The Charity Registration Number is
1071951
The Liverpool Mosque and Islamic Institute
Report and Accounts
5 April 2024

The Liverpool Mosque and Islamic Institute
Report and accounts for the year ended 5 Aprll 2024
Contsnts
Page
Charlty Information
Tru8tee8' Annual Report
Accountants, report
Funds Statements.".
Statement of Flnancial Activiti8$
Movéments in fund8
Income and Expenditure account
Balance sheet
Note8 to the accounts
2-8
13
14
15-_16
17--23

The Llverpool Mosque and Islamlc Institute
Trustees. Annual Report for the year ended 5 Aprll 2024
The Trustees present their Report and Accounts for the year ended 5 April 2024.
Reference and adminlstratlve detalls
Th• charlty name.
The legal name of the ¢harily Is'.- Th6 Liverpool Mosque and Islamic Institute.
The charlty's arnas operatlon and UK charltable reglstratlon.
The charity is ￿gistered in England & Wales with the Charity Commission Sn England & Wales ICCEWI with
charity number 1071951.
Th8 charlty does not operate in any overseas jurisdictions.
Lègal structuro of the charlty
The charity is constiluted a8 an unin¢orpor8led charity, eslabll8h8d by Trusl Deed. The governing document of
the charity is the Tru8t Deed eslabli8hing the charity,
There ar& no restrictions in the goveming documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
The Iru8lee$ are all individual8.

The Liverpool Mosque and Islamic Institute
Trustees. Annual Report for the year ended 5 April 2024
The prlnclpal operatlng address, telephone number, emall and web addressos of the charity are:.
8 Cramond Avenue
Liverpool, Merseyside
England, L18 1EQ
Telephone 07404092888
Email Address Imil@liv8.co.uk Web address www.lmii.org
The Trustees In offlce on the dato thè report wa$ approved were:.
Dr Syed Ahmed Hussain Razvi
Tahir Javed Chaudhary
Haroon Khan
Saud Binjawad
The followlng per80ns 8orved a8 Tru8tee8 durlng the year ended 6 Aprll 2024 .
The trustees who served as a Iruslee in tha reporting period were as shown above, and the￿ were no
changes during the year, or in the period be￿een the year end and th$ approval of the accounts,
Custodlan
Trustees
TAHIR JAVED CHAUDHARY
HASHIM MOHAMMED SULAIMAN
GHALIB KHAN
The ¢u8todlan tru•teo8 In offlce durlng the year were:.
The Custodian Iruslee$ or nominees holdlng title lo the charlly's property who served In th8 reporting period.
and, if applicable, their dates of appointment or resignation during the year.
Name
Appolnted
Reslgned/ReUrnd
TAHIR JAVED CHAUDHARY
Objects and actlvltles of the charlty
The purposes of the charity as set out in its governing document.
The objective of the charity is to advance the Islamic religion in the Liverpool area for the benefit of
the public by way of..
-To mainlain the mosque's premises for prayers and worship.
-To establish daily five prayers, Friday prayers, and other prayers Ihroughout the year.
-To provide Islamic education 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 communlty and all other
communities.
The main activities undertaken in relation to those purposes during the year.

