The Charity Registration Number is -
1071951
The Liverpool Mosque and Islamic Institute
Report and Accounts
5 April 2023

The Liverpool Mosque and Islamie Institute
Report and accounts for the year ended S April 2023
Contents
Page
Charity inforniation
Tru5tees' Annual Report
Accountants. report
2-6
Funds Statements.'_
Statèment ol Financial Activities
Movements in funds
Income and Expenditure aeeounl
Balance sheet
Notes to the accounts
13
14
1&-16
17-23

The Llverpool Mosque and Islamlc Institute
Trustees. Annual Report for the year ended 5 April 2023
The Ttustees present their Report and Accounts forthe year ended 5 ￿ri12023.
Reference and administrative detslls
The charity name.
The legal narne of the charity i$.'- The Livetpcd Mosque and Islamic Insts"tute.
The ch8rlty'$ ar•a$ operation and UK eharltsble registratio
The charity is ￿gIStered in Eroland & Waks wth the Charty Cc¥nmission in En9land & wa￿ ICCEWI wth
charity number 1071951.
The ¢harily does not operate in any overseas jurisdictio￿.
Legal $tnKtvre orth• charity
The chanty Is ¢on$tituted as an unincorpora¢ed tharity. e$tablish&J by Trust tked. The goveming ￿￿uMent of
the charity is the Trust Deed establishing the charity.
The￿ are no restrictions In the goveming documents on the operats.on of the Charity or on its
investment powers other than those imposed by Charity Law.
The trustees a￿ all indmduals.

The Liverpool Mosque and Islamlc Institule
Trustees, Annual Report for the year ended 5 April 2023
The principal operzting add￿$$, telephont number, email and web addresses of the charity are:.
8 Cramond Avenue
Livewl, Merseyside
England, L18 1 EQ
Telephone 07404092888
Email Address Imi
live.co_uk
Web a(￿j￿$S www 1mii.org
The Trustees in office on the date the report was approved were:_
Dr Syed Ahmed Hussain Raz
Tahir Javed Chaudhary
Haroon Khan
Saud Binjawafl
The following persons $eNed as Trustees durfjng the year ended 6 Aprll 2023 :_
The Ituslees who served as a tW5tee In the ￿K￿)rting pèriod were as shown above. and there **re no
changes dunng the year. or In the period beh%Een Ihe year er*J and the approval of the accounts.
Custodlan
Trustees
TAHIR JAVED CHAUDHARY
HASHIM MOHAMK4ED SuLAI￿N
GHALIB KHAN
The Custodian trustees in office during the year were'.-
The ¢uslodian trustees or nominees holding lit￿ to the charity'5 property who served in the ￿po￿ng penod.
and, if applicable, their dates of appoin￿ent or resignation during the year.
Name
Apwnted
Resigned/Rétired
TAHIR JAVED CHAUDHARY
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The objective of the charity is to a(Jvance the Islamic ￿ligIOn in the Live￿001 area for the benefit of
the public by way of..
-To maintain the mosque's premises for prayers and worship.
-To establish da11y five prayers, Friday prayers. 8nd other prayers throughout the year.
-To provide Islamic eduealion and promote the Islamic faith
-To preserve the Muslim identity and encourage people to be active participants in society.
-To facilitate good community relations and to provide facilities for the teaching of Hadith and the
Holy Quran.
-To promote good relations and mutual respect between the Muslim community and all other
communities.
rhe main activities undertaken in relation to those purposes during the year.

