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2023-03-31-accounts

Company number: 03152634 (England and Wales) Charity Number: 1054999

Central Mosque Rochdale

(Company Limited by Guarantee)

Report and financial statements

For the year ended 31 March 2023

CENTRAL MOSQUE ROCHDALE

CONTENTS

Page
Directors Report 1 - 5
Independent Examiner's report 6
Statement of financial activities 7
(including summary income and expenditure account)
Balance Sheet 8
Notes to the financial statements 9-12

CENTRAL MOSQUE ROCHDALE

DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2023

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102)

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name Central Mosque Rochdale Charity Registration Number 1054999 Principal Office Mere Street Rochdale OL11 1HJ

BOARD OF TRUSTEES

Mohammad Anwar Mohammad Arshad Zafar Iqbal Hafiz Abdulmalik Mohammad Ahsan Ul Haq Mohammed Azhar Zouq (appointed 25 January 2023)

BANKERS

Lloyds Bank Rochdale (309711) Branch BX1 1LT

ACCOUNTANTS AND INDEPENDENT EXAMINERS

H&A Consultancy Services Ltd Lower Ground Front 185 Audley Range Blackburn Lancashire BB1 1TH

INVESTMENT POWERS

The Charity's powers of investment are governed by it's Memorandum and Articles of Association

1

CENTRAL MOSQUE ROCHDALE

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE , GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

Central Mosque Rochdale is constituted as a Company Limited by Guarantee registered with the Charities Commission. It is governed by Memorandum and Articles of Association. The Company was incorporated the 30th day of January 1996.

ORGANISATIONAL STRUCTURE

The trustees are responsible for the general control and management of the Charity. The trustees give their time on a voluntary basis and receive no remuneration or any other financial benefits.

The trustees have appointed a Management Committee to deal with the day-to-day running of the Charity and the implementation of services. Meetings are held on a monthly basis, which involve the trustees as well as the committee members.

POLICIES

a) Reserves

Currently the majority of the charity's reserves are represented by the functional property. It is the trustees' intention to build up free reserves in the charity to enable it to expand its area of operation in the future.

b) Investments

The trustees have the power to invest in such assets as they see fit. Currently the are insufficient surplus funds for any long term investments to be made.

c) Risk review

The major risks to which the charity is exposed, as identified by the trustees have been reviewed and systems have been established to mitigate those risks

PUBLIC BENEFIT

The trustees have considered the Charity Commission guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set

OBJECTIVES AND ACTIVITIES MAIN OBJECTS

• By taking all legitimate and honourable steps in conformity with the principles of Islam to raise funds for building a Mosque in Rochdale Greater Manchester, and to build a Mosque or Mosques in Rochdale and in any other place or places and to purchase, hold and own or take on lease any property in Rochdale and elsewhere, and to alter, repair, reconstruct and maintain and use the same as a Mosque or Mosques which shall be dedicated to the promotion of and to facilitate prayer and religious worship in accordance with the beliefs or creed and rules of conduct of Idara Taleem-Ul-Islam.

• To provide, in the interests of social welfare, facilities for religious education and community, social and recreational activities for persons who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances with the object of improving their conditions of life.

ACTIVITIES AND ACHIEVEMENTS

The CMR has now been operating for over thirteen years. It’s one of the largest, certainly the busiest, Masjid in the North West. The Friday congregation averages over 1500 whilst the daily prayer attendance averages over 350 mussallies per Salah (prayer). CMR has established itself as a leader, delivering almost all the needs of the local Muslim community from one platform.

2

CENTRAL MOSQUE ROCHDALE

DIRECTORS REPORT

(continued)

FOR THE YEAR ENDED 31 MARCH 2023

DETAILS OF EXISTING ACTIVITIES

1. EDUCATION

CMR runs educational classes for adults and children from the age of 4 years. Adult classes, both male and female, are run after Zuhr Salah and weekends, whilst the Maktab classes are accommodated in the evenings. All tutors and Imams are bi-lingual and fully qualified.

2. PRAYERS (SALAH)

CMR employs three full time Imams and two part time tutors. The Senior Imam and Khateeb is Mufti Zaid Mohammed, recruited from South Africa, who has the responsibility of leading the five daily Salah from Monday to Saturday. As Khateeb he also has the responsibility of leading the Juma prayer with Bayan in both Urdu and English followed by a khutba in Arabic. The weekend duties are alternated between the Imams.

3. SERVICES/FACILITIES FOR SISTERS

CMR from the initial concept has involved and facilitated services for Sisters of all ages. There is a large congregation of Sisters on Jum’a as well as Traveeh and Eid prayers. The Tuesday, Saturday and Sunday classes attract over 150 women of all ages.

4. EDUCATION FOR CHILDREN

CMR currently has around 350 children attending its Maktab. Fourteen tutors are employed to deliver a carefully designed syllabus. Since its inception hundreds of children have benefited from the Maktab education programme. A dedicated Hifz class has delivered over a hundred hufaz from this Maktab.