The Llverpool Mosque and Islamlc Instltute
Trustees, Annual Report for the year ended 5 Aprll 2024
Mosques was engaged in the following rellglous activitles that provided public benefits and
promote spiritual growth and community cohesion..
1. Regular congregational prayers, including the five daily prayers (Salah), Friday prayers
(Jumu'ah), and special prayers during religious occasions, provide an opportunity for tha
community to come together, foster unity, and strengthen their connection with Allah.
2. Sermons and Religious Talks.. trustees arranged sermons and religious talks delivered by
knowledgeable scholars or community leaders. These sessions provide guidance, moral
teachlngs, and practical insights from Islamic principles, helping individuals understand and apply
their faith in their daily lives.
3. Quran Study Circles.. It allowed individuals to deepen their understanding of the Quran, itg
teachings, and its relevance to contemporary issues. These circles were opened to people of all
ages and backgrounds, fostering an environment of learning and spiritual growth.
4. Islamic Education Classes: Mosque offered educational classes on various aspects of Islam,
including the fundamentals of faith (Aqeedah), jurisprudence (Fiqhl, the life of the Prophet
Muhammad (Sunnah), and Islamic history. These classes help individuals develop
comprehensive understanding of Islam and its principles.
5. Ramadan Programs.. During the holy month of Ramadan, trustees organised programs such as
Taraweeh prayers, iftars (the breaking of the fast), and lectures on Islamic topics. Trustees also
arranged meals to indivlduals and familles who are fastlng, creatlng a sense of community and
8UPPQrt during th[$ ble93ed month.
6. Celebrating18lamic Festivals.. Mosque organised celebrations and events to commemorate
Islamic festivals such as Eid al-Fitr and Eid al-Adha. These gatherings brlng the community
together, promote joy and unity, and create an opportunity for Muslims to share the blessings of
the occasion with the wider public.
The trustees have had regard to the Charity Commission'8 guldance on public benefit In
managing the activities of the charity.
The maln actlvitles undertaken durlng the year to further the charlty s purpose for
the publlc beneflt.
The activities undertaken by a mosque was vary based on their specif5c community, resourcas,
and the needs of the individuals they serve. The goal is to provide religious services and
opportuniti&s for p8rsonal and communal growth while fostering a sense of spirituallty, unlty, and
public benefit. The trustees have had regard to the Charity Commission's guldance on public
benefit in managing the actlvltles of the charlty.
The maln achlevements and performance of the charlty durlng the year.
We ara pleased to report that throughout the year the charlty maintalned the runnlng of the
mosque and madrassah to achieve its objectives and trustees are satisfied with the overall
performance of the charity.
The dlfference the charlty s perforniance durlng the year has made to the
beneflciaries of the charity.
The performance of a mosque throughout the year has made a signlficant difference to its
beneficiaries. The mosque's activities, including educational programs, and religious services,
have positively impacted the lives of individuals and the broader community. Educational programs
and workshops have empowered individuals with knowledge and skills, enabling personal growth
and self-improvement. The mosque's religious services, such as congregational prayers, sermons,
and Quran study circles, have fostered a sense of spiritual connection and provided guidance for
individuals seeking a deeper understanding of their faith. Overall, the mosque's performanc&
throughout the year has brought tangible benefits and a sense of community to its beneficiaries,
creating a positiv& impact on their lives.

The Liverpool Mosque and Islamlc Instltute
Trustees, Annual Report for the year ended 5 Aprll 2024
The degree to which the achievements and performance during the year have
benefited wider society.
The board of trustees is pleased lo confirm that they are satisfied with the availability and
adequacy of the mosque's assets in each fund to fulfill its obligations. Through diligent financial
management and responsible stewardship, the mosque has ensured that the funds dedicated to
specific purposes are well-mainlained and allocated appropriately. The board has closely
monitored the financial health of the mosque, conducling regular assessments and reviews to
ensure that Ihe assets allocated lo each fund are sufficient to meet the obligations associated with
them. This careful oversight and prudent planning have provided the board with the assurance that
the mosque's assets are in place to fulfill ils commitments and serve the community effectively.
Structure, governance and management of the charlty
The methods used to recrult and appolnt new charity trustees.
The existing trustees are responsible for the recruitment and appointment of new trustees. The
process conslsts of the Imam announcing to the congregation that the current board of trustees
are looking for a new trustee. All inleresled applicants are invited to sand their Cvs highlighting
their strengths and how they can make a positive contribution to Ihe charity. Any new trustees
must go through one-year probation before they become permanent members.
The charlty s financlal posltlon at the end of the year ended 5 April 2024
The financial posltlon of the charity et 5 Aprll 2024 and Comparatives for the prior period, as rnore
fully detailed in the accounts, can be summarised as follows'.-
2024
2023
Nèt Incom•
51,744
26,308
Total Fund8
416,737
364,993
Financial review of the position at the reportlng date, 5 Apnl 2024 .
Funds available are sufficient to perrnil the charity to continue operating in the medium lo long
term. The day-to-day running of the Masjid is supported by voluntary donations. There are no
uncertainties about the charity continuing as a going concern.
Policies on reserves.