The Liverpool Mosque and Islamic Institute
Trustees. Annual Report for the year ended S April 2023
Mosques was engaged in the following religious activities that provided public benefits and
promote spiritual growth and community cohesion".
1. Regular congregational prayers. including the five daily Pfayers ISalah}, Friday prayers
(Jumu'ahl. and special prayers during ￿lIgIouS occasions, provide an opportunity for the
community lo come together. foster unity, and strengthen their connection wlh Allah.
2. Semons and Religious Talks." Iru5tees arranged sermons and religious tslks delivered by
knowledgeable scholars or community leader5. These sessions provide guidance. moral
teachings, and practical insights from Islamic principles. helping individuals understand and apply
their lailh in their daily lives.
3. Quran Study Cir¢les." It allowed individuals lo deepen their understanding of the Quran. its
leaching5, and Ils relevance to contemporary issues. These circles were opened lo people of all
ages and backgrounds. foslenng an environment of leaming and spiritual grovAh.
4. Islamic Eéucalion Classes.. Mosque offe￿d educational classes on various aspe¢ls of Islam,
including the lundamenlals of faith IAqeedahl. jurisprudence (Fiqhl, the life of Ihe Prophet
Muhammad Isunnahl. and Islamic history. These classes help individuals develop a
Gomprehensive understanding of Islam and ils principles.
5 Ramadan Prograrris". During the holy monlh of Ramadan, tnhslee5 organised programs such as
Taraweeh prayers. iftars l¢he breaktng of the fasll. and lectuies on Islamic topics. Trustees also
arranged meals to individuals and families who are fasting, Creating a sense of community and
support during this blessed monih.
6. Celebrating Islamic Festivals.. Mosque organised ¢elebration$ and events lo commemorate
Islamic festivals such as Eid al-Filr and Eid al-Adha. These gatherings bring the ¢ommunily
together, promote joy and unity, and create an opportunity for Muslirns to share the blessings of
the occasion with the wider public.
The Iruslees have had regard to the Charity Commission's guidance on public benefit in
managing the activilies ol the charity-
The main activities undertaken during the year to fiirther the charity's purpose for
the public benefit.
The activities undertaken by a m05que was vary based on theii Specific community, resources.
and the needs of the individuals they serve. The goal is to provide religious 5eTvice5 and
opportunities for personal and comrnunal growih while foslering a sersse of spiriluality. unity. and
public benefit. The Iru5tees have had regard lo the Challty Commission's guidance on public
benefit in managing the activities of the charity.
The main achievernents and perforniance of the charity during the year.
We are pleased lo report that throughoLrt Ihe year the charity maintained the njnning of the
mosque and madrassah to achieve its objectives and trustees are satisfied with the overall
performance of the charity.
rhe difference the charity s perfomiance during the year ha5 made to the
beneficiaries of the charity.
The perfomiance of a m05que IhroughoLrt the yeaT ha5 made a significant difference to its
beneficiaries. The mosque's activities. including educational programs. and religious services.
have positively impacted the lsves ot individuals arkl the broader community. Educational program5
and workshops have empowered individuals with knovAedge and skills, enabling personal growth
and self-improvement The mosque's religious Se￿l¢e$. stjch as congregational prayers. sermons,
and Quran study circles. have fostered a sense of spifitual connecb'on and provided guidance for
individua15 seeking a deeper understanding of their faith. Overall. the mosque's performance
throughout Ihe year has brought tangible benefits and a sense of community to its beneficiaries.
creating a positive impact on their lives.

The Liverpool Mosque and Islamic Institute
Trustees, Annual Report for the year ended 5 April 2023
The degree to which the achiTevements and performance during the year havè
benefited wider SOCiTety.
The board of Iruslees is pleased to confiim that they are satisfied with the availability and
adequacy of the mosque's assets in each fund to fulfill ils obligations. Through diligent financial
management and responsible stewardship. the mosque has ensured that the funds dedicated lo
specific purposes are well-maintained and allocated appropriately The board has closely
monitored the financial health ol the m05que. conducting regular assessments and reviews to
ensure that the assets allocated to each fund are sufficient lo meet the obligations associated with
them. This careful oversight and pwdent planning have provided the Ix>ard with the a5suran¢e that
the mosque's assels are in place to ftjlfill ils commitments and serve the community effectively.
Structure. governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The existing trustees are responsible for the recruitment and appointment of new trustees. The
process consists of the Imam announcing lo the congregats.on that the current tx)ard of Iwstees
are looking lor a new trustee. All inleresled applicant5 are invited to send their CV5 highlighting
their strengths and how they ¢an make a positive contribution to the charity. Any new trustees
musl go through one-year probation before Ihey become pernianent members.
The Charitys financial position at the end of the year ended 5 Apn"12023
The financial position of the charity at 5 April 2023 and comparats.ves for the prior period, as more
fully detailed in the accounts. can be 5ummarised as follows'.-
2023
2022
Net income
26,308
39.959
Total Fund8
364,993
338,685
Financial review of the position at the reporting date, S April 2023.
Funds available are sufficient to permit the charity lo continue operating in the medium lo long
term. The day-to-day running of the Masjid 15 SUPPOrted by voluntary donations. There are no
uncertaints.es about the charity continuing as a going concem.
Policies on reseryes.

