.. £18,877)
b. Review of activities
The Charity has been successful in fulfilling its aims and objectives.
The Charity has organised events, activities, and programmes to fulfil its objectives and ensured that it has
used all mediums at its disposal to promote the services provided by the Charity-
¢. Invostment policy and performance
The charity does not have any investments, and this is unlikely to change in the foreseeable future.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to
adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of
the going concern basis can be found in the accounting policies.
structure, governance and management
a. Constitution
The Wessex Shia Ithna Asheri Jamaat is a registered charity, number 1010076, and is constituted under a
Memorandum of Association.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
TRUSTEES. REPORT {CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectlves and activlties (continued)
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Articles of Association.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, governance and management (continued)
c. Organisational structure and decision-making policles
The charity is governed by its constitution and is constituted as a charitable trust. The Trustees of the Charity
are the members of the executive committee. They are for the purposes of the constitution, officers of the
charity. The Trustees are responsible for the overall management and control of the charity and meet
regularly to manage its affairs.
d. Flnancial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financial
statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards IFRS 102) have been followed, subject to any
material departures disclosed and explained in the financial ststements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the
Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Memorandum of Association. They are also
responsible ft)r safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 12 August 2025 and signed on their behalf by..
Page 4

THE WESSEX SHIA ITHNA ASHERI JAMAAT
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, governance and management (continued)
Z Asharia
Treasurer
H Numiohamed
Trustee
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examiner's report to the Trustees of The Wessex Shia Ithna Asheri Jamaat {'the
Charity,)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024.
Responsibilities and basis of rèport
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed the applicable Directions given by the Charity Commission
under section 145(5)(b) of the 2011 Act.
Independent examinerfs statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) in preference to the Accounting and Reporting by Charities.. Ststement of Recommended Practice
issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January
2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act- or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter considered as part of an independent
examination.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understsnding of the accounts to be
reached.
Signed:
Dated: 12 August 2025
Simon All
FCA
Clifford Fry & Co LLP
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Totsl
funds
2023
Note
Income from:
Voluntary income
185,491
92.338
277,829
260,563
Total income
Expenditure on:
185 491
277 829
260 563
Charitable activities
156,438
87,216
243,654
243,525
Total expenditure
156 438
243 525
Net movement in funds
Reconciliation of funds:
Total funds brought forward
32,619
210,683
243,302
226,264
Net movement in funds
29,053
5,122
34,175
17,038
Total funds carried forward
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 16 form part of these financial statements.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Current assets
Debtors
32,805
72,822
Cash at bank and in hand
250,703
174,174
283.508
246,996
Curront liabilities
Creditors.. amounts falling due within one
year
16,031)
(3,694)
Net current assets
277,477
243,302
Total net assets
Charity funds
Restricted funds
10
61,672
32,619
Unrestricted funds
10
215.805
210,683
Total funds
The financial statements were approved and authorised for issue by the Trustees on 12 August 2025 and
signed on their behalf by=
Z Asharia
Treasurer
H Nurmohamed
Trustee
The notes on pages 8 to 16 form part of these financial statements.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
The charity was registered on 25 March 1992 and commenced its activities on that date. The Trustees
are detailed in the reference and administrative page,
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS
102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair, view. This departure has involved following the Charities SORP (FRS 102) published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has Sin￿ been withdrawn.
The Wessex Shia Ithna Asheri Jamaat meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Gifts in kind donated for distribution are included at valuation and recognised as income when they
are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
2.3 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity- The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned bel￿een those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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THE WESSEX SHIA ITHNA ASHERI JAPIAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.4 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.6 Liablllties and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or
the amount it has received as advanced payments for the goods or serVi￿S it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
Vvhere the effect of the time value of money is material, the provision is based on the present value
of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the
liability. The unwinding of the discount is recognised in the Statement of financial activities as a
finance cost.
2.7 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
2.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each ￿$trIcted
fund is set out in the notes to the financial statements.