The Llverpool Mosque and Islamlc Institute
Trustees, Annual Report for the year ended 5 Aprll 2024
Reserves are vital for ensuring the long-temi financial slability and sustainability of the mosque,
enabling it to fulfill ils misslon, support its operations, and provide ongoing services to the
community.
Reserve Categories..
1. Operating Reserve.. This reserve is designated to cover short-term cash flow fluctuations,
unforeseen expenses, and emergencies that may arise during the mosque's day-to-day
operations. It ensures that essential services and programs can be mainlained without interruption.
2. Maintenance and Repairs Reserve.. This reserve is specifically allocated for planned or
unexpected maintenance and repair needs of the mosque's physical infrastructure. It ensur8s that
necessary repalrs and renovatlons can be carrled oul promptly, preserving the safety, functlonallty,
and aesthetics of the mosque premlses.
3. Expansion and Development Reserve.. Thls reserve is eamiarked for future expanslon,
development projects, or major capital expenditures. It alms to support the mosque's growth and
Strategic inltiatlves, Including the construction or 8CqUlSltion of addltlonal facilltles to accommodate
the evolving needs of the community.
Communication..
The mosque's reserve policy is communicated to relevant 8takeholders, including the board of
trustees, mosque management, and the communlty, to foster transparency, understanding, and
confidence in the mosque's financial management practices.
Review.. Thls reserve policy Is reviewed periodically, or as necessary, to ensure Its alignment wlth
the mosque's evolving financial needs and compliance wlth applicable regulalions and best
practlces. Any revlsions or updates to the pollcy shall be approved by the board of trustees.
Avallablllty and adequacy of assets of each of the funds
The board of trustees Is satisfied that the charlty's assets In each fund are available and adequate
to fulfil itg obligations in respect of each fund.
Detslls of The Independent Examlner
Kamran Mukhliar
Membar of ACCA
4a
SmSlhdown Road
Liverpool
Mers8yside
L7 4JG
Statement of Trustees, Responslbllltles
The charity's trustees are responsible for the preparation of the accounts In accordance with the
terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulatlons 2008.
Nolwithstanding the explicit requirement in Ihe extant statulory regulations,the Charities (Accounts
and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP
2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to
interpret this responsibility as requiring them to follow current best practice and prepare the
accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting
and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and
applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

The Llverpool Mosque and Islamlc Institute
Trustees. Annual Report for the year ended S Aprll 2024
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to
prepare financial statements for each financial year which give a true and fair view of the state 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 financial statements the Trustees are required to
to pr8pare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law).
select sultable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prud8nl:
prepare the financial statements on the going con¢em basis unless it is inappropriate
to presume that the charity will continue in business.,
stale whether applicable accounting standards and statements of
recommended practice have been followed, subject lo any material
departures disclosed and explained in the financial statements,
The law requires that the trustees must not apprové the accounts unless they ar6 satisfi8d that
they give a true and fair view of the state of affairs of the charity and of the surplus or deficil of the
charity for the year,
The Trustees are also responsible for maintaining adequate accounling records which disclose
with reasonable accuracy at any time the financial position of the charity and which are sufficient
to show and explain the charity's transactions and enable them lo ensure that the financial
stalements comply wilh regulations made under the Charities Act 2011. They are also responsible
for safeguarding the assets of the charily and hence for taking reasonable 8teps for the prevention
and detection of fraud and other irregularities.
The Trustees are also responslble for the eontenls of the Trustees, ￿pOrt, and the slalulory respongibility of
the Independent Examiner in relation to the Trustees, report 1$ limited to examining the report and ensuring
that , on the face of the report, thew are no material inconsistencies with the figure8 di8cIo8ed in the financial
slalemenls.
This report was approved by the board of Iruslees on 14 March 2025.
Dr SYED AHMED HUSSAIN RAZVI
Trustee

The Liverpool Mosque and Islamic Instltute
Report of the Independent Examlner to tho Trustees of the charity on the accounts for the year
ended 5 April 2024
I report to the Trustees on my examination of the financial statements of the charily on pages 9 to 16 for the year
ended 5 April 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with thè
Financial Reporting Standard 102, (effective 1 st January 20161 adapted lo meet the needs of unincorporated
organisations. as modified by FRS 102 SORP {Stalemenl of Recommended Practice for Accounting and Reporting
by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable lo all a¢countlng periods
beginning on or after 1st January 20191, ffhe SORP), published by the Charity Commission in England & Wales
(CCEW) . and under the historical cost convention and the accounling policies set out on page 17.
Re8P8¢tlve re8pon81bllltle8 of the Tru8tee8 and tho Independent Examlner and the ba818 of the report
As described on page 54, you. the charity's Trustees, are responsible for the preparation of the financial stalement8
in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted
Accounting Practic8, applicablè to smaller entities, and for being satisfied that the financlal 5talemenls give a true
and fair view.
The Trustees consider that the audit requiremenl of Section 144111 of the Charities A¢1 2011 {Ihe Act) does not
apply, and th81 there is no requirement in the Governing Document for the conducting of an audit. As a
consequence, the Trustees have elected that the financial statements be subject lo independent examinatlon.
Having satisfied my68lf that the financial statements are not required lo be audited under any legal provision, or
otherw18e, and are eligible for independent examinatlon, il is my responsiblllty to'.-
al examlne the finan¢lal statemenls of the charity under Section 145 of the Act.,
b) follow the appllcable procedures in the Direction8 given by the Charity Commis8ion under sectlon 145(51{bl of
the Act.
Basls of Independent ExamIne￿9 Statement and 8cope of work undertaken
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 Directions given by the Charity Commission under
section 145{5)(b) of the Act S8tling oul the duties of an independent examiner in relation lo the conducting of an
independent examination. An independent examination includes a review of the accounting records kept by the
charity and of the accounting systems employed by the charity and a Comparison of the financial statements
presented wilh Ihose records. It also includes consideration of any unusual items or disclosures in Ihe financial
statements, and seeking explanations from you, as Trustees. concerning such matters. The purpose of the
examination is to establish as far as possib16 that there have been no breaches of charity legislalSon and Ihat, on a
test basis of evidence relevant to the amounts and dlsclosures made, the financial statements comply with the
SORP.

