**Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Registered Charity Number: 1067104** Financial December 31 Statements for the 2024 year ended 1 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Report of the Trustees for the year ended 31 December 2024** The trustees present their annual report and unaudited financial statements for the year ended 31 December 2024 and confirm they comply with Charities Act 1993, as amended by Charities Act 2006, the trust deed and the Charities SORP 2005. **Reference and Administrative Information Charity Name** Jamia Masjid Gulshan-E-Baghdad Mosque Committee **Charity Registration Number** 1067104 **Principal Office** 1-7 Westbourne Road Bedford MK40 4LB **Trustees** Irfan Khan (Chair) Imtiaz Hussain **Accountants** RCi Chartered Accountants and Business Advisors 59 Union Street, Dunstable LU6 1EX **Bankers** NatWest ## **Structure, governance and management** ## **Governing document** Jamia Masjid Gulshan-E-Baghdad Mosque Committee is constituted under a constitution adopted on 9 November 1997 and is registered with the Charity Commission for England and Wales under charity number 1067104. ## **Organizational structure** The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or any other financial benefits. The trustees meet together as a body monthly and are responsible for all decisions taken in relation to running the Mosque and the community facilities and activities provided by the charity. To assist in the smooth running of the charity the trustees have set up sub-committees that help them oversee certain aspects of the organization’s work. ## **Appointment of trustees** Trustees are appointed and serve in accordance with the charity’s constitution. The trustees are responsible for ensuring that the charity is administered in furtherance of its charitable objects and in compliance with charity law. 2 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Objectives** The objectives of the charity are set out in the charity’s trust deed and are summarized as follows: - To advance the Islamic religion for the residents of Bedford and the surrounding areas. - To advance religious education for the residents of Bedford and the surrounding areas. - To advance and observe the beliefs of Ahl-e-Sunnat Wal Jamaat (Brailvi) only. ## **Activities and achievements** ## **How our activities deliver public benefit:** A wide range of activities are carried out in pursuance of its charitable aims. The trustees consider that these activities, summarized below, provide benefit both to those who worship at our Mosque and the wider community of Luton. ## **Religious activities** The Mosque provides facilities for prayers, worship and other activities associated with the Muslim faith. During the year under review, we offer a range of religious services and activities. **Prayers:** The Mosque is open for prayers five times a day and is well attended throughout the week. **Festivals:** The organisation celebrates all the major events of the Islamic faith, including Ramadan, Eidul Adha and Eid-ul Fitr and the birth of Prophet Muhammed (Peace be upon him). Other key activities of the centre include Funeral services, Civil marriage and Nikah, Quran classes, various Islamic events and Islamic awareness. ## **Community activity** - Health seminars and consultations - Community Health classes and activities ## **Principal funding sources** The principal sources of funds for the centre are collections and donations from the membership and the general public. ## **Plans for the future period** The trustees intend to continue maintaining and developing the mosque’s facilities and religious and educational services for its beneficiaries and the wider community. 3 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Statement of Trustees’ responsibilities** Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP). The applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources of charity for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgments and estimates that are responsible and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in financial statements; - Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will not continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial statements comply with the Charities Act 1993, 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 taking responsible steps for the prevention and detection of fraud and other irregularities. The trustees for the purpose of charity law who served during the year and up to the date of this report are set out on page 1. Approved by the trustees and signed on its behalf by: ## **Irfan Khan** ## **Chair** **Date: __________________** 4 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Statement of Financial Activities For the period 1 January 2024 to 31 December 2024** 5 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Balance Sheet as at 31 December 2024** The notes at pages 8 to 10 form part of these accounts. Approved by the trustees on date and signed on their behalf by: ## **Irfan Khan** ## **Chair** **Date: __________________** 6 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Notes to financial statements** **1. Accounting policies** - (a) Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in 2005 and applicable UK Accounting Standards and the Charities Act 1993. - (b) Funds structure Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at any time. - (c) Incoming resources All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income: Voluntary income is received by way of donations at Friday prayers and grants and is included in full in the statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incoming resources from grants, where there are performances or services deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided are in the nature of professional services where a fee would otherwise be charged, in which the donated service is valued at their chargeable rate. - (d) Resources expended Liabilities are recognized as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. - (e) Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. - (f) Allocation of overhead and support costs Supports costs include administrative cost for charitable activities. 7 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## (g) Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities. - (h) Tangible fixed assets and depreciation All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost and it is not depreciated. |**Asset category**|**Annual rate**| |---|---| |Freehold land and buildings|nil| |Fixtures and fittings|15%| |Computer Equipment|20%| **2. Related party transactions and trustees’ remuneration** Trustees received no emoluments. **3. Incoming resources from voluntary income** 8 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **4. Charitable activities support costs** ## **5. Corporation tax** The charity is exempt from corporation tax on its income and chargeable gains to the extent that these are applied to its charitable purposes, in accordance with section 478 of the Corporation Tax Act 2010. No tax charges have arisen for the charity in the period. 9 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **6. Fixed Assets: tangible assets** ## **7. Analysis of creditors falling due within one year** ## **8. Analysis of creditors falling due after one year** ## **9. Analysis of net assets between funds** 10 Jarnia Masjid Gulshan-E-Baghdad Mosque Cornmittee IQ. Analysis of charitable funds: Analysis of Fund moVe￿nts Unrestricted f unds: Unrestricted general funds 8•lance Incofflkng Fund •x nded 2.078.633 2n.T29 263.587 2.086,774 li **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Independent Examiner’s Report to trustees/members of Jamia Masjid Gulshan-E-Baghdad Mosque Committee** We have examined the financial statements for the period 1 January 2024 to 31 December 2024 found on pages 6 to 11 which have been prepared on the basis of historic cost. The Trustees have confirmed that they do not hold any restricted funds and that all the funds are available to meet the charity’s objectives. ## **Respective Responsibilities of Trustees and Examiner** The charity’s trustees consider that an audit is not required for this year (under section 43 (2) of the Charities Act 1993) and that an independent examination is needed. It is our responsibility to: - Examine the accounts; - Follow the procedures laid down in the General Directories given by the Charity Commission; and - State whether particular matters have come to our attention. ## **Basis of Independent Examiner’s Statement** Our 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts. ## **Independent Examiner’s Statement** In the course of our examination, no matter has come to our attention: - 1) Which gives us reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept (in accordance with section 41 of the Act) and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; - 2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. - 3) To cause us to believe that the accounts do not accord with the records. ## **For emphasis** The Independent Examination carried out and reported on has been done TOTALLY FREE OF CHARGE. The accounting fees contained within the accounts solely relate to payroll services. Independent Examiner’s Name: Dr M S I Choudhury, PhD, FCA Relevant professional qualification or body: ICAEW Address: 59 Union Street, Dunstable, LU6 1EX Date: August 06[th] , 2026 12 **Jamia Masjid Gulshan-E-Baghdad Mosque Committee** ## **Approval of Accounts** We hereby approve the attached accounts for the period ended 31 December 2024 and confirm that we have supplied all the information and explanations required for these accounts. ## **Irfan Khan** ## **Chair** ## **Date: __________________** 13