Charlty Reglstr*k)ft No. 110245 (England and Wales) JAMEAH FATIMIA MOSQUE REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
JAMEAH FATIMIA MOSQUE CONTENTS Page Tntee8, Annual Raport Independent Examlnevs Report Statsmant of Flnanelal Actlvltlag 8alence Sheet Notes to the Flnanclal Statements 8-12
JAMEAH FA TIMIA MOSQUE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Truslees present their report and the unaudiled financial slalemenls of Ihe chaiily for the year ended 31 March 2025. The financial slalemenls have been prepared in accordance with the second edrtion ol Ihe Charilies Slalemenl of Recomrnended Practi is¥ued in Oclober 2019. the Financial Reporting Standard applicable In the United Kingdom and Republic of IrelarKI (FRS 1021 and the Charilies Act 2011. REFERENCE AND ADMINISTRATIVE DETAILS Ragl$tered Charlty number 1070245 Prlnclpal address 118a Berridge Road Foresi fields Nollingham NG7 6HT Tru$tee$ ol ihe charlty The Iru$lees who have served durlng the year and since the year ond wera as follows,, Mr Mohammad Asll Mr Mohammad Aslam Mr Muhammad Haleez Mr Imleyaz Tol Mr Khalld Kayani Mr Masood Ahmed Mr Mohammed Aslam r Moharnme¢J IAukhl8r Mf Muhammad Moqeem Mi Mumla2 Ahmed Mf Mushlaq Mohammod Mr Ria$41 Ali Mr Mohammad Sadlq Mr Mushtaq RehmAn Mr T8rlq Mahmood Mr Moharnmed Shabir Mr Tahir Akhtar Ind•pondant èxamlnèr Muh*mmad Amughan All Kh8n, FCCA Akhlerfs Limited Accounlanls and 8usines5 Advisors 64 Castle Boulevar Nollingham NG7 1FN
JAMEAH FATIMIA MOSQUE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 {CONTINUEDI OBJECTIVES AND ACTIVITIES Objectlves and alms The charily was fomied In 1997 and reglslered in 1998. Its objeclive 15 to advance the Muslim religion in Ihe area ol Nollingham. ty providing and managing a plae2 of worshlp. religlous aclivilies, the educallon and trainin9 of young people and care for the weware af the eklarty in the area. Publlc benellt Statement The charily aims lo serve the whole community. for the benefrt of the publi¢ in general, wherever possible. In Ineeling objectives and lomiulaling future plans Ihe Iruslees have considered Ihe Ch8rfly Commlssion's guldance on publlc benefit. FINANCIAL REVIEW RaseNe8 Pollcy The charily's policy is lo ensure Ihal Ihere afe sufficient free reseryes lo cover Ihree months of nonnal recurriiig expendilufe. Whilst a swnificanl proportion of the reserves of £1.525.33312023.' £1.306,52318ra represenled by land and ijroperty. the funds held al the bank al the balance sheel dale are sufftctenl lo cover nomial recurring expendilure lor the noxt hvelve monlh$. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is Gonlrolled by ils governing do¢umenl, a ¢onslitulion. and ¢onslilules In unin¢orpor4ied charlly Inanaged by the management commillee ol Iruslees. New Iruslees gre recruiled when requlred, and are advlsed of their duties and responsibilities as Iruslees. on appoinlrnenl. Trnn¥JGtlon8 and finJnGhl posltlon The Slalemenl ol Financial Activities shows a nel surplus of É218,81012024'. Surplus of £32,251) lor Ihe yeai. Total funds Stood al £1,525.33312024'. £1.306.5231 al 31 March 2025, ol which free reserves were £551.53712024.. £40fi,9451. Approved by order of the Managemenl Commillee and slgned on Its beh811 by.. Mr. Mushlaq Mohammad Chair Dale.. 15 Decemtér 2025
JAMEAH FATIMIA MOSQUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts of the ¢harily for the year ended 31 March 2025 which are sel out on page5 6 10 12. Respective responsibilities of trustees and examiner The charity's Iruslees are responsible for the preparation of the accounts. The charity's Iruslees consider that an audit is nol required for this year under section 144121 of the Charities Act 2011 Ilhe 2011 Acll and that an independent examination is required. 11 is Iny responsibilily lo.. examine the accounts under section 145 of the 2011 Act,. follow the procedures laid down in the General Directions given by Ihe Charity Commission under section 14515llbl of the 2011 Act., and slate whether particular mallers have come lo my allenlion. Basis of Independent examinerfs report My examination was carried out in accordance with the Gelleial Directions given by the Charity Commission. An examination includes a review ol the accounting records kept by the Charity and a ¢omparison of the accounts presenled wilh Ihose records.11 also includes consideralion of any unLisual items or disclosures in the accoullls, and seeking explanations from you as trustees concerning any such rnallers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a "true and lair view" and the report is limiled lo those mallers sel out in the slalemenl below. Independent examiner's statement In connection with my examination, no maller has come lo my allenlion.. {11 which gives me reasonable cause lo believe that, in any material respect, the requirements lo keep ac¢ounling records in accordance with seclion 130 of the 2011 Act,. and lo prepare accounts which accord with the accounting records and comply wilh the accounting requirements of the 2011 Act have not been mel., or 121 lo which. in my opinion, allenlion should be drawn in order lo enable a proper underslanding of Ihe accounts to be reached. Muhammad Amughan Ali Khan, FCCA Akliler's Limited Accountants and Business Advisors 64 Caslle Boulevard Nottingham NG7 1FN Dale-. 