The procedures undertaken do not provide all the evidence that would be required In an audit, and information
supplied by the Trustees in the course of the examination is not subjected lo audit tests or enquiries and does nol
cover all the matters thal an auditor would consider in arriving al an opinion. The planning and conduct of an audit
goe5 beyond the limited assuranGe that an independent examination can provide.
Consequently, I do not express an audit opinion on the view given by the financial slatemenls. and in
particular. l express no opinion as to whether the financial statements give a true and fair view of the affairs
of the charity, and my report is limited to the matters set out in the statement below.
I plannèd and performed my examination so as to satisfy myself that the objectives of the independent
examination are achieved and before finalising the report l obtained written assurances from Ihe Trustees of
all material matters.
Independent Examlnerf8 Statement, Report and Oplnlon
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination:
and can confirm thal'.-
This 1$ a report in respect of an examinallon carried out under 145 of the Act and in accordancè with
Directions given by the Charity Commission under section 1451S>lb) of the A¢1 whlch may be applicablè.,
and that no material matters have come lo my attentlon In connection with the examlnation giving me ¢ause
to believe that in any material respect'.-
accounting records were not kept in respect of Ihe chariiy as required by with Section 130 of The
Charities Act 2011.,
the financlal statements do not accord wllh those records., or
the financial statements do not comply with the applicable requiremenls concerning the fonn and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 olher than any
requirement that the accounts give a 'lrue and faiff view, which is not a matter corssidered as part of an
Independent examination.,
have not been prepared in accordance wilh the methods and principles set out in the FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Chariliesl 2015, (as amended
by the Bulletin issued in Oclober 2018 and applicable to all 8ccounling perlods beginning on or after 1 st
January 2019), (The SORPI.
I have no concerns and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order lo enable a proper understanding of the financial slalements
to be reached.
Slgnod.
Kamran Mukhtiar- Independent Examiner
ACCA
Smithdown Road
Liverpool
Merseyside
L7 4JG
This report was signed on 12 March 2025

The LIv8rpool Mosque and Islamlc Institute - Statement of Flnanclal Actlvlties for the year
ended 5 Aprll 2024
Statement of Financial Activities for the year ended 5 Aprll 2024
SORP
Rol
Curr•nt y••r
Unrgstrlcted
Funds
Current y••r
Ro8trlct•d
Fund•
Curront y••r
Total Fund•
Prlor Year
Totsl Fund•
2024
2024
2024
2023
Income & Endovm)ents from:
Donations & Legacies
Charitable aclivilles
Property Rental Income
Other
A1
56,837
715
12,500
86,837
716
12,500
26,881
1,680
13,500
A5
Total Income
70,062
70,052
42,061
Expendlturo on:
Char118ble activSlles
82
18,308
18,308
15,753
Total oxp8ndlture
18,308
18,308
15,753
Net Income for the yèar
61,744
51,744
26,308
Net Income after transfor8
A.8-C
51,744
61,744
26,308
Net movèrnent In fund8
61,744
51,744
26,308
Total fund• brought forward
364,993
364,993
338.685
Total fund8 carrled forward
416,737
416,737

The Llverpool Mosque and Islamic Instltute - Statement of Financial Activities for the year
ended 5 April 2024
10

The Llverpool Mosque and Islamic Institute - Ststement of Flnanclal Activities for the year
ended 5 Aprll 2024

The Liverpool Mosque and Islamic Institute - Statement of Flnanclal Actlvities for the year
ended 5 April 2024
12

