The Shah Jalal Mu511m Society Islamic Centre
Charlty No. 1051547
Trnstee'5 Report and Unaudlted Accounts
31 Mar¢h 2024

The Shah Jalal Muslirn Society Islamlc Centre
Contents
Paees
Trustee's Annu31 Report
Independent Examiner's Report
statement of Financial Activit¢es
02to03
04to04
05toOS
Balance sheet
06to06
Notes to the A¢counts
07toll
Page I

The Shah Jalal Muslim Society 151?mic Centre
Trustee5 Annual Report
The trustee presents their report with the unaudited financFal statements of the charity for the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charlty No. 1051547
Prfnclpal Offlce
14-20 Spencer Street
8ognor Regis
P021 IAN
Trustee
The followlng trustee served during the year-
Key Management Personnel
Chalr
Trustee
Trustee
Trustee
Accountants
K U Ahmed
M H Komèli
M A Majid {Deceased on 18109120241
S M Rahman
Mohammad Shah & Co. LLP
Bank House
209, Merton Road
Wimbledon
London
SW19 IEE
Bankers
HSBC Bank PIC
45 High Street
8ognorRegis
West Sussex
P021 IRU
OBJECTIVES ANO AcnviTIES
To advance the Islamic religion in West Sussex. particularly, butwlthout prejudice to the generality of the
foregoingi by the provision of a Mosque for regular worship. prayer meetings, the establi5hrnent of an 151amic
library and teaching children in the Islamic faith.
The charity is controlled by its governing document. a constitution adopted on 8th September 1995 and
amended on 8th September 2005.
The activities undertaken at the Shajalal Muslim Society and Islamic Centre are as follows:
Friday Jumma prayer
Childrens tuition in reli8ious and cultural studie5 a150 running an Arablc Madrasha and Bangla School
raraweeh Prayer
Eid-ul-Fitr prayer.
Pa8e 2

The Shah Jalal Musllm Society Islamic Centre
Trustee5 Annual Report
Eid-ul-Adha prayer.
Sob-e-borat
Lialatul Kadr
Arun District Council has approved this centre as a Masjid on September 2009.
STRucfuRE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governin8 document. a constitution adopted on 8th September 1995 and
amended on 8th September 2005.
The trustee Is responsible for keepin8 proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011. the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed
IED Tiurt KAtfvw(
Trustee
22 November 2024
Page 3

The Shah Jal31 Muslim Society151amic Centre
Independent Examiners Report
Independent Examinerfs Report to the trustee of The Shah Jalal Muslim Society Islamic Centre
I report to the tnJstees on my examination of the financial statements of The Shah Jalal Muslim Society
Islamic Centre for the year ended 31 March 2024.
ResponsSbllitie5 and basls of report
As the charity's trustee you are responsible for the preparation of the financial statements in accordance
wlth the requirements of the CharIt￿S Act 20111'the Act.).
I report In respect of my examination of the charitys financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the appllcable Dlrections glven by the
Charity Commission under section 14515llbl of the ACL
Independent examlner's statement
I have completed my examination. I can confimi that no material matters have come to my attention In
connertion with the examination glving me cause to believe that in any material respect:
the accountin8 records were not kept in respect of the tharity as required by 5e¢tlon 130 of the Art,. or
the financial statements do Trot accord with those records; or
the financial statements do not comply with the applicable requlrements concerning the form and
content of financial statements set out in the Charitie5 (Accounts and Reports) Regulatlons 2008 other
than any requiremenr that the financial statements give a 'true and fairf view which $5 not a matter
considered as part of an independent examinatlon.
I have no concerns and have come across no other mattels In connection with the examination to which
attention should be drawn In this report in order to enable a proper under5tandlng of the flnanclal
statements to be reached.
Mohammad Shah & Co. LLP
8ank House
209, Merton Road
Wimbledon
London
5W19 IEE
31 March 2024
Page 4

