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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1063058

Report of the Trustees and

Audited Financial Statements for the Year Ended 31 March 2023

for Central Jamia Mosque Madni

Lindley Adams Limited Chartered Accountants Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2LG

Central Jamia Mosque Madni

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 20
Detailed Statement of Financial Activities 21 to 22

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are set out in the charity's governing document and are summarised as follows:

The advancement of the Islamic faith in the area of Halifax and in particular:

Public benefit

Our objectives are set to reflect our faith and community aims. Each year the trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have complied with their duties as detailed in the Charities Act 2011 section 17(5) by reviewing the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

Our dual aims remain to provide a facility where Muslims can worship and to provide a community facility for all the inhabitants of Halifax. Our long-term ambition is to build the self-confidence of Halifax's Muslims in their faith, and through our community facilities and activities help make our area a peaceful, vibrant and harmonious community.

Strategies

We want to make our Mosque an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. The Mosque is open at all times (subject to public health restrictions) with daily prayers, the Friday prayers being a focus of our activities.

The charity aims to promote the Islamic faith by continuing to provide Mosques in Halifax and facilities for teaching both children and adults. The objectives for the year were to continue to raise funds for expansion and to continue to maintain and improve existing facilities.

An important part of our strategy is community welfare and education. All our community facilities and activities including classes and guest speakers are widely advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Our activities are free and supported by donations.

Funds are raised to meet the charity's objectives by voluntary collections at the Mosque and from monthly door to door collections by a volunteer collector. One collector undertakes the door to door collections which approximates to 5 man days per month. No specific fundraising targets are set. Instead, the charity relies on the willingness of individuals to contribute what they can afford to donate. Donations are only sought from individuals within the Halifax area.

Page 1

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

How our activities deliver public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at our Mosque and the wider community of Halifax.

Religious activities

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities although these have been curtailed at various times this year due to coronavirus lockdowns. The activities include:

Prayers: The Mosque is open all day for daily and Friday prayers. During the week we have over 400 people who regularly attend daily prayers and over 1,900 who regularly attend Friday prayers.

Festivals: The Mosque prepared food on many religious festivals during the year for those attending the Mosque. Eid was also celebrated at the Mosque along with offering a monthly celebration of Saints' days and a service of thanksgiving celebrating the birth of our prophet Muhammad, peace and blessings be upon him, to whom the Qur'an was revealed.

Funeral facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials. We also provide access to condolences facilities at our various sites, including the purposely adapted facilities on Hopwood Lane; all of these are free of charge.

Civil marriage and Nikkah: The Mosque provides Muslim couples with an appropriate location for both their civil marriage and Nikkah (Islamic marriage).

Hifz classes: Memorisation of the Qur'an is considered an important element of religious education and training. We continue to provide this facility for the young people in the Mosque. We are pleased this programme continues to run successfully with over 15 young people regularly attending these classes.

Islamic awareness: We have continued a series of lectures, open to all, to promote Islamic knowledge and awareness.

Inter-faith dialogue: Our Mosque is an active member of the Faith Communities Forum for the Halifax area. We use this platform to promote inter-faith dialogue and social cohesion. The mosque is also a member of Calderdale Council for Mosques.

The charity has continued to raise money for the upkeep, maintenance and development of the Mosque and to be able to provide paid teachers. It has also raised additional funds to contribute to reserves to meet the future requirements of the charity. The charity has been successful in promoting the Islamic faith as evidenced by the increasing number of people attending the Mosque.

Donations

Those attending our Mosque have given generously to appeals arising from calamities affecting people around the world and to alleviate poverty and assist vulnerable people in various countries. The Mosque has given money to charities in these countries. This year, as we did last year, we administered the receipt and distribution of funds, which is collected and distributed in accordance with the teachings of Islam for the relief of those in poverty and the destitute.

During the year there were specific appeals made for Qurbani in Africa, to provide assistance in Kashmir and Burkino Faso and for victims of the Syria/Turkey earthquake and Pakistan floods.The donations received were increased by monies made available from general funds.

FINANCIAL REVIEW

Principal funding sources

The principle source of funding during the year, as in previous years, has been by voluntary donations from the local community and has been used to meet the running costs of the Mosques and education centre's used to promote the Islamic faith as well as to provide donations to Islamic causes. An analysis of the income received during the year is included in the notes to the accounts.

Page 2

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

FINANCIAL REVIEW

Reserves policy

The total funds of the charity have increased by £10,561 from £6,454,761 to £6,465,322 which includes the revaluation reserve of £2,603,525 (2022 £2,603,525). Reserves not represented by the charity's properties are retained mainly in bank accounts. Free reserves at the year end were £1,212,700 (2022 £1,103,518).