The CMR management committee is constantly looking at ways of improving the education being delivered through the Maktab. This year, Insha Allah, work will start on planning a new purpose built education centre on the old Willian Street site.

5. FUNERALS AND BURIALS

CMR plays a lead role and is a founding member of the Muslim Burial Council of Rochdale (MBCR). This service is widely used by the Muslims of Rochdale and the neighbouring towns. CMR has also through MBCR secured commitment from RMBC for an out of hour’s burial service. The planned new Mortuary is nearing completion. This will enable CMR to extend its service to whole of the North West,

1 The New Mosque

3

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023

CENTRAL MOSQUE ROCHDALE

2 The Existing School (Castlemere Community Centre)

The building has been completely refurbished and adapted to provide the following ancillary facilities.

There is also a provision for on site car parking for approximately 25 cars, together with the provision of landscaped areas, including the upgrading of Castlemere frontage onto Tweedale Street.

3 The New Education Centre

The new Education Centre is of modern contemporary design. The design of the proposed education centre has been carefully developed so as to reflect the need to provide high quality teaching space whilst having regard to the character and appearance of the existing surrounds.

The proposed layout needs to create a coherent sense of place by virtue of clear building lines providing clear frontage to the roads with secluded landscape areas at the rear and front. The use of building materials shall need to be considered carefully to offer respect to the area and integration with the existing surrounds.

The aim is to integrate the existing Community Centre and new Mosque building, which have a very imposing appearance particularly on the Tweedale Street elevation, into a new comprehensive development of the whole site. Whilst the new Mosque is very specific in its internal requirements and in the major elements of its external appearance, it is the intention to marry the new with the existing by the use of sympathetic materials, including facing terracotta brickwork and large areas of glazing with some cladding panels, for the principal elements of the architectural features.

● Detail Planning

The development would comprise a total of three storeys, with the car park occupying the basement level. The upper two levels will provide a mixture of Teaching/Tutorial rooms, large hall, offices, staff rooms and male/female WC’s. The principal access to the Education centre will be from William Street with a glazed facade. The building will be fully compliant with DDA regulations. The main Hall will have the essential ancillary accommodation directly related to the main entrance but the eleven classrooms will be accommodated on the first floor of the building.

NEW SATELLITE CENTRES

Central Mosque Rochdale has developed two new satellite centres to accommodate the growing needs of the community it serves. The new centres are dedicated to serving the locality only, whereas, the main activities will continue to be held at the Central Mosque Rochdale.

DARUL ILM - MEREFIED STREET

Darul ILM is now in its sixth year of full operation. All boys Maktab classes are held at this centre.

DARUL ILM - ASHFILED ROAD

The Centre is fully refurbished and being used for daily prayers. The start of Maktab classes is December 2022.

4

CENTRAL MOSQUE ROCHDALE

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for the preparing the directors' report and the financial statements in accordance with applicable law and regulations.

The Board of Trustees is charged under charity and corporate law to prepare the Trustee’s Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards, including FRS102

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and its financial position at the end of the year. Best practice includes:

In so far as the Trustees are aware

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015).

Signed on behalf of the board of directors

Mohammad Arshad Zafar Iqbal Director Director

8 November 2023

5

CENTRAL MOSQUE ROCHDALE

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CENTRAL MOSQUE ROCHDALE

I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Financial Accountants.

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

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 understanding of the accounts to be reached.

H&A Consultancy Services Ltd Lower Ground Front 185 Audley Range Blackburn Lancashire BB1 1TH

8 November 2023

6

CENTRAL MOSQUE ROCHDALE

STATEMENT OF FINANCIAL ACTIVITES (Including Income & Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
Total Funds Total Funds
Year Ended Year Ended
31 March 31 March
2023 2022
Note £ £
Income and expenditure
-
Incoming resources:
Donations and gifts 288,085 184,972
Charitable Activities 88,392 80,167
Activities for generating funds: -
Goods sold 4,495.00 3,678
Rent received 3,200 2,570
Total incoming resources 384,172 271,387
-
Resources expended:
Costs of goods sold 2,920 3,371
Cost of operating the Mosque 2 279,762 231,906
Governance costs 3 780 600
Total resources expended 283,462 235,878
Net surplus/(deficit) for the year 100,709 35,509
Fund Balances brought forward 1,213,921 1,178,411
1 April 2022
Fund Balances Carried Forward 1,314,630 1,213,920
31 March 2023
----- End of picture text -----

All the funds received by the charity were unrestricted.

CONTINUING OPERATIONS

None of the company's activities were acquired or discontinued during the above two financial years

TOTAL RECOGNISED GAINS AND LOSSES

The company has no recognised gains or losses other than the profit or loss for the above two financial year

The Notes on Pages 9 to 12 for part of the accounts.