The Liverpool Mosque and Islamic Institute
Trustees. Annual Report for the year ended 5 Aprfl 2023
Reserves are vital for ensuring the long-lemi financial 5tsbility and sustainability of the m05que,
enabling il lo luifill its mission. support its operations. and provide ongoing services to the
community.
Reserve Categories..
1. Operating Reserve." This reserve is designaled lo cover sbort-lemi cash flow fluctuations.
unforeseen expenses. and emergencies that may arise during Ihe mosque's d8y-Io-day
operations. 11 ensures that essential services and programs can be m8inlained without interruption.
2 Maintènance and Repairs Reserve." This reserve is specifically allocated for planned or
unexpe¢led maintenance and repair needs of the mosque's physical infrastructure. It ensures that
necessary repairs and renovations can be camed out promptly. preservin9 the safety, functionality,
and aesthetics of the mosque premises.
3. Expansion and Development Reserve.. This feserve is eamiarked for fulvre expansion.
development projects, or major capitsl expenditures. It aims to support the mosque'5 growth and
strategic Inilialives. including the construction or acquisition of addÉtional facilities to accommodate
the evolving needs of the comtnunity.
Communication..
The fflosquè'$ reserve policy 1$ communicated lo relevant stakeholders. including thè board of
trustees. mosque management, and the community, lo foster transparency, understsnding, and
onliden¢e in the mosque's financial management practs"ces.
Review.. This reserve policy is ￿VieWed periodically. or as necessary, lo ensure ils alignment with
the mosque's evolving financial needs and compliance wth applicable regulations and best
practices. kny revisions or update5 to the policy sh811 be appfoved by the board of Iruslees.
Availability and adequacy of assets of each of the funds
The board ol trustees is satisfied that the charity's assets in each fund are available and adequate
to fulfil it5 obligations in respect of each fund.
Detai15 of The Independent Examiner
Kamran Mukhliar
Member of ACCA
Smithdown Road
Liverpool
Mer3eyside
L7 4JG
Statement of Trustees. Responsibilities
The charity's trustees are ￿sponsible for the preparation of the accounts in accordance wth the
terms of the Charities Act 2011 and the Charities (Accotjnts and Reports) Regulations 2008.
Notwithstanding the explicit requirement in the extant statutory regulalions.the Charities (Accounts
and Reports) Regulations 2008, to prepare the financial slalemenls in accordance with the SORP
2005. in view of the la¢1 thal the SORP 2005 has been wthdrawn, the Trustees determined to
interpret this responsibility as requiring them to follow current best practice and prepare the
accounts according lo the FRS 102 SORP {Statemenl of Recommended Practice for Accounting
and Reporting by Chariliesl 2015,1as amended by the Bulletsn issued in October 2018 and
applicable lo all accounting periods Winning on or after 1st January 20191. ffhe SORPI.

The Liverpool Mosque and Islamic Institute
Trustees. Annual Report for the year ended 5 April 2023
In particular. charity law requires the Tfuslees, if they prepare accounts on an accruals basis, lo
prepare financial stalemen15 for each financial year which give a tiue and fair view of the slate of
affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In
preparing those financTal slalements the Trustees are required to
to prepare the accoijnls in accordance wth United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consislenlly.,
make judgements and eslim8te5 that are re850nable and prudent..
prepare the financial slalements on the going concem basis unless it is inappropriate
lo presume that the charity wll continue in busines5,'
state whether applicable accounting siandard5 and statements of
recommended practice have been followed. Subject to any material
departure5 disclosed and explained in the financial stalemenl5',
The law requires that the Iru5tees must not approve the accounts unless they are satisfied that
they give a true and fair view of the slate of affairs of the charity and of the surplus or deficit of the
cha￿ty for the year_
The Trustees are also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and which are SLJfficient
lo show and explain the charitls transactions and enable them lo ensure that the financial
sialemenls comply with regulations made under the Charities Act 2011. They are also responsible
for safeguarding the assets of the charity and hence fof taking reasonable steps for the prevention
and detection of fraud and other irregularities.
The Trustees are also ￿sponsible fof the contents of the Trustees, report. and the siatutory re5pon5ibilily of
the Independent Exarniner in relation lo the Trustees. report Is lirnited to examining the report and ensunng
that , on the face of the report, the￿ are no rnatenal inconsistences with the figures disdosed in the financial
statements.
Thi8 report
as approved by the board of trustees on 4 No¥embef 2024.
Dr SYED AHMED HUSSAIN PAZ
Trustee