The Llverpool Mosque and Islamlc Institute - Statement of Flnanclal Actlvities for the year
ended 5 April 2024
Movements In revenue and capltal funds for the year ended 5 April 2024
Revenue accumulated fund8
Unreitrlcted
R•8trlct•d
Tot•1
Fund
L•¥t y•ar
Total Fund•
2023
Fund•
2024
Funds
2024
2024
Accumulated funds brought forward
364,993
364,993
338,686
Recognisad gains and Ios8e8 before
transfers
51.744
51,744
26,308
416,737
416.737
384,993
Clo•lng revenue funds
Revenue accumulated funds
416,737
416,737
416,737
416,737
364,993
364.993
13

The Llverpool Mosque and Islamlc Instltute - Statement of Financial Actlvlties for the year
ended 5 April 2024
The Llverpool Mosque and Islamic Institute
Income and Expenditure Account for the year ended S April 2024
2024
2023
Incom•
Income from operation8
57,552
28,561
Investment incom8
Property rental income
Other operating income
12,500
13.500
Gro88 Incom• In the yoar befor• exceptlonal Itern8
70,062
42,061
Gros8 Income In th• year Includlng oxceptlonll Item•
70.062
42,061
Exp•ndlturn
Charltable expenditure, excluding depreciation and amortisation
Depreeialion and amortisalion
Realised losses on disposals of 80cial inveslrnents which are programme related
Total expendlture In the year
17,668
15,153
18,308
16,763
Net Ineome before tax In tho flnanclal year
61,744
26,308
Tax on surplus on ordinary 8Ctivitie8
N•t Income after tax In the flnanclal year
61,744
26,308
Retalned surplus for the flnanclal year
28,308
All activities derive from continulng operations
14

The Llverpool Mosque and Islamlc Institute - Balance Sheet as at 5 Aprll 2024
2024
2023
Flxed assets
Tangible assets
203,691
203.691
Current assets
Debtors
Cash at bank and in hand
213,586
162,502
Totsl current assets
213,586
162.502
Credltor•: amounts falllng due wlthln one yoar
(540)
(1,200)
Nèt current a88et8
213,046
161,302
The total net assets of the charlty
416,737
364,993
The totsl net a•8ets of the ¢harlty are funded by the fund8 of the charlty, a8 follow8:.
R08trlcted funds
Unre8trlctod Fund8
Unre8lricted Revenue Fund8
416,737
364,993
418,737
364,993
D081gnated Fund8
Total charlty funds
416,737
364,993
The'SORP Ref indlcated above is the cla88iflcation of Balance Sheet Items as set out In the fomial SORP
documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forrtard funds above
have been agreed to the SOFA..
Th& Trustees acknowledge their r88ponsibllilies for complying with the requlrements of charity legislation wlth
respect to accounting records and the preparation of accounts.
The charity is subject lo Independent Examlnallon under
charity legi$lalion, and the report of the Independent
Examinèr is on page 7 & 8.
The Trustees arè satisfied that, although the charity is not registered under the Compani8s Acts. if it were $0
registered, it would be eligible to prepare accounts in accordance with the provislons In Part 15 of the Companies
Act 2006. applicable lo companies subject to the small companies regime.

The Liverpool Mosque and Islamic Instltute - Balance Sheet as at 5 April 2024
Dr SYED AHMED HUSSAIN RAZVI
Trustee
Approved by the board of trustees on 14 March 2025
16