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from voluntary income
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Donations, gift aid and Madrasah fund
share
General donations
13,478
13,478
18,877
Gift aid
20,227
20,227
27,775
Madrasah fund share
8,953
8,953
10,965
Similar incoming resources
Hire of centre
1,462
1,462
1,925
Subscriptions
11,327
11,327
12,170
Restricted funds income
185,491
185,491
143,280
Unrestricted funds income
36,891
36,891
45,571
Total 2024
Total 2023
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Direct costs
Total 2023
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysls of expenditure by activities {contlnued)
Analysis of diréct costs
Total
funds
2024
Total
funds
2023
Activltles
2024
Charitable activities
156,438
1 $6,438
130,998
Muharramlsafar fund raising
15,078
15,078
17,705
Analysis of support costs
Total
funds
2024
Total
funds
2023
Activities
2024
Alarm monitoring and maintenance
1,340
1,340
1,721
Refuse collection
981
981
882
Gardening
1,428
1,428
2,659
Computer costs
1,204
1,204
1,197
Repairs and renewals
1,281
1,281
4,387
Gifts
236
236
100
Subscriptions
639
639
515
Travel and subsistence
1,864
1,864
2,678
Fund deficits write offs
41,557
41,557
51,417
Independent examiner's fees
1,072
1,072
1,655
Rates and water
(102)
(102
825
Insurance
865
865
1,116
Light and heat
6,593
6.593
8,061
Telephone
1,412
1.412
1,069
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by activities (continued)
Kitchen sundries
1,032
1,032
1,988
Sundry expenses- refreshments and programmes
2,788
2,788
4,410
Cleaning
874
874
1,014
storage
1,074
1,074
3,128
Bookkeeping
6,000
6,000
6,000
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examinerfs remuneration
2024
2023
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Staff costs
The average number of persons employed by the Charity during the year was as follows..
2024
No.
2023
No.
Employee
No employee received remuneration amounting to more than £60,000 in either year.
Trustees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL-).
During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).
Debtors
2024
2023
Due within one year
8,457
11,232
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trade debtors
Other debtors
1,338
Prepayments and accrued income
24,348
60,252
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Creditors: Amounts falling due within one year
2024
2023
Trade creditors
2,969
2,038
Other creditors
1,341
Accruals and deferred income
1,721
1,656
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. Statement of funds
Statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
Unrestricted funds
General Funds
210 683
92 338
215 805
Restrlcted funds
COEJ Restricted Funds
215
55.268
(55,483)
Wessex Jamaat Restricted Funds
32,404
130,223
(100,955)
61,672
32,619
185,491
1156,438)
61.672
Total of funds
Statement of funds - prior year
Balance at
31
December
2023
Balance at
1 January
2023
Transfers
inlout
Income Expenditure
Unrestricted funds
General Funds
223 014
117283
112527
210 683
Restricted funds
COEJ Restricted Funds
(100)
37,886
(37,571)
215
Wessex Jamaat Restricted
Funds
3,350
105,394
(93,427)
17,087
32,404
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
3,250
143,280
{130,998)
17,087
32,619
Total of funds
Page 14

THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Summary of funds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
General funds
210,683
92,338
187,216)
215,805
Restricted funds
32,619
185,491
(156,438)
61,672
Summary of funds - prior year
Balance at
31
December
2023
Balance at
1 January
2023
Transfers
inlout
Income Expenditure
General funds
223,014
117,283
(112,527)
(17,087)
210,683
Restricted funds
3,250
143,280
(130,998)
17,087
32,619
12. Analysls of net assets between funds
Analysls of net assets between funds - current perlod
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Current assets
61,672
221,836
283,508
Creditors due within one year
(6,031)
(6,031)
Total
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THE WESSEX SHIA ITHNA ASHERI JAMAAT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Current assets
32,619
214,377
246,996
Creditors due within one year
(3,694)
(3,694)
Total
13. Controlllng party
There is no overall controlling paty.
Page 16