The Liverpool Mosque and Islamic Institute
Report of the Independent Examiner to the Trustee5 of the ¢harlty on the accounts for the year
ended 5 April 2023
I report lo the Twstees on my examination ofthe financial statements of the charity on pages 9 to 16 for the year
ended 5 April 2023 which have been prepared in accordance with the Charilies Ac¢ 2011 (the Act) and with the
Financial Reporting Standard 102. lèffeolive 1st January 20161 adaptèd to meet the needs ol unincorporat8(5
organ15ations, as modified by FRS 102 SORP Istatement of Recommended Practice for Accounting and Reporting
by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods
beginning on or aftei 1st January 2019}. ffhe SORPI, published by the Charity Commission in England & Wales
ICCEW) . and under the historical cost convention and the acc(*Jnb"ng kK)li¢ies sel out on page 17.
Respective re5ponsibillUes of the Trustees and the Inde￿ndent Examiner and the basls of the report
As described on page M. you. the charity's Trustees. a￿ responsitAe for the preparation of the financial statements
in accorclance with Ihe Chanlies Act 2011 and all oU)er applicable law and wilh United Kingdom Generally Accepted
Accounting PractK*. applicable to smaller enlilies. and for ￿Ing Satisfied Ihat the financial statements give a true
and fair view.
The Trustees consider that the audrt ¥equirement ol Section 144111 of the Charities Acl 2011 Ithe Acll doe5 not
apply. and that thei8 is no requirement in the Goveming DcKument foi the conducting of an audit. As a
consequence, the Trustees have elected that Ihe financial ststements be subject to independent examination.
Having satisfied myself thal Ihe finanual statements are nol required to k audrted under any legal provision, or
otherwise. and are eligib￿ for independent examinab"on. it is my responsibilty lo...
al exarnine the financial stslements ofthe chartty under s￿l0n 145 ol the Act..
bl follow the applicable procedures in the Direth"ons gNen by the Charity Commission under section 14515llbl ol
Ihe Act.
Basis of Independent Examinerfs Statement and scope of work undèrtaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In
carrying Out my examination, I have followed all the applicable Direclions given by the Charity Commission under
se¢lioll 14515llbl of the A¢t Setting OLrt the ¢Juties of an independent examiner in relation to the conducting ol an
independent examination. An independent examination includes a rewew of the accounting records kept by the
chaiity and ol the accounting systems employed by the charity and a comparison of the financial statements
presented with Ih05e records. 11 also inctudes consideration of any ijnusual items or disclosures in the financial
Stalemenls, and seeking explanations Irom you. as Trustees, corKeming such matters. The Purpose of the
examination is to establish as lar as possible that there have been no breaches of charity legislation and that, on a
test basis ol evidence relevant lo the amounts and disclosures made, the financial statements comply with the
SORP.

The procedures underlaken do not provide all the evidertt thal would be required in an audit. and inlormabon
supplied by the Trustees Ln the course of the examinab.on 1$ not 8ttbje¢ted to audil tests or enquiries and does not
cover all the matters that an auditor would consider in arriving at an opinion. The plarining and conduct of an audit
goes beyond the limited assurance that an independent examination can provhle.
Consequently, I do not express an audit op¥nion on the view 9Nen by the financial statements, and in
particular, l express no opinion as to whether the financial statements grve a true and fair view ol the affairs
of the charity. and my report is limiled lo the matlers sel out in ihe siatemeni below.
I planned and performed my examination so as to satisfy myself U)al the objectives of the independent
examination are achieved and before finalising the rewjrt l obtained written assurances from the Trustees of
all material matters.
Independent Examinees Statement. Report and Opinion
Subject to the limitations upon the scope of my work as detailed above. I have compleled rny examination..
arTrd can confirm that".-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with
Directions given by the Charity Commission under section 14515llbl of Ihe Act which May be applicable;
and that no material matter5 have come to my attention in connection with the examination giving me cause
to believe that in any material respect:_
accounting ￿COrdS were nol kept ￿ respect ofthe charity as required by with Section 130 ofTh8
Charities Act 2011".
the financial statements do not acc4)rd vnth those r8cord$-
the IinanGial statefflents do not ¢ompty wrth the applicable requirements conceming Ihe fomi and content
of accounts set out in Ihe Charities (Account5 and Reports1 Regulations 2008 other than any
requirernent th81 the a¢counts give a Inje and fairf view, which is nol a matler considered as part of an
independenl examination-
have not been prepared in accordance wrth the rnethods ar¥J principles Set out sn the FRS 102 SORP
Istalement of Recornrnended Pr8Ctice for Accounting and Reporting by Charitiesl 2015, las amended
by the Bulletin issued in October 2018 and aPpI￿able to all accounting perio(Is beginning on or after 1 st
January 20191. (The SORP)_
have no concems and have come across no olher matters in ￿nneCtion with the examination to which
allenlion should be drawn in this rewrt in order lo enable a proper understanding of the Iinancial statements
lo be ￿aChed.
Signed:.
Kamran Mukhtl8f- Independent Examiner
ACCA
4a
Smithdown Road
Liverpool
Mer5ey51de
L7 4JG
This report was signed on 4 November 2024