The Llverpool Mosque and Islamlc Instltute
Notes to the Accounts for the year ended S Aprll 2024
1 Accountlng pollcles
Pollcles relatlng to the productlon of the accounts.
Bi81s of preparatlon and a¢countlng conventlon
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with
the Finan¢ial Reporting Standard 102, (effective 1 sl January 20161 and 'FRS 102 SORP (Statement of Recommended
Pradi¢e for Accounting and Reporting by Charities) 2015,188 amended by the Bulletin Issued In October 2018 and
applicable lo all accounting periods beginning on or 8fter 1st January 20191, (The SORPI, published by the Charity
Commission in England & Wales ICCEWI , effective January 2016, and in accordance with all applicable law in the
charity's jurisdiction of registration, except that the charity has prepared the flnancial statements in accordance wlth
the FRS 102 SORP {Slalemenl of Recommended Practice for A¢¢ounling and Reporting by Chariliesl 2015, {as
amended by the Bulletin issued in October 2018 and applicable lo all accounting periods beginning on or after 18t
January 20191, (The SORPI. in preference to the previous SORP, tha SORP 2005, which has been wllhdrawn,
nO￿lth$tendIng the fact that Ihe extant slatutory regulations, the Chariti88 (Accounts and R&portsl Regulations 2008
refer explicitly to thé SORP 2005. This has been done lo accord with current best practice.
Golng Concern
The charitable activities are entirely dapènd8nl on continuing grant aid and voluntary donations as well a8 trading
revenues, As a consequen¢e, the going concern basis is dependent on the future flow of these uncertaln funding
Btreams. Accordingly, the Trustee5 have obtained forecasts and, after reviewing the financial forecasts for futuré
period8 10 05 April 2025, the Trustees are satisfied that, al the lime of approving the financial 3tatements, it is
appropriate lo adopt the going ¢on¢ern ba818 in preparing the financial Slalemont8. Other than these mallers, the
Trustee8 are not aware of any malerlal uncertalnlt88 about the charlty'8 ablllty to continue as a going conc&rn.
Rl•k8 and futurn a88umptlon•
The mosque18 8 publlc benefit entity, E￿noMiC downturns or un8xpe¢ted flnanclal challenges may impact the
donations r8C8ived by th8 mosque. Thls can lead lo difficulties in fijnding proja¢tg and delivering the intended Services
to the community. The mosque assumes that technological advancements will continue lo improve its operatlons,
fundraising capabilities, and communication with donors and beneficlaries. It anliclpale8 leveraging O￿lIa1 platform8
and 10018 to enhance elfi¢ien¢y and reach a wider audience.
Tanglble flxed assets
Tangible fixed assets are measured at their original cost value, or 8ub8equenl ffjvalualion. or if donated, a$ d&scribed
above. Co81 value Includes all costs expended In bringing the asset into ils intended working condition.
Depreciation has been provided al the following r8tes in order to write off the assets to their anticipated residual value
over their eslimaled useful lives.
Freehold premises
Equipment8
O /0 on Cost
20 % on Cost
A regular annual review of the likelihood of asset impairment is undertaken.
17

The Liverpool Mosque and Islamic Institute
Notes to the Accounts for the year ended 5 Aprll 2024
No depreciation is provided on fr8ehold property and improvements because il is the practice to maintain the propety
in 8 continual stale of sound repair. Accordingly, the life is so long and the residual value so high that the TNstees
consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.
Fund Accountlng
Unrestrfcted funds are available for u8e al the di8crelion of the trustee8 in furtherance of the general oble¢tives of the
charity.
There are no designated funds a￿ unre8tri¢ted funds eamiarked by thè Trustees for particular purpos&8.
Therè are no restricted funds are subj&cled lo reslriclions on their expenditure imposed by the donor or through the
term8 of an appeal or as implied by law.
There are no endowment funds.
2 Llablllty to tsxatlon
The Trustees consider that the charity satisfies the le$ls set out in Paragraph 1 Schedule 6 of the Finance Act 2010
for UK corporation lax purposes. Accordingly, the Charity is potentially exempl from laxalion in respect of income or
capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256
of the Taxation of Chargeable Gains Act 1992, to the exlenl that such income or gains are applied exclusively on the
specific charitable objects of the charity and for no other purpose. Value Added Tax is nol recoverable by th8
charity, and is therefore included in thè relevant costs in th8 Slalemenl of Financial Aclivitl88,
3 Wlndlng up or dlssolutlon of the charlty
If upon winding up or dissolution of thè charity Ihore remain any assets, after the Satisfaction of all debts and
liabilities, th8 assets represented by the accumulated fund shall be tranSfer￿d to some other charitable body or
bodies having 81milar objects lo the charity.
4 Slgnlflcanee of flnanclal Instruments to the ¢harlty'8 posltlon
There a￿ no 81gnificant implicatlons of such maller8.
S Net surplus before tax In th8 flnanclal year
2024
2023
The nel surplus before lax in thè financial year is slated after charging'.-
Pension costs
6 Staff costs and emoluments
Salary costs
2024
2023
Gros$ Salaries excluding trustees and key management personnel
Employeff s National Insurance for all staff
Employerfs operating Go818 of defined
contribution pension schemes
3,750
962
3,350
18

