2025-03-31-accounts - Wolverhampton Mosque Trust

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Trustees’ Annual Report for the period

From 01 April 2024 to 31 March 2025

Charity name: Wolverhampton Mosque Trust

Charity registration number: 1062702

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The advancement of the Islamic religion and the advancement of the education of Muslim children.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Establishing a place of worship with daily prayers and faith based after-school educational facility for children.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees have had regard to the guidance issues by the Charity Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Not Applicable
Policy on social investment including program related investment	Para 1.38	Not Applicable
Contribution made by volunteers	Para 1.38	Not Applicable
Other		Not Applicable

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The charity has guided the local community during the pandemic promoting health and safety. The charity endeavoured to continue the operation of the mosque in line with the Government guidelines. The after-school educational facility was moved to online delivery.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity has continued to rely on fundraising and fees to fund its activities.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity does not hold any reserves.
Amount of reserves held	Para 1.22	Nil
Reasons for holding zero reserves	Para 1.22	The charity has not generated surplus revenues in the past due to insufficient fundraising.
Details of fund materially in deficit	Para 1.24	General reserve
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Trustees are confident that the Charity will be able to meet its obligations using donations, fees and refinancing.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Wolverhampton Mosque Trust
Other name the charity uses
Registered charity number	1062702
Charity’s principal address	197 WATERLOO ROAD WOLVERHAMPTON WV1 4RA

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Gaftar Ali	Chair
	Mohammed Ali	Trustee
	Iftikhar Ahmed	Trustee
	Nadeem Ahmad	Trustee

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
MR GAFTAR ALI

Funds held as custodian trustees on behalf of others

Description of the assets Not Applicable held in this capacity Name and objects of the Not Applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not Applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Accountant	Griffin & Sage	172 Park Road, Peterborough,England, PE12UF

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Iftikhar Ahmed
	Trustee
	06/02/2026
	06/02/2026

Independent examiner's report on the accounts

Section A Independent Examiner’s Report	Section A Independent Examiner’s Report
Report to the trustees/ members of	Charity Name Wolverhampton Mosque Trust

On accounts for the year	31/03/2025 Charity no 1062702
ended	(if any)

Set out on pages	1-13 (Remember to include the page numbers of additional sheets)
	I report to the trustees on my examination of the accounts of the above
	charity (“the Trust”) for the year ended31 / 03 / 2025.
Responsibilities and	As the charity's trustees, you are responsible for the preparation of the
basis of report	accounts in accordance with the requirements of the Charities Act 2011
	(“the Act”).
	I report in respect of my examination of the Trust’s accounts carried out
	under section 145 of the 2011 Act and in carrying out my examination, I
	have followed all the applicable Directions given by the Charity Commission
	under section 145(5)(b) of the Act.
Independent	The charity’s gross income exceeded £250,000 and I am qualified to
examiner's statement	undertake the examination by being a qualified member of FCCA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

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 understanding of the accounts to be reached.

Signed:		Date:	06/02/2026

Name:	Haider Ali

Relevant professional	FCCA
qualification(s) or body
(if any):

Address:	172 Park Road, Peterborough, England

Oct 2018

IER

PE1 2UF

Section B	Disclosure
	Only complete if the examiner needs to highlight material matters of concern
	(see CC32, Independent examination of charity accounts: directions and
	guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER

Wolverhampton Mosque Trust

Charity No. 1062702

Trustees' Report and Unaudited Accounts

31 March 2025

Wolverhampton Mosque Trust Contents

	Pages
Statement of Financial Activities	2
Balance Sheet	3
Notes to the Accounts	4 to 11
Detailed Statement of Financial Activities	12 to 13

Page 1

Wolverhampton Mosque Trust Statement of Financial Activities for the year ended 31 March 2025