The Shah Jalal Muslim Sodety Islamic Centre
statÈment of Financial ArtNlties
for the year endEd 31 March 2024
Unre5trl£ted
funds Totsl funds Tot31 funds
2024
2024
2023
Notes
Income and endowments
from:
Donation5 and legacies
Charitable activities
Other
3,269
17,626
4.800
3.269
17,626
4.800
2,095
18,473
5,400
Total
25.695
25,695
25.968
EKpendituie on:
Other
16.966
16,966
14,676
Total
16,966
16,966
14.676
Net gains on investments
Net income
8,729
8,729
11,292
Transfers between fund5
Net income before other
8alns/llossesl
8,729
8,729
11.292
Other 8aSns and losses
Net movement in funds
8,729
8,729
11,292
Reconciliatlon of funds:
Total funds brought forward
335.497
335,497
324.205
Total fund$ carrfed fonvaTd
344,226
344,226
335,497
Page 5

The Shah Jalal Muslim Society Islamic Cent
Balanee Sheet
at 31 March 2024
Charlty No. 1051547
2024
2023
Flxed 355ets
Tangible assets
291.235
291,235
291,235
291,235
Current assets
Cash at bank and in hand
53,791
53.791
18001
52,991
44,662
44,662
14001
44,262
Credltors: Amount falllng due wlthin one year
Net current assets
Total assets less current Ilabllltles
344,226
335,497
Net a55ets excludln8 penslon asset or liability
344,226
335,497
Total net assets
344,226
335,497
The fund5 ofthe tharity
Restrlrted funds
Unrestricted fund5
General funds
io
io
344,226
335.497
344.226
335,497
Resepées
io
Total fvnds
344.226
335,497
Approved by the trustees on 22 November 2024
And signed on thelr behalf by:
fD T(urt KAèfv•A
Trustee
22 November 2024
Page 6

The Shah Jalal Muslim Sodety Islamic Centre
Notes to the Accounts
for the year ended 31 March 2024
l Accounting poliaes
Basis of preparation
The financial statements have been prepared in accordance with 5tstement of Recommended Practlce,.
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the
Financial Reportlng Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the
Charlties Act 2011.
Change In basis of accountin8 or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) slnce
last year and no changes have been made to accounts for previous years.
Fund accauntln8
Unrestricted fund5 These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted ￿ndS earmarked by the trustees for partlcular purposes.
These are unrestricted funds which indude a revaluation reserve representing the
restatement of Investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
RecoBnition of
income
Income is Induded In the Statemefit of Financial Activities ISOFAI when the charity
becomes entitled to, and vlrtually certaln to receive. the Income and the amount of
the Income can be measured wlth sufficient reliabllity.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross In the SOFA.
Donatlons and
legacies
Voluntsry Income recelved by way of 8rant5. donation5 and gifts is Included in the
the SOFA when receivable and only when the Charlty has unconditional entltlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same tlme 35 the
donations and gifts gift/donation to which it rel3te5.
Donated services
These are only included In income Iwlth an equlvalent amount in expendlturel
and facilities
where the benefit to the Charity is reasonably quantifiable. measurable and
material.
Volunteer help
The value of any volunteer help re￿iVed is not included in the accounts.
Investment income This is induded in the accounts when receivable.
Gainslllossesl on
This includes any gain or 5055 resulting from revalulng investments to market value
revaluation of fixed at the end of the year.
assets
Gain5111055e51 on
investment assets
This includes any 8ain or loss on the sale of investments.
Page 7