The Llverpool Mosque and Islamic Institute - Statement of Flnancial Activitie5 for the year
ended 5 April 2023
Statement of Financial Activities ftir the year ended 5 April 2023
SORP
Rof
Cyrrnntyear
rr¢DtyMr
Restricted
Funds
yoai
Yotsl Fund$
Prior Ytar
Total Funds
Funds
2023
2023
2023
2022
Income & Endowments frorn:
Oonations & Legacies
Charitable activities
Property Rental Income
Other
A1
26.881
26,881
1.680
13,500
45,688
1.760
14,720
47
13.5
Total in¢orne
42,061
42.061
62,215
Exp8nditure on..
Charita￿e activities
15.753
15.753
22.256
Total expendltu
15.T53
15.753
22.256
Net Income for the year
26.308
26,308
39.959
Net Income aft¢r tran$f•r6
A-B-C
28.308
26,308
39.969
Net movement In fund$
26,308
26,308
39.959
Total fund8 brought forward
338.885
298,726
Total lund5 carried forward
364.993
364.993
338.685

The Liverpool Mosque and Islamic Institute - Statement of Financial Activities for the year
ended 5 April 2023
10

The Llverpool Mosque and Islamic Institute - Ststement of Financial Activities for the year
ended 5 April 2023
11

The Liverpool Mosque and Islamic Institute- Statement of Financial Activities for the year
ended 5 April 2023
12

The Liverpool Mosque and Islamic Instltute - Stalement of Flnan¢lal A¢tlvitles for the year
ended 5 April 2023
Movements In revenue and capital funds for the year ended S April 2023
Revenue accumulated funds
R•8tri¢ts
T*)t•l
L¥¥t yo•r
Tot•1 Funds
F¥nds
Fund¥
Fund¥
2023
2023
2023
2022
Accumulated funds brought forward
338.685
338.685
298,726
Recognised gains and10$8e8 before
transfer5
26.308
26,308
39.959
364.993
364.993
338.685
C105Trng revenue funds
Revenue accumulated lunds
364.993
364.993
364,993
364,993
338.685
338,685
13

The Liverpool Mosque and Islamlc Institute - Ststement of Flnancial Activities for the year
ended 5 April 2023
The Liverpool Mosque and Islamic Institute
Income and Expenditure Account for the year ended 5 April 2023
2023
2022
Income
Income from operations
28.561
47.448
Investment income
Property rentsl income
Other operating income
13,500
14720
47
Gro$$ income In the year before excepvonal iterns
42.061
62,215
Gr05s income In the year includlng ex¢eptronal iterns
42.061
62,215
Expenditure
Charitable experKliture. excluding depwation arnorbsati
Depreciation and amortisation
Realised105ses on disposals ol social investsments vthich are programme related
15,153
21,656
Totsl expenditure in the year
15.753
22,256
Net Income before tax In the financial year
28.308
39.959
Tax on surplus on ordinary aciivit*s
Net Income after tax in the financlal year
26,308
39.959
Retained surplus for the financial year
26.308
39,969
All a¢tivitie5 derive from conb'nuing operations
14

The Liverpool Mosque and Islamic Instltute - Balance Sheet as at 5 April 2023
2023
2022
Fixed asset$
Tangible assets
203,691
203,691
Current assets
Debtors
Cash at bank and in hand
162.502
135,594
Total current assèts
162,502
135,594
Creditors.. amounts falling due within one yèar
11.2CK>}
16001
Net Current asse¢s
161.302
134,994
The total net assets of the charlty
364.993
338,685
The total net assets of the charity are funded by the fvnds af tho ¢harfty. as follows:_
Re8trictgd funds
Unrestricted Funds
Unrestricted Revenue Funds
364.993
338,685
364,993
338,685
Designated Fund8
Total Chadty funds
364,993
338,68S
The 'SORP Ref indicaled above is the classificabon of Balan￿ Sheet items as set OLrt in the fornial SORP
documents. As required by paragraph 4.60 of the SORP. the tNought forward and carried forward funds above
have been agreed to the SOFA..
The Trustees ackn￿edge their responsibilities for complying wth the requirements of charsty legislation ¥vilh
respect Io accounting records and the prepar8bon of awjunts.
The chanly is subject to Indepen¢Jent Examination under
charity legislation, and the report of the Independent
Examiner is on page 7 & 8.
The Trvstees are satisfied that. although the charity is not registered under the Companie5 Acts. if il were 30
registered. it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies
Act 20Lb. applicable to companies subjed lo ¢he sfflall cofflpani¢$ r8gim$.
15