Unrestricted funds	Total funds	Total funds
2025	2025	2024
£	£	£

292,544	292,544	310,578
25,426	25,426	15,823
317,970	317,970	326,401

1,145	1,145	445
391,075	391,075	301,771
392,220	392,220	302,216
-	-	-
(74,250)	(74,250)	24,185
-	-	-
(74,250)	(74,250)	24,185

(74,250)	(74,250)	24,185

1,537,982	1,537,982	1,513,797
1,463,732	1,463,732	1,537,982

Page 2

Wolverhampton Mosque Trust Balance Sheet

at 31 March 2025

Charity No. 1062702 Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors:Amount falling due within one year 11 Net current (liabilities)/assets Total assets less current liabilities Creditors:Amounts falling due after more than one year 12 Net assets excluding pension asset or liability Total net assets The funds of the charity Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 06 February 2026	2025 £ 1,468,936 1,468,936 13,460 30,461 43,921 (49,125) (5,204) 1,463,732 - 1,463,732 1,463,732 1,463,732 1,463,732 1,463,732	2024 £ 1,514,161
		1,514,161 15,406 45,936
		61,342 (21,771)
		39,571 1,553,732 (15,750)
		1,537,982
		1,537,982
		1,537,982
		1,537,982
		1,537,982

And signed on their behalf by:

I. Ahmed Trustee 06 February 2026

Page 3

Wolverhampton Mosque Trust Notes to the Accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 4

Wolverhampton Mosque Trust Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

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

useful life:
Fixture & Fittings	25% Straight Line
Plant & Machinery	25% Straight Line
Land & Buildings	2% Straight Line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. 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.

Page 5

Wolverhampton Mosque Trust Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions 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 funds.

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 6

Wolverhampton Mosque Trust Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Other Total Expenditure on: Raising funds Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations Lillah Student Fees 4 Other income	Unrestricted £ 171,940 120,604 292,544 Unrestricted £ 25,426 25,426	Unrestricted funds 2024 £ 310,578 15,823 326,401 445 301,771 302,216 24,185 24,185 24,185 1,513,797 1,537,982 Total 2025 £ 171,940 120,604 292,544 Total 2025 £ 25,426 25,426	Total funds 2024 £ 310,578 15,823
			326,401 445 301,771
			302,216
			24,185
			24,185
			24,185 1,513,797
			1,537,982
			Total 2024 £ 213,422 97,156
			310,578
			Total 2024 £ 15,823
			15,823

Page 7

Wolverhampton Mosque Trust Notes to the Accounts

5 Expenditure on raising funds

Fundraising trading costs 6 Other expenditure Employee costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net (expenditure)/income before transfers This is stated after charging: Depreciation of owned fixed assets 8 Staff costs Salaries and wages Social security costs Pension costs	Unrestricted £ 1,145 1,145 Unrestricted £ 273,137 400 52,499 48,048 16,391 600 391,075 2025 £ 48,048 2025 264,522 6,430 1,974 272,926	Total 2025 £ 1,145 1,145 Total 2025 £ 273,137 400 52,499 48,048 16,391 600 391,075	Total 2024 £ 445
			445
			Total 2024 £ 180,783 - 55,038 52,048 13,302 600
			301,771
			2024 £ 52,048 2024 178,947 819 1,017
			180,783

No employee received emoluments in excess of £60,000.