The policy on unrestricted reserves is that these will be accumulated to allow the charity to operate and meet its objectives.

During the year funds were raised by appeals for specific projects amounting to £46,719 (2022 £25,660). These were treated as restricted funds and all income raised was distributed in the year apart from £100 which was the balance in restricted funds at the year end. (2022 £ nil) A breakdown of the donations received for restricted funds is shown in note 18 to the accounts.

Going concern

The accounts have been prepared on a going concern basis as the charity has healthy liquid reserves and so has sufficient liquid funds to meet its liabilities as they fall due and expenditure is not authorised unless sufficient funds are in place.

FUTURE PLANS

The charity intends to continue its religious activities as outlined above and to continue to provide financial assistance to those in need.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by the provisions of an order of the High Court dated 28 October 1996 as amended on 13th September 1997, 24th May 2008 and 30 August 2008. Under the terms of this order the charity is administered and managed by a committee of 12 members of whom 9 are elected by the members at the annual general meeting. The remaining 3 members are nominated by the trustees.

Recruitment and appointment of new trustees

Trustees are recruited and elected by the members of the organisation in accordance with the governing document.

Ordinary membership is open to any person aged 18 years or over who professes the Islamic faith and who resides within the Metropolitan Borough of Calderdale, a charge of £52 per annum, payable annually, monthly or weekly, however concessions are made for those with financial hardship.

Organisational structure

Day to day management of the charity is undertaken by the officers with monthly meetings of the committee. New committee members are guided as to their role and responsibilities by more longstanding committee members and are provided with relevant Charity Commission publications. The committee aim to keep abreast of developments through information issued by the Charity Commission.

Induction and training of new trustees

The policy for inducting and training the trustees has been reviewed and a training plan produced.

Related parties

No trustee received remuneration or other benefit from their work with the charity. The charity does purchase goods from SKY D.I.Y. Supercenter Limited, one of the trustees of the charity is also a shareholder of this company. A summary of the transactions with the company are set out in note 19 to the financial statements.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with all legislation. External risks to funding are monitored to ensure action can be taken on a timely basis to increase and diversify funding if required. The Mosque has also maintained substantial cash reserves to tide it through any period of disruption for example as caused by the coronavirus pandemic in 2020/21

The procedures are periodically reviewed to ensure they still meet the needs of the charity.

The trustees hold the legal title to the charity's properties as trustees for the charity and act in accordance with the instructions of the committee or the members in general meeting. Appointment and removal of trustees is by means of a resolution of the members at a general meeting.

Page 3

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1063058

Principal address 131 Gibbet Street Halifax West Yorkshire HX1 5LE

Page 4

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

Trustees
Trustees
A Hussain
M Idris Secretary
A R Chaudhray
A R Chaudhray
M Ahmed
M Boston
Committee Members
Elected Officers
M Sultan President
A Ali Vice President
R I Khan Treasurer
H Riaz
A Mahmood Resigned 10/8/22
A Ahmed
Elected Members
S Aziz
R Hussain
Property Trustees
L Din
P Khan
M J Ismail
M Younis
M Najib Resigned 1/4/22

Page 5

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Auditors

Lindley Adams Limited Chartered Accountants Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2LG

Bankers

Lloyds TSB Commercial Street Halifax HX1 1BB

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for 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 board of trustees on 6 November 2023 and signed on its behalf by:

A Ali - Trustee

Page 6

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Opinion

We have audited the financial statements of Central Jamia Mosque Madni (the 'charity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 7

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which they operate and considered the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to that risk,recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We obtained an understanding of how the charity complies with its legal requirements by making inquiries of management and by review of board minutes and other documentation. Our audit procedures included: - identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud; - understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;

We did not identify any key audit matters relating to irregularities including fraud.