The Liverpool Mosque and Islamic Instftute- Balance Sheet as at 5 April 2023
Dr SYED AHMED HUSSAIN RAZVI
Trustee
Approved by the board of rrustees on 4 November 2024
18

The Liverpool Mosque and Islamic Institute
Notes to the Accounts for the year ended 5 Aprll 2023
1 Accounting policies
Policie5 relating to the production of the accounts.
Basi8 of preparation and accounting convention
The ac¢ounts have been prepare(l on the 8￿ru81$ basis. under the historical cost convents"on, and in accordan￿ with
the Financial Reporting Standard 102. leffective 1st January 20161 ar￿'FRs 102 SORP (Statement of Recommended
Practice for Accounting and Reporting by Charitie512015.135 amended by the Bulletin issued in October 2018 an¢1
applicable to all accounting periods beginnirs on or after 1st January 20191. IThe SORPI. published by the Charity
Commission In England & Wales ICCEWI , effective January 2016. and in accor(lance with all applicable law in the
chanty's iurisdiciion of reg15tratioTr. except that the charity has pwared the finan￿81 statements in accordance wrth
the FRS 102 SORP (Statement of RecomTh*nded Practi￿ forAccounting an(1 Reporting by Charitesl 2015. las
amended by Bulletin ￿sued In Othober 2018 aThJ applicable to all accL)unling periods beginning on or after 1st
JaDuary 20191. IThe SORPI. in Preferen￿ to the P￿viouS SORP. ¢he SORP 2005. which has been wilhdra4¥n.
notwilhslanding the fact that the extsnt Statutory wulalions. the Charibes IAc¢ounls and Report51 Regulation5 2008
refer expli¢itly to Ihe SORP 2005. Thi5 has been done to attotd bwth current best practrE.
Golng Con¢em
The charitable a¢tiwtie$ are entirety dependent on continuing grafit and vduntary don8tions as well as trading
revenues As a consequence. the going concern basis is dependent on the future flow of these uncertain funding
streams Accordingly. the Trust￿$ have obtained forecasts and. after reviewing the financial forecasts for future
periods to 05 April 2024. the Trustees aTe 5at15fied that. at Ihe tirTE of approving the finanaal statements. it is
appropriate lo adopt the going concem ba515 in preparing the finarrial statements. Other than these matters. the
Trustees a￿ not awa￿ of any material uncertainites about the chariils ability to contsnue as a going cOn￿M.
Rlsks and future assumptions
The mosque is a public benefit entity, EcorK)mK do%￿tUrnS or unex￿e￿ financAal challenges may impact the
onaiitsns received by the mosque. This can lead 10 difti¢utties In funding projects and delivering the intended seNices
to the comrnunity. The mosque assumes that lechnolryical advancernenls wll continue to improve it$ operatyon5,
fundraising capabilities. 8nd ccmmunicaiion wlh donors and beneficlaries. It anticipates le￿raging digitsl platforms
and iools to enhance efficiency and ￿8¢kn a wder audience.
Tanglble nxed assets
Tangible fixed as5et5 are rneasured al their onginal cost value. or Subsequent revaluation, or If donated, as described
above Cost Value Includes all Costs expended in briThJiThJ the asset into its intended working eorvjition.
Depreciation has been provKled al foll¢Mro rates in ordef to vrrite off the assets tr> their anticipate(l ￿sIdUal value
over their estirnaled useful lives.
Freehold premises
Equipments
O %onCosi
20 % on Cost
A regular annual of th8 likelihooj of asset wnpainnent 15 undertaken.
17