Page 8

Wolverhampton Mosque Trust Notes to the Accounts

9 Tangible fixed assets

9 Tangible fixed assets
Land and buildings Fixture & Fittings £ £ Cost or revaluation At 1 April 2024 2,217,052 118,666 Additions - 1,618 At 31 March 2025 2,217,052 120,284 Depreciation and impairment At 1 April 2024 712,943 117,033 Depreciation charge for the year 40,492 949 At 31 March 2025 753,435 117,982 Net book values At 31 March 2025 1,463,617 2,302 At 31 March 2024 1,504,109 1,633 10 Debtors Trade debtors Prepayments and accrued income 11 Creditors: amounts falling due within one year Other taxes and social security Other creditors Accruals 12 Creditors: amounts falling due after more than one year Other loans	Fixture & Fittings	Plant & Machinery	Land & Buildings £ 39,320 1,205 40,525 30,901 6,607 37,508 3,017 8,419	Total £ 2,375,038 2,823
	£ 118,666 1,618 120,284 117,033 949 117,982 2,302 1,633	£ - - - - - - - - 2025 £ 13,460 - 13,460 2025 £ 8,522 37,603
				2,377,861
				860,877 48,048
				908,925
				1,468,936
				1,514,161
				2024 £ 13,100 2,306
				15,406
				2024 £ 1,702 14,854
		3,000		5,215
		49,125 2025 £ - -		21,771
				2024 £ 15,750
				15,750

Page 9

Wolverhampton Mosque Trust Notes to the Accounts

13 Movement in funds

Restricted funds: Unrestricted funds: General funds Total funds 14 Analysis of net assets between funds Fixed assets Net current assets 15 Reconciliation of net debt Cash and cash equivalents	Incoming resources (including other gains/losses ) £ 317,970 317,970 At 1 April 2024 £	Resources expended £ (392,220) (392,220) Unrestricted funds £ 1,468,936 (5,204) 1,463,732 Cash flows £	At 31 March 2025 £ 1,463,732
			1,463,732
			Total £ 1,468,936 (5,204)
			1,463,732
			At 31 March 2025 £
	45,936	(15,475)	30,461
	45,936 (15,750)	(15,475)	30,461 -
Borrowings		15,750
Net debt	(15,750) 30,186	15,750 275	-
			30,461

Page 10

Wolverhampton Mosque Trust Notes to the Accounts

16 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

	2025	2025	2024	2024
	Land and buildings	Other	Land and buildings	Other
	£	£	£	£
Operating leases with expiry date:
*Pension commitments*
		2025		2024
		£		£
The pension cost charge to the charity
amounted to:		1,974		1,017

Page 11

Wolverhampton Mosque Trust Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from: Donations and legacies Donations Lillah Student Fees Other Total income and endowments Expenditure on: Costs of other trading activities Total of expenditure on raising funds Employee costs Salaries/wages Employer's NIC Pension costs Staff training Motor and travel costs Travel and subsistence Premises costs Rates Light, heat and power Premises cleaning Premises repairs and maintenance Other premises costs General administrative costs, including depreciation and amortisation Depreciation of Fixture & Fittings Depreciation of Plant & Machinery Depreciation of Land & Buildings Bank charges	Unrestricted funds 2025 £ 171,940 120,604 292,544 25,426 25,426 317,970 1,145 1,145 1,145 264,522 6,430 1,974 211 273,137 400 400 561 37,529 1,212 4,129 9,068 52,499 48,048 - - 1,360	Total funds 2025 £ 171,940 120,604 292,544 25,426 25,426 317,970 1,145 1,145 1,145 264,522 6,430 1,974 211 273,137 400 400 561 37,529 1,212 4,129 9,068 52,499 48,048 - - 1,360	Total funds 2024 £ 213,422 97,156
			310,578
			15,823
			15,823
			326,401 445
			445
			445 178,947 819 1,017 -
			180,783
			-
			-
			3,428 39,306 1,462 6,900 3,942
			55,038
			52,048 - - 956

Page 12

Wolverhampton Mosque Trust Detailed Statement of Financial Activities

General insurances Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	9,379 - 2,731 1,853 1,068 64,439 600 600 391,075 392,220 - (74,250) (74,250) - (74,250) 1,537,982 1,463,732	9,379 - 2,731 1,853 1,068 64,439 600 600 391,075 392,220 - (74,250) (74,250) - (74,250) 1,537,982 1,463,732	6,918 (15) 3,561 855 1,027
			65,350
			600
			600

			301,771
			302,216 -
			24,185
			24,185 -
			24,185
			1,513,797
			1,537,982

Page 13