7

CENTRAL MOSQUE ROCHDALE

BALANCE SHEET AS AT 31 MARCH 2023

----- Start of picture text -----
Note 2023 2022
FIXED ASSETS £ £ £ £
Tangible assets 5 1,516,194 1,398,902
CURRENT ASSETS
Stock 430 430
Debtors and Prepayments 6 - -
Cash at bank and in hand 53,946 25,369
54,376 25,799
CREDITORS
Amounts falling due within one year 7 (1,606) (5,445)
52,771 20,354
TOTAL ASSETS LESS CURRENT LIABILITIES 1,568,965 1,419,255
CREDITORS
Amounts falling due after more than one
year 8 (254,335) (205,335)
1,314,630 1,213,920
FUNDED BY:-
Unrestricted funds 1,314,630 1,213,920
1,314,630 1,213,920
----- End of picture text -----

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors on 7 November 2023 and were signed on its behalf by

Mohammad Arshad
Director
Company Registration No:		 Zafar Iqbal

Director
03152634

8

CENTRAL MOSQUE ROCHDALE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 ACCOUNTING POLICIES

Basis of Accounting

The accounts have been prepared 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006.

Cash flow

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 'Cash flow statements'.

Income

The accounts include income on the following basis:-

Voluntary income, including donations, when received by the charity. All other income is accounted for on an accruals basis.

Expenditure

All the expenditure is accounted for on an accruals basis.

Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:-

Fixtures & Fittings - 10% on cost Buildings - 2% on cost

No depreciation is provided on the estimated land value included in cost.

Stock

Stocks of goods held for resale are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items Taxation

The company is a registered charity and as such is entitled to the exemption from tax to the extent that the income received falls within section 505 I.C.T.A 1988 and section 256 C.G.T.A 1992 and is applied to charitable purposes only.

9

CENTRAL MOSQUE ROCHDALE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2
3
4		 COST OF OPERATING THE MOSQUE
Salaries & teachers expenses
Heat, Light and Water
Repairs
Travel
Insurances
Telephone and stationery
Cleaning and sundries
Professional fees
Bank charges
Depreciation
GOVERNANCE
Accountancy
STAFF COSTS
Salaries and wages
Social security
Teachers Expenses		 £
157,069
35,564
34,127
-
5,183
1,312
5,085
300
1,209
39,913
279,762
£
780
£
55,602
7,570
93,898
157,069
Year ended
31 March
2023
Year ended
31 March
2023
Year ended
31 March
2023		 Year ended Year ended
£
134,386
25,406
23,963
2,348
4,545
1,311
1,671
-
1,507
36,768
231,906
31 March
2022
Year ended		 31 March
£
600
31 March
2022
Year ended		 31 March
31 March
£
58,558
7,278
68,551
134,386
2022

An average of 3 full-time and 2 part-time members of staff were employed during the year. No member of staff earned £60,000 or more per annum.

None of the trustees received any remuneration, not were any expenses reimbursed during the year (£2022 - £nil)

5 TANGIBLE FIXED ASSETS
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023		 £
1,826,777
157,205
1,983,982
462,611
35,397
498,008
Land and
Buildings		 £
203,045
-
203,045
168,309
4,515
172,825
Fixtures &
Fittings		 £
2,029,822
157,205
2,187,027
630,920
39,913
670,833
Total

10

CENTRAL MOSQUE ROCHDALE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Net book values
At 31 March 2023
At 31 March 2022		 1,485,974
1,364,166		 30,220
34,735		 1,516,194
1,398,902

The fixtures and fittings all relate to items included in the mosque and are consequently used for charitable purposes.

6
7
8		 DEBTORS
Prepayments and accrued income
CREDITORS- Amounts falling due within one year
Accruals
CREDITORS- Amounts falling due after more than one year
Other loans		 2023
£
-
-
2023
£
1,606
1,606
2023
£
254,335
254,335		 2022
£
-
-
2022
£
5,445
5,445
2022
£
205,335
205,335

The loans are unsecured.

9 CONTINGENT LIABILITIES

There are no contingent liabilities of a material amount for which provision has not been made in the accounts

10 DIRECTORS REMUNERATION AND EXPENSES - Related party transactions

No remuneration was paid to any person who was a director of the charity. No expenses have been reimbursed to directors. There were no related party transactions. Although the directors benefited from the charity, as members of the general public they received no preferential rights or benefits.

11

CENTRAL MOSQUE ROCHDALE

TRADING ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
Year ended 31 Year ended 31
March 2023 March 2022
£ £
Income
General donations 288,085 184,972
School fees 88,392 80,167
Fundraising activities 4,495 3,678
Rent received 3,200 2,570
384,172 271,387
Less cost of goods sold (2,920) (3,371)
381,252 268,016
-
Deduct overhead expenses:
-
Direct charitable expenditure:
Wages and teacher expenses 157,069 134,386
Heat, light and water 35,564 25,406
Repairs 34,127 23,963
Travel - 2,348
Insurance 5,183 4,545
Telephone, stationery and printing 1,312 1,311
Cleaning and sundries 5,085 1,671
Professional fees 300 -
Bank charges 1,209 1,507
Depreciation 39,913 36,768
279,762 231,906
Governance costs
Accountancy 780 600
780 600
Net excess of expenditure over income 100,709 35,509
----- End of picture text -----

12