The Liverpool Mosque and Islamic Institute
Notes to the Accounts for the year ended S April 2023
No depreciation is provided on freehold pro￿rtY and improvements because it is the pracliee to maintain the property
in a continual state of soun¢ repair. Accordingly. the life is so long and the resTdual value so high that the Trustees
con$Kler that depreciation ¢alculate(l in accordance vrith accep¢ed aCC￿un￿ny Standards would be immaterial.
Fund Accountlny
Unreslricled funds are available for use at the discretion of the trustees in furtheran￿ of the general objectives of the
charity.
There are no designated funds are unrestricted funds earmarked by the Trustees for particular pU￿seS.
The￿ are no resiricled funds are 5ubie¢ted to restrictions on their expenddure imposed by the donoi or through the
lerrns of an appeal or a5 implied by law.
There a￿ no endowThenl furmys.
2 LlabS11ty to taxation
The Trustees consider that the chanty salisf*s Ihe tests Set out In Paragraph 1 Schedule 6 of the Finan￿ Act 2010
for UK corporation tax purposes Accorlyingly, the Charity 1$ pO￿ntiallY exempt frorn taxation in respect of Income or
capital gains received within ¢ategone5 covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256
of the Taxation of Chargeable Gains Act 1992. to the extent that such Income or gains are applied exclusively on Ihe
specific charitable objects of the chanly and for no other purpose Value Added Tax Is not recoverable by the
charity. and is the￿f0￿ Included in the ￿k¥ant costs in the Statement of Finan￿81 Activits'es.
3 Winding up or dissolution of the Charity
If vpon wnding up or dissoluts'on OF the charity there rEmain any assets. after the satisfaction of all debts an
11abilities. the assets represented by the aGcumulated fund shall be tran$ferre(I lo sorne other chantable body or
bodies having sirnilar objects to the chaAty_
4 Signifi¢ance of financlal Instruments to the Charity's positlon
There are no significant implications of such matters.
S Net surplus before tax In the financlal year
2023
2022
The net surplu5 before tax tn the finan&al year ts stated after chargirfj'.-
Pension costs
6 Staff costs and emoluments
Salarycosts
2023
2022
Gross Salaries excluding trustees and key management per50nnEI
Employe¢s National In$uTrnce for all staff
Emplcye¢s operating co8ts Of d¢fin¢d
contribution pension schemes
1.055
161
18

The Llverpool Mosque and Islamlc Instltute
Notes to the Accounts for the year ended 5 April 2023
Totsl salaries, wage5 and related costs
3.350
1,216
The average number of part lirne staff ernployed in the yearwas
The avera9e number of full time staff employed in the year was
The estimated full time equwalent nurnber of all Staff employ&J in the year was
The èstimated equivahnt number offull tlm• staff (Wy•d In dlff•rentoc¢fvlUes In the year was...
Engaged on chantable activibes
Engaged on publicity actsvitie$
En9aged on furKlrai51ng activities
Engaged on management and admin45trdtic
The estlm•ted full tlme equhialent numbef of allst&ff employedas above
Nerther the trustees nor any persons connected wih t1￿7 have received any temuneration from the charity or any
related entity, either in the curreni or prior year.
No employees received emoluments lex¢luding penS￿)n ¢o$tsl In excess of £60.IXX) per annum.
Any Iiabilites and assets associaled ￿th the scheme are Shry￿n under deb¢ors aTh¢l creditors.
7 Defined bonefit penslon s¢h8me
The chanty no longer 0￿rateS a defined terEfit pension scheme as there is no longer a payroll setup.
8 Remuneratlon and payments to Trustee5 and persons connected with them
No trustees or persons conneraed wth them rer£Ned any remuneration Irom the tharity. or any related entity.
9 Tangible fixed assets
Cunpn¢ Y￿￿
Land and
Bulldings
Plant &
Maehlnery
Motor
Vehlcles
Total
Cost
Al 6 Apnl 2022
203,691
203.691
At 5 April 2023
203.691
203,691
19

The Liverpool Mosque and Islamlc Institute
Notes to the Accounts for the year ended 5 April 2023
Depreciation
Al 6 April 2022
Charge for the year
At 5 April 2023
Net book value
At 5 April 2023
203,691
203,691
At 5 April 2022
203,891
203,691
l a$5ets are used for 01￿cl charitable purposes.
10 Debtors
2023
2022
Trade debtors
11 Creditors: amounts falling due wlthln one year
2023
2022
Trade creditors
1.200
800
12 Income and Expenditure accountsummary
2023
2022
At 6 April 2022
Surplus after tax for the year
338,685
26.308
298.726
39.959
At 5 Aprll 2023
364,993
338,685
13 No related patty transactions
14 Particulars of how partl¢ular funds are represented by assets and Ilabilities
At S April 2023
Unrestrl¢ted O•slgnatod
fundB
Restricted
Total
lund$
Fund5
Tangible Fixed Asset5
Current A3sets
cul￿nt Liabilities
203.691
162.502
11.2001
364.993
203,691
162,502
11,2001
364,993
At 6 April 2022
Unregtrf¢tsd Designated
fvrbd*
fundB
Restrictod
Total
Tangible Fixed A55et¥
203.691
203,691
20