The Llverpool Mosque and Islamic Institute
Notes to the Accounts for the year ended 5 Aprll 2024
Total sglarle8, wages and relatèd costs
4,712
3,350
The average number of part time staff employed in the year wa5
The average number of full time staff employed in th& year was
The eslim8ted full timè equivalent number of all Staff employed in the year was
The 0stlmated equlvalent number offull flme staff deployed In dlffornnt actlvltles In the year w8s.'.
Engaged on charitable activitie8
Engaged on publicity activities
Engaged on fundraising activities
Engaged on management and admlnislrallon
The estlmated full tlme equlvalont number of all staff employed as above
Neither the trustees nor any person8 conneclgd with them hav• received any remuneration from the charity or any
related èntity, either Sn the currenl or prior year.
No employee8 received emoluments (excluding pension co$lsl in exce88 of £60,000 per 8nnum.
Any liabilites and a83els associated with the schème are shown under debtors and creditors.
7 Deflned beneflt penslon scheme
The ch8rity no longer operates a deflnad benefit penslon 8cheme as there Is no longer a payroll Selup.
8 Rgmuneratlon and payments to Trusteeg and persons connected wlth them
No Iruslee8 or pérsons connected with them received 8ny remuneration from the charity, or any related entity.
9 Tanglble flxed assets
Current Year
Land and
8ulldlngi
Plant &
Ma¢hlnèry
Motor
Vehlclos
Total
Cost
At 8 April 2023
203,691
203,691
At 5 Aprll 2024
203,691
203.891
19

The Liverpool Mosque and Islamic Institute
Notes to the Accounts for the year ended 5 April 2024
Deprgclatlon
Al 6 April 2023
Charge for the year
At 5 Aprll 2024
Net book valu•
At 6 Aprll 2024
203,691
203,691
At 6 Aprll 2023
203,691
203,691
All assets a￿ used for direct charitable purpos&$.
10 Debtors
2024
2023
Trade debtors
11 Credltor8: amounts falllng due wlthln onè year
2024
2023
Trade creditors
540
1,200
12 Incom8 and Expendltura account summary
2024
2023
At 6 Aprll 2023
Surplu3 after lax for the year
364,993
51,744
338,685
26,308
At 6 Aprll 2024
416 737
364,993
13 No related party transactlons
14 Partlculars of how partl¢ular funds are represented by assets and Ilabllltles
At S Aprll 2024
Unrè•trlct•d D•8lgnat•d
funds
fund•
R•Jtrlct•d
Total
fundi
Fund•
Tangible Fixed Assets
Current Assets
Current Liabilities
203,691
213,586
15401
416,737
203.691
213,586
16401
416,737
At 8 Aprll 2023
Unrestrlcted DfrJlgn•t•d
fund•
fund•
Re•trScted
fund•
Totsl
Fund•
Tangible Fixed Assets
203,691
203,691
20

The Llverpool Mosque and Islamlc Institute
Notes to the Accounts for the year ended 5 Aprll 2024
Current A55ets
162.502
Current Liabillties
{1,2001
162.602
11,200}
364,993
364,993
15 Change In totsl funds over the year as shown In Note 14 , analysed by Indlvldual fund8
Fundi
brought
I0￿11d from
2023
Movom•nt In
funds In 2024
Tran8f•r•
Fund•
bfrtsvoon
corrlod
funds In 2024 forward to
2026
S•• Not• 18 8•• Not• O
Unrestrl¢ted and deslgnated funds...
Unrestricted Revenue Funds
364.993
51.744
416,737
Total unre•trlcted and d•8lgnatsd fund•
364,993
51,7M
416,737
Totsl charlty fund•
364,993
61,744
416,737
16 Analysls of movement8 In funds over the year as shown In Note 15
Olhor
In¢om•
Exp•ndltur•
Galn• &
Lo8808
2024
Movfrm•nt
In fund•
2024
2024
2024
Unr•$trl¢tsd and deslgn4t8d funds...
UnreslriGled Revenue Funds
70.052
118,3081
61,744
18,308
61,744
17 The purposes for whlch tha funds as
Unrestrlctsd and deslgnated funds...
These funds are held for the meeting the objectives of the charity, and
lo provide reserves for future aclivilies, and , subject to charity
legislation, are free from all restrictions on their use.
Unrestricted Revenuè Funds
21