We are not aware of any actual or suspected non-compliance with laws and regulations, and we are not responsible for preventing or detecting non-compliance with all laws and regulations. The primary responsibility for the prevention and detection of fraud rests with management and those charged with governance

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances as set out in note 22 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Page 8

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Lindley Adams Limited Chartered Accountants Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2LG

7 November 2023

Page 9

Central Jamia Mosque Madni

Statement of Financial Activities

for the Year Ended 31 March 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
General charitable activity
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
Charitable activities
6
General charitable activity
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 31.3.23
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
314,189
46,719
360,908
-
-
-
3,710
-
3,710
6,000
-
6,000
323,899
46,719
370,618
1,845
-
1,845
311,593
46,619
358,212
313,438
46,619
360,057
10,461
100
10,561
6,454,761
-
6,454,761
6,465,222
100
6,465,322		 31.3.22
Total
funds
£
410,750
21,436
4,180
5,000
441,366
1,030
334,371
335,401
105,965
6,348,796
6,454,761

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 10

Central Jamia Mosque Madni

Balance Sheet

31 March 2023

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds:
General fund
Revaluation Reserve
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
5,252,622
20
26,851
1,225,247
1,252,118
(39,518)
1,212,600
6,465,222
6,465,222		 Restricted
funds
£
-
-
-
100
100
-
100
100
100		 31.3.23
Total
funds
£
5,252,622
20
26,851
1,225,347
1,252,218
(39,518)
1,212,700
6,465,322
6,465,322
3,861,697
2,603,525
6,465,222
100
6,465,322		 31.3.22
Total
funds
£
5,351,253
190
272,003
851,365
1,123,558
(20,050)
1,103,508
6,454,761
6,454,761
3,851,236
2,603,525
6,454,761
-
6,454,761

The financial statements were approved by the Board of Trustees and authorised for issue on 6 November 2023 and were signed on its behalf by:

A Ali - Trustee

M Sultan - Trustee

The notes form part of these financial statements

Page 11

Central Jamia Mosque Madni

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon notification of the interest paid or payable by the bank.

Depreciation

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

Freehold property - 2% Straight line Fixtures and fittings - 15% on reducing balance Equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the trustees report or notes to the financial statements where applicable.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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.

Financial 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.

Page 12

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Financial instruments

Grants

Government grants and third party contributions and donations are recognised as due to the charity when there is reasonable assurance that the charity will comply with any conditions attached to the payments and that the grants or contributions will be received. Grants recognised as income are presented separately in the notes to the accounts.

2. DONATIONS AND LEGACIES

2.
DONATIONS AND LEGACIES
Donations
Gift aid
Membership fees
3.
OTHER TRADING ACTIVITIES
Sale of radios
Clothing bank
Signage fees
4.
INVESTMENT INCOME
Rents received
5.
INCOME FROM CHARITABLE ACTIVITIES
Coronavirus furlough scheme		 31.3.23
£
333,439
23,777
3,692
360,908
31.3.23
£
1,880
1,350
480
3,710
31.3.23
£
6,000
31.3.23
Total
activities
£
-		 31.3.22
£
363,191
44,283
3,276
410,750
31.3.22
£
2,060
1,800
320
4,180
31.3.22
£
5,000
31.3.22
Total
activities
£
21,436

During the previous year the charity received grants of £21,436 from the government in respect of the Coronavirus job retention scheme to support the charity to furlough staff.The grant was unconditional and has all been recognised as income in the financial statements for the previous year. There were no such grants received during the current year.

Page 13

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. CHARITABLE ACTIVITIES COSTS

Direct
Costs (see
note 7)
£
General charitable activity
344,829
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Insurance
Repairs & renewals
Establishment costs
Telephone
Postage and stationery
Sundries
Donations
Catering expenses
Guest speakers
Radio & broadcasting costs
Depreciation
Loss on sale of assets
Interest payable and similar charges
8.
SUPPORT COSTS
General charitable activity
9.
AUDITORS' REMUNERATION
Fees payable to the charity's auditors for the audit of the charity's financial
statements
Auditors' remuneration for non audit work
Fees payable for the audit are £6,900 (2022 £10,500).
Fees payable for accountancy services are £3,910 (2022 £4,080).
Fees payable for other services are £2,573 (2022 £3,834).		 Support
costs (see
note 8)
Totals
£
£
13,383
358,212
31.3.23
31.3.22
£
£
45,150
57,387
3,640
4,164
26,430
22,266
47,400
32,976
190
315
19
3,057
-
1,006
73,371
49,908
7,065
3,425
400
-
75
75
138,156
139,410
-
355
2,933
1,613
344,829
315,957
Governance
costs
£
13,383
31.3.23
31.3.22
£
£
6,900
10,500
6,483
7,914

Page 14

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

11. STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL

31.3.23 31.3.22
£ £
Wages and salaries 44,866 57,022
Other pension costs 284 365
45,150 57,387

The average monthly number of employees during the year was as follows:

31.3.23 31.3.22
Charitable staff 7 9

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

The key management of the charity comprises the trustees. No remuneration or other benefits were paid to the trustees in this year or for the year ended 31 March 2022.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
General charitable activity
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General charitable activity
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
385,090
21,436
4,180
5,000
415,706
1,030
308,711
309,741
105,965
6,348,796
6,454,761		 Restricted
funds
£
25,660
-
-
-
25,660
-
25,660
25,660
-
-
-		 Total
funds
£
410,750
21,436
4,180
5,000
441,366
1,030
334,371
335,401
105,965
6,348,796
6,454,761

Page 15

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted Restricted Total
funds funds funds
£ £ £

13. LEGAL STATUS OF THE CHARITY

The charity is unincorporated and governed by the provisions of an order of the High Court dated 28 October 1996 as amended on 13th September 1997, 24th May 2008 and 30 August 2008.

14. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1 April 2022
Additions
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Freehold
property
£
6,289,118
38,169
6,327,287
990,015
127,310
1,117,325
5,209,962
5,299,103		 Fixtures
and
fittings
£
178,316
1,357
179,673
154,370
3,796
158,166
21,507
23,946		 Equipment
£
151,874
-
151,874
123,670
7,051
130,721
21,153
28,204		 Totals
£
6,619,308
39,526
6,658,834
1,268,055
138,157
1,406,212
5,252,622
5,351,253

Cost or valuation at 31 March 2023 is represented by:

Valuation in 2015
Valuation in 2021
Cost		 Freehold
property
£
2,563,316
40,209
3,723,762
6,327,287		 Fixtures
and
fittings
£
-
-
179,673
179,673		 Equipment
£
-
-
151,874
151,874		 Totals
£
2,563,316
40,209
4,055,309
6,658,834

The total building costs incurred in the redevelopment of the mosque at Gibbet Street stand at £2,560,140 to date .

Page 16

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

15.
STOCKS
Stocks
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Tax
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Tax
Other creditors
Accrued expenses
18.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Revaluation Reserve
Restricted funds
Syrian refugees
Palestine
TOTAL FUNDS		 At 1.4.22
£
3,851,236
2,603,525
6,454,761
-
-
-
6,454,761		 31.3.23
£
20
31.3.23
£
1,349
23,566
1,936
26,851
31.3.23
£
485
366
500
38,167
39,518
Net
movement
in funds
£
10,461
-
10,461
50
50
100
10,561		 31.3.22
£
190
31.3.22
£
468
269,831
1,704
272,003
31.3.22
£
141
1,272
500
18,137
20,050
At
31.3.23
£
3,861,697
2,603,525		 31.3.22
£
190
31.3.22
£
468
269,831
1,704
272,003
6,465,222
50
50
100
6,465,322

Page 17

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Qurbani collection for Africa
Syrian refugees
Kashmir
Palestine
Burkino Faso
Pakistan floods
Turkey/Syria earthquake
TOTAL FUNDS		 Incoming
resources
£
323,899
8,626
50
5,520
50
1,000
12,400
19,073
46,719
370,618		 Resources
Movement
expended
in funds
£
£
(313,438)
10,461
(8,626)
-
-
50
(5,520)
-
-
50
(1,000)
-
(12,400)
-
(19,073)
-
(46,619)
100
(360,057)
10,561		 Resources
Movement
expended
in funds
£
£
(313,438)
10,461
(8,626)
-
-
50
(5,520)
-
-
50
(1,000)
-
(12,400)
-
(19,073)
-
(46,619)
100
(360,057)
10,561
100
10,561

Comparatives for movement in funds

Unrestricted funds
General fund
Revaluation Reserve
TOTAL FUNDS		 At 1.4.21
£
3,745,271
2,603,525
6,348,796
6,348,796		 Net
movement
in funds
£
105,965
-
105,965
105,965		 At
31.3.22
£
3,851,236
2,603,525
6,454,761
6,454,761

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Syrian refugees
Kashmir
Green Dome Trust
TOTAL FUNDS		 Incoming
resources
£
415,706
16,260
6,400
3,000
25,660
441,366		 Resources
Movement
expended
in funds
£
£
(309,741)
105,965
(16,260)
-
(6,400)
-
(3,000)
-
(25,660)
-
(335,401)
105,965		 Resources
Movement
expended
in funds
£
£
(309,741)
105,965
(16,260)
-
(6,400)
-
(3,000)
-
(25,660)
-
(335,401)
105,965
-
105,965

Page 18

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Revaluation Reserve
Restricted funds
Syrian refugees
Palestine
TOTAL FUNDS		 At 1.4.21
£
3,745,271
2,603,525
6,348,796
-
-
-
6,348,796		 Net
movement
in funds
£
116,426
-
116,426
50
50
100
116,526		 At
31.3.23
£
3,861,697
2,603,525
6,465,222
50
50
100
6,465,322