15 December 2025
JAMEAH FATIMIA MOSQUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unffjsiri¢led Funds ReslrKled Funds Total 2025 Total 2024 Noles Income and endowments from: Donslions and legactas Invaslmenl income 391.788 11.105 391.788 195.3S4 12,095 207,449 Total income 402,893 402.893 Expgndltur• an: Charitable activities 177.361 177.361 6.723 184.083 168,970 6,228 175,198 Oiher cosis Total expendllure 184,083 Nat IdeflGltll$urplu8 218,810 218,810 32.251 Rèconelllallon of funds: Total funds brought lorward Total funds carrled forward 10 10 1.306.523 1,525,333 1,306,523 1.52S.333 1.274.272 1.306.523 The notes on page$ 8 10 12 fomi part ol these financlal stalemenls
JAMEAH FATIMIA MOSQUE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Investment propety 855.796 118.000 973,796 781,578 118,000 899,578 Current assets Cash al bank Debtor5 551,188 1.887 553,075 409,149 1,759 410,908 Creditors- amounts falling due within one year Net current assets Total assets less current liabilitie5 11.5381 551,537 1,525,333 13,9631 406.945 1.306.523 Net assets ,525,333 1,30 Charity Funds Unreslricled funds 10 1.S25.333 1.306,523 Total charity funds 10 l.S25,333 1,306,523 The financial statements were approved and aulhorised for issue by Ihe Managemenl Commillee on 15 Dember 2025 and were signed on ils behalf by.. Mr. Mushlaq Mohammad Chair The notes on pages 8 10 12 lom parl of these financial statements.
JAMEAH FATIMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Summary of slgnificant accounting polld lal General infomiatlon and basis of preparation Jameah Falimia Pjosque is a charity in Eryland. The address of the registered office is given in 11)e charity information on page 101 Ihese financial staiements. The nature ol the charrt$ ¢Jpefaiions and principal activities are lo advance Ihe Muslim retvjion in the area of Nottinghan. by providiThJ and managing a place of worship. rekngk)us aetivilies. the edLKalKin and trainuig of young peoFle aThJ care for the welfare of the eklerly in Ihe area. The charity conslilutes a pubtic benefrt entty as defined by FRS 102. The financial stalements hae been prepared in accordance wth the second edition ol the charl1$ Statement of RecornmetKled Pra,Jice issued in Oclober 2019. the F¥iancial Reporting Standard apFlicat4e in the Uniled Kingdom and Republic ol Ireland (FRS 102) and the CharitEs Acl 2011 The financial ststemenls are prepared on a gtjng eoncem basis under Ihe hstor1 cost eonvenlion. modified lo indude certain items at fair value. The financial stalemenls a psented in sterlwig 1$ Ihe lJncii(mal currency of the charity and rounded to Ihe nearesl É. The s0nffjnl aeeounling JeS applied n the preparalKJn of Ihese financial stalemenls are sel oul beiow. These poIleS have been consislenlfy applied lo years pre5enled unless olhetmise staled. (bl Funds Un$trIed funds a available for use at discrelion of the Iru51ees in fvrtherance of the general objectives of Ihe charity and whith have not be des8¢ed for olher PUryM)ses. The charity does not hobj arw reslrKled fUlS. Icl Income recognttlon All incoming resour are induded in Ihe S)nI of Financial AcINi1 (SOFA) when ihe chanty is lega5ty enlNled lo Ihe inc(me after any perf0m18n conditions have been m. the amount can be measured reliabty and il is probable that Ihe irKome wdl be receive. Inveslmenl income is eamed Ilvough I])9 assets for investsnenl purposes such as propety. Id) Expendlture recognition All expenditure is accounted for on an accnjals basis and has been clasSifd under headings thal aggregale all costs reIed to the eaiegory. Expenditure ts recogni5ed vthere there is a kgal or constrvclive obl¢9alion to make payments lo Ihird parts, it is probaNe that the setuemenl wll be required and the amounl of the ()bIallOn can be measur&J relty. It is categortsed underthe follcwing h8adirvJs'. - Expenditu on charae actNilies: and . Other expenditure rwesents those rtems not fath'ryJ into the calegory above.