Th• Livorpool Mosque and Islamlc Instltute
D•tallod analy•ls of Income and expondlturfy) for thg y•ar ond•d S Aprll 2024 as r￿UIr0d by tho SORP 2016
18 Donatlons, Grants and Logacleg
¢ufr•nt y•ar
ilnr••trtci•d
Fund•
Curr•ni y•1¥
R•vtrfc¢•d
Fund•
Curront y••r
Total Fundl
Prfor Y•ar
Totthl Fund•
2024
2024
2024
2023
Totsl donatlon• Ind o1ft8 from
Indlvldu•l•
66,837
66,837
28,881
Totsl Donatlonl, Grants and Logacl08
Total Don•tlon8, Grants and
L•ua¢l•8
08,837
SO.837
20,881
19 Incom• from ¢harlt*bl• a¢tlvltle•- Tradlng Actlvltl•o
Currentyear
Cuff•nt y••r
Urbr••trlcwd
Fund•
2024
GurT•nl y•ai
R••trf¢¢•d
Fund•
2021
Ctsrr•nt y•Ar
Tol•l FundB
Prlor Y•4r
Tot￿ fund•
2024
2D23
Pilmiry purpo•• ind anelllary trldlng
SaKry of gcods end 8éNIcé8 in
0¢￿r￿anCe with th• ¢hartty's obj•¢i8
715
716
1.e60
Totil Prfmary purpo1• and
Inclll*ry tr4dlng
716
715
1,680
20 Totsl In¢om• Irom ¢h*rttsbl• •Gtlvltl••
Curr•nt y••r
Unr••trt¢l•d
Fundi
Currnnt y••r
R••trl¢i•d
Fundl
Curr•nl y•4r
Total Fund•
Prlor Y••r
Curr•nty••r
Tot•1 Fund•
2024
2024
2024
2023
Tot•1 InMm• from ¢h•ritsbl• tradino
715
716
1,880
Tot*1 Irom ¢h*rftsbl• •¢tlvltl•s
716
716
21 Oth•r In¢•m• ond g•ln•
CwT•nt y••r
Curr•nl y•4r
R•itrlcl•d
Fund4
Curr•nt y•*r
Toi•l Fund•
Prlor Ymr
TotAI Fund•
Currnnt y••r
Funds
2024
2024
2024
Z023
P•n$hx r•fund
Total other In¢om•
22 Expendlturo on charltabl• actlvltl•8 - Dlr•cl spfyndlng
Cuvr•nt year
UnNitrf¢t•d
Fund•
Curr•nt y•ar
R••trfcl•d
Fund*
Curr•nty•w Prfrjr Y••r
Total Fut)d•
Total Fund*
Currgnt Y
2024
2024
2024
2023
Gross wages 8nd salaries-
charitable activities
Employers. Nl - Chadlablg
a¢livltios
3,750
3.760
3,360
982
22

Thfr Llverpool Mosque and 181•mlc Instituts
Dètallod analys18 of Incom• and •xp•ndltur• for tho year •ndod S Aprll 2024 as r•qulrgd by th? SORP 2016
Totsl dlroct j￿ndIng
4,712
4.712
3,J60
23 Support Go8ts lor ¢harltabl• actlvltl
¢urnnt y••r
VnM•tk1ct•
Fund¥
Cuvr•nt y•ir PrforY••r
Total Fund•
Tot•1 FundB
R••trf¢¢•d
Fund*
Curr•nt Y•4r
2024
2024
2024
ioij
Employ•• ¢o¥tJ not Included In dlr•et ¢o$ts
Deflned ¢onlribullon penslon
COBIB - recharged employeefy
Donallons
Prnmls•¥ Exp•ns
R8les and water charges
Light heal and power
Property In8uranc&
1,387
1,367
3,742
1,101
8,806
1,264
1,108
6,767
8,859
1,284
Admlnl¥tr•tlv• overhMd¥
Expenses and malnlenancg
Councll tax
Pmf•¥Jlon•l l••* pald to advlsorn oth•r th*n the auditor or •x•mln•r
Accountancy f&0$ other than
examlnallon or audll leeB
Legal and profe8Blonal 8par•11
Fln•n¢lal ¢08ts
Depraciallon & Amort16allon In
8upport co•ts b•for• r••llo¢•tlon
12,960
12,906
11,8QJ
Tol•l •upport ¢o•t•. Curr•nt Y•*r
12,966
12,966
11,803
The bail• ol alloc•tlon ol ￿*t1 b•tsY•8n ac￿¥11181 l• d••¢rSW und•r a¢¢ounllno Oidei
Ai tho •xpendltur• In th• prlor y••rwai unréitrlctsd.
24 Totsl Ch•rltsbl• •xp?ndltur•
¢urr•nt y•4r
Unr•itrtctfrd
Fynd•
2024
Curr•ni y•Ar
R•ilrlct•d
Furtd*
2024
cu￿Ont y•ar
Yotsl Fvnd•
PrforV•ir
Tot•1 Fund•
Curr•nt Ymr
ao24
102$
Total dI￿¢t $pendlng
Totsl 8UPPOrt CO818
4,712
12.958
4.712
12,966
3.380
11,803
Totsl ch•rltabl• •xp8ndltur•
AM th• •xp8ndltur• In Ihe prtor y••r wa• Unr￿t￿eted.
Prfjor Y•4r
Unrn•knlet•d