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Qurbani collection for Africa
Syrian refugees
Kashmir
Green Dome Trust
Palestine
Burkino Faso
Pakistan floods
Turkey/Syria earthquake
TOTAL FUNDS		 Incoming
resources
£
739,605
8,626
16,310
11,920
3,000
50
1,000
12,400
19,073
72,379
811,984		 Resources
Movement
expended
in funds
£
£
(623,179)
116,426
(8,626)
-
(16,260)
50
(11,920)
-
(3,000)
-
-
50
(1,000)
-
(12,400)
-
(19,073)
-
(72,279)
100
(695,458)
116,526		 Resources
Movement
expended
in funds
£
£
(623,179)
116,426
(8,626)
-
(16,260)
50
(11,920)
-
(3,000)
-
-
50
(1,000)
-
(12,400)
-
(19,073)
-
(72,279)
100
(695,458)
116,526
100
116,526

19. RELATED PARTY DISCLOSURES

During the year goods of £2,149 (2022 £2,606 were purchased from SKY D.I.Y. Supercenter Limited. Mr Akbar Ali who is a trustee of the charity is also a shareholder of SKY D.I.Y. Supercenter Limited. At 31st March 2023 SKY D.I.Y. Supercenter Limited owed the charity £1,349 due to an overpayment (2022 £nil). The total amount of donations,with no attached conditions, received from the trustees during the year amounted to £6,332 (2022 £14,856).

Page 19

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

20. REGISTERED NAME

The full registered name of the charity is Central Jamia Mosque Madni and Education Centre, Halifax.

21. REVALUATION RESERVE

On transition to FRS102 (1 April 2015) the charity chose to measure freehold property at its previous valuation as the deemed cost. The Mosque at Gibbet Street had undergone substantial reconstruction. It was revalued along with other properties owned by the charity as specialised properties on the basis of depreciated replacement cost at 31st March 2015. Al Samarraie (BEng(Hons), C.Eng. MIStructE, MCIHT, MIEI) valued the Gibbet Street Mosque on the above basis. Other properties are valued by the trustees at their insurance rebuilding costs which would equate to market value. This resulted in a revaluation gain in 2015 of £2,563,316 which was transferred to the revaluation reserve.

In 2021 the Hopwood Lane and Cavendish Terrace properties were revalued to their revised insurance rebuilding costs resulting in a further £40,209 transferred to the revaluation reserve.

If the land and buildings stated at valuation were included in the financial statements at cost less accumulated depreciation then the net book value would be £3,030,833 (2022 £3,107,045).

22. NON- AUDIT SERVICES

In common with many other charities of our size and nature, we use our auditors to prepare and submit returns to the tax authorities and assist us with the preparation of the financial statements.

Page 20

Central Jamia Mosque Madni

Detailed Statement of Financial Activities

for the Year Ended 31 March 2023

31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 333,439 363,191
Gift aid 23,777 44,283
Membership fees 3,692 3,276
360,908 410,750
Other trading activities
Sale of radios 1,880 2,060
Clothing bank 1,350 1,800
Signage fees 480 320
3,710 4,180
Investment income
Rents received 6,000 5,000
Charitable activities
Coronavirus furlough scheme - 21,436
Total incoming resources 370,618 441,366
EXPENDITURE
Raising donations and legacies
Donation collection costs 875 -
Other trading activities
Opening stock 190 120
Purchases 800 1,100
Closing stock (20) (190)
970 1,030
Charitable activities
Wages 44,866 57,022
Pensions 284 365
Insurance 3,640 4,164
Repairs & renewals 26,430 22,266
Establishment costs 47,400 32,976
Telephone 190 315
Postage and stationery 19 3,057
Sundries - 1,006
Donations 73,371 49,908
Catering expenses 7,065 3,425
Guest speakers 400 -
Radio & broadcasting costs 75 75
Depreciation of tangible fixed assets 138,156 139,410
Loss on sale of tangible fixed assets - 355
Bank charges 2,933 1,613
344,829 315,957

This page does not form part of the statutory financial statements

Page 21

Central Jamia Mosque Madni

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
£ £
Support costs
Governance costs
Auditors' remuneration 6,900 10,500
Auditors' remuneration for non audit work 6,483 7,914
13,383 18,414
Total resources expended 360,057 335,401
Net income 10,561 105,965

This page does not form part of the statutory financial statements

Page 22