JAMEAH FATIMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 lel Tangible fixed assets Tangible fixed assets are staled al cost lor ¢Jeemed costl 01 valuation less aceumulaled depreciation and accumulated impaimienl losses. Cost includes costs direclly allribulable lo making the assel capable of operaling as inlended. Depreciation is provided on all langible rtxed assets, at rates calculated lo write off the cost. less eslimaled residual value. of each asset on a syslematic basis over ils expected useful life as follows.. Fixtures and rrtlings Molor vehicles 5% slraighl line per annum 20°A sliaighl line peT annum Depreciation is nol provided in re5pecl of the Mosque of Ihe house. This policy repfesenls a departure from slalulory aOn11ng principles, which require depreciation lo be provided on all fixed assels. The tiuslees Consider that this policy is necessary in order that Ihe financial slalemenls may give a true and lair view because currenl values and changes in currenl value5 are ol prime imporiance rather than the calculalion of syslemalic deprecialion. Depreciation is only one of many 18clors reflecled in the annual valuation and Ihè amount which Mh1 olheThvise have been shown cannot be separalely idenlified or quanlified. In Investment properties Investment properties for which faif value can be measured reliabty wlhout undue cosl or effort are rneasured al fair value al each reporting date with changes in lair value recognised in 'nel gains I Ilossesl on inveslmenis, in the slaiemenl oi financial aclivilies. Investment property comprises garages rented oul to neighbouring re$*JenlS. Ig} Tax The charily 1$ exempl fr¢)m lax on ils charitable aclivilies. Ihl Golng concern The financial slalemenls have been prepared on a going concern basis as Ihe trLtrslees believe Ihal no malerial uncertainlie5 exist. The Irusiees have considered Ihe level ol funds held and Ihe expected level ol inceme and expenditure lor 12 months (rom authorising these financial statements. The budgeted income and expenditure is sufficient with the level ol resee$ for Ihe charity lo be able lo continue as a going concern. 111 Government grants Government grants are recogni5ed al the fair valve ol Ihe a5sel received or ieceivable when there 15 reasonable assurance Ihal the grant condilions will be mel and Ihe granls will be received. A grant Ihal specifies performance conditions is fecognised in income when the perfomiance conditions are mel. Where a grant does not specify performance conditions il is recognised in income when the proceeds afe received or receivable. A granl received before Ihe recognition criteria are salisfied is recognised as a liability.
JAMEAH FATIMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and logados 2025 2024 Donallons from Individuals and other eh8ri1ies 391,788 195,354 Income from Investments 2025 2024 Renlal Income 11,105 12,095 Trusto6'8 remunftrJtlon ond bonofits Thaie wefe no tru8lees' expenses pald for the year ended 31 March 2025 r¢or for the ye81 ended 31 March 2024. Siaff Go¥t8 •nd omployee b&nofEt• The average rnonlhly numb&r of •mployo1$ during Ihé ar was as follows.. 2025 2024 No emphyees recelved lotal employee benefils {exduding employer nsion cosls) of mora than f60,000. 10
JAMEAH FATIMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Tangible fixed assets Freehold Improvements to Property Property Flxture & Fllllngs Motor Vehlcles Total Cost or Valuation: Al l April 2024 Addilion5 158.526 72.736 231,262 599,558 34.541 6.915 16,800 809,425 79,651 889.076 Al 31 March 2025 599,558 41,456 16.8() Deprecatlon: Al 1 April 2024 Charge lor Ihe year Al 31 March 2025 14.407 2.073 16.480 13.440 3.360 16.800 27.847 5.433 33.280 Nel Book Value: Al 31 March 2025 231.262 599,558 24.976 855,796 Al 1 April 2024 158.526 599.558 20.134 3,360 781,578 Investment property Cost Al 1 Apwil 2024 and 31 March 2025 118.000 Net book value Al 31 March 2025 118.000 Al 31 March 2024 118,000 Debtors 2025 2024 Other deblors 1,887 1,760
JAMEAH FATIMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Creditors- amounts falling due within one year 2025 2024 Taxation and s¢xial security Wages & Salaries Other Credito 341 1,056 1,663 1.243 3.963 1,197 1.538 10 Fund reconciliation Unrestricted funds Balan al April 2024 8alance at 31 March 2025 Income Expendilure Unrestricted General funds 1.30a.523 402,893 {184.0831 1.525,333 11 Related party transactions There are no related paty Iransaclions during Ihe year ended 31 March 2025 {2024'. £ nill. 12
JAMEAH FATIMIA MOSQUE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Oonalions from individuals and other charilies 391,788 195,354 Investiiieiil illcoiiie Rents received 11,105 402,893 12,095 207,449 Total Incoming resources EXPENDITURE Charitable activilies Imam lees Olher Staff Cost Imam pension conlribulions Rates and water Insurance 18,217 7,466 266 2,044 3,136 19,540 560 10,074 113,704 1.254 22,776 4,983 323 1.538 3,003 12.242 401 20,763 100.948 508 941 180 366 168,971 Lighl and heal Telephone Repairs and renewals Funeral costs Cleaning of premises Sialionery & Postage Fund raising Sundry 180 920 177.361 OTHER COSTS Flnance Deprecialion of tangible fixed assels 5,433 5.433 5.087 5.087 Governance costs Accountancy and legal fees 1.290 1.140 Total resources expended 184,083 175.198 NET IDEFICITIISURPLUS 218,810 32.251 13