The Shah Jalal Musllm Soclety 151amic CentrÈ
Notes to the Accounts
EX￿ndItUre
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered. and Is reported 35 part of the expenditure to which it
relates.
Expenditure on
These comprlse the costs associated with attracting voluntary income, fundraising
raising funds
trading tests and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of Its activitie5 and
charltable activities Services in the furtheran￿ of its objects, including the makin8 of 8rants and
governance costs.
All grant expenditure is accounted for on an actu31 paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constltutional and statutory
requirements of the Charity, including any ouditlindependent examination fee5,
eosts linked to the strateglc mana8ement of the Charity, together with a share of
other admlnlstratlon costs.
other expenditure These are sUPPOrt costs not allocated to a partlcular artivity-
Grants payable
Governance costs
Taxatlon
The charity is exempt from tax on its charitable activlties.
Freohold investment property
Investment propertles are measured inltialty at cost and subsequently at fair value at each balance sheet
date and are not dep￿ciated. All gains or losses are taken to the Ststement of Financlal Actlvities a5 they
arjse.
Cash and cash equlvalents
Cash and cash equlvalents comprlse cash at bank and on hand. demand deposlts with banks and other
short-term hi8hly liquid investments with original maturitles of three months or less and bank overdraft5.
In the statement of flnanclal positlon, bank overdrafts are shown withln borrowings or current liabilitles.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an Integral part of the company's cash management.
Pension costs
The charlty operète5 3 defined contributlon plan for its employees. A defined contribution plan is
pension plan under which the charity pays fixed contributions into a separate entity- Once the
contributlons have been paid the charity has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the charity in independently administered fund5.
Receipt of donated goods. facilities and services
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
Page 8

The Shah Jalal Muslim 5o¢lety Islamic Centre
Notes to the Accounts
2 Statement of Financial Actlvltles- prlor year
Unrestricted
funds Total funds
2023
2023
Income and endowments from:
Donations and legacies
Charitable activitles
Other
2,095
18.473
5,400
2.095
18,473
5.400
Total
25,968
25,968
Expendlture on:
Other
14,676
14.676
Total
14.676
14,676
Net Income
11,292
11,292
Net Income before other
8alns/llosses)
Other galns and losses:
Net movement in funds
11,292
11.292
11,292
11.292
Retonclllatlon of lund&'
Total funds brought forward
Totsl funds carrled forw•rd
324,20S
324,205
335.497
335,497
3 Income from donatlon$ and legacles
Unrertrfcted
Total
Tot•1
2023
2024
Eld Collectlon
1.280
1,989
3,269
1.280
1,989
3.269
1,800
295
Don3tion (Bank Collection)
2.09S
4 Income from charltable actlvitie5
Unrestrlcted
Total
2024
Total
2023
Donation Icash Collectlon)
17,626
17.626
17,626
17,626
18.473
18.473
Page 9

The Shah Jalol Muslim Society Islamic Centre
Notes to the Accounts
5 Otherincome
Uniestflcted
Total
2024
Total
2023
Rental Income
4,800
4.800
4,8CwJ
4,8Q)
5,400
5.400
6 Other expenditure
Unrestrlrted
Total
Total
2024
2023
Premi5e5 costs
9.300
7.266
400
9,300
7,266
400
9.281
4,995
400
General èdmlnistrative costs
Legal and professlonal costs
16.966
16,966
14,676
7 Staff costs
No employee received emoluments in exce55 of £60.000.
8 Tangible fixed a55ets
Cost or revaluatlon
At l April 2023
At 31 March 2024
Depreclatlon and
Impalm)ent
At l April 2023
At 31 March 2024
291,233
291.233
4,131
4,131
295,364
295.364
4.129
4,129
4,129
4,129
Net book values
At 31 March 2024
At 31 March 2023
9 Credltors:
amounts falling due within one year
291.233
291.233
291,235
291,235
20Z4
2023
Accruals
800
400
800
400
Page 10

The Shah Jalal Muslim Society Islamic Centre
Notes to the Accounts
10 Movement in funds
Incoming
resource5
(including
other
At l April 8ainsllosses
2023
At31
March
2024
Resources
expended
Restricted funds:
Unrestrictod fvnd5:
General funds
335.497
25.695
116,9661
344,226
Total funds
11 Analysls of net assets between Ivnds
335,497
2S.695
116,9661
344,226
Unrestrlrted
tunds
Total
Flxed assets
291,235
52,991
344,226
291,235
52,991
344,226
Net current assets
12 Reconciliation of net debt
At31
March
2024
At l Aprll
2023
Cash flows
Cash and cash equivalents
44.662
44,662
9,129
9,129
53,791
53,791
Net debt
44,662
9,129
53,791
Page 11