The Liverpool Mosque and Islamic Institute
Notes to the Accounts for the year endgd 5 April 2023
Current Assets
135.594
Curreni Liabilit￿$
16(M)I
135,694
16001
338,685
338,685
1 S Change In total funds over the yèar as shown In Note 14 . analysed by Indlvidual funds
Fub
brought
fornard from
20
Movoff•nt In Tran*f•rs
Fur
nds In 2Q23 betsyoe
rrlo
lun+ts In 202J forward to
2024
Stre Not• 16 Sw Not? Q
Urtrnsthcted and designated fund$.".
Unrestncted Revenue Funds
364.993
Total unrestrictrd and deslgnated fund8
338.68S
26.308
364,993
Totsl charlty funds
338.685
26,308
364,993
16 Analysis of movements in funds over the year as shown In Note 15
Other
Expendltur•
G•lns &
Losses
Movemont
fund8
2D23
2023
2023
2023
Unrestrlcted and designated funds.'_
un￿strICted Revenue Funds
42.C61
115,7531
26.308
42,061
15,753
26,308
17 The purpo$es for whl¢h the funds as
Unrestrictedand designated fun¢ts.'_
These funds are held for Ihe meeting the objeCt￿YeS of the charity, and
to provKle wetves for future a¢bvitie$. and , subject to ¢harity
legislation. a￿ [￿e trwl all ￿st￿G￿0ns on their use.
Un￿Stricted Revenue Funds
21

The Liverpool Mosque and 18lami¢ Institute
Dètsilod ¥n8ty8is ol incom• and oxpendllur• for th year ondod S Aprfl 2023 as requlrgd l)y the SORP 201S
11 Donatlon¥. Grants and Lo9a¢ies
rJLTY•4r
Tot41 F
202J
2023
202J
Totsl don•tknn# glft• Irom
26MI
21181
45,6B8
Total Donations. Grants and Lega¢ies
Total DOna￿On¥. Grants and
Leqa¢l8s
26.111
45.688
19 In¢ome frrrfn charitable actlvJYe¥- Trad4ng AettvFth8
Currentyear
p￿ry
Fun
2022
prtmkry purpose and athtil￿rytT¥ooTrq
Sakn ofwths and SEfviw hl
¢￿d￿n[￿ the chèriyi ￿ill￿8
1,610
1.760
Totsl Prfmlry Pur￿14￿d
4ncillarytrndlng
1,610
1,76Q
20 Totsl Incom• frtxh eh¥thabl• aGUv
Prior Y•ar
Tot4 Fur
2022
TOW m¢rnefroMthantst*lr￿Trj
1.760
Total from chatitsbl• ¥ctivit6B¥
1.760
21 Other Incomo and yains
Currnntye•r
Funds
Fw
Pfjnsk￿ rfuThJ
Totsi othvrlnGom
47
22 Exp•ndltur• on tharitable a¢Wvktl•s- Diroet5pendlng
Current Year
2022
Gross wages and salariBs-
charitable aclivdies
Empl?yers' Nl- Chaiitabfe
aclivrties
Jjso
1,056

The Liverpool Mosque and Islam1¢ Instituts
D•tail•d anatys15 ol Incom¢ and ¢xp•tydilur• forllw year￿ded S Aprll 2023 a¥ wulrod by th? SORP 2015
Émployers. Nl- Chèriiable
Tolal dlrrft swndlog
JMSO
1.1156
23 Support ¢08ts lo¥ ¢h¥rltabl• aGtlvltfies
Year
Employee cosis noi in¢ludtrdin directcosts
De￿ned coniribulion pension
cosis - recharged empbyees
Donations
3.742
3.742
Promi$0$ Expon¥•s
Rate5 and water charges
Light heal arbd po%%
Propèrty ill5urance
1.198
5.767
1220
15120
5,761
Administratlve ovtth¥•ds
Expense5 and rnainlerwnce
Council lax
Prolesslo*)•l lees paid io aths¢¥Tr o#w th• audiior tsr*x4Nniner
Ac¢ouni8n¢y tses olher tha
exatninalion or 8Jdil tses
Legal ond prote¥¥ion•l $p•re111
Fiftancial costs
Oepiecialion & Amorbsal1￿
Support costs before rgallo¢•iioii
11.103
11.lQ3
20,601
Total silPPOrt costs - Curroni Y￿r
11.803
11.803
20.601
thg ekpefidi￿re ID Pliuryeariw￿ ￿￿￿$tilL￿.
24 Tot81 Char¢tsble frxpfrndttu
Fw
Cuiient Yo•r
Funds
¥J2J
Toi81 dirett spending
Total support Costs
11.003
20.601
Totsl chadtsblee¥pendltsr•
16.763
2l216
PtiwY8w PrknTY•ar ￿¥tiry
TOW Fw
Prtor Ye•r
Tolal direct spendiryj
Tolal support costs
1.0
20.601
Total charltablo •xp•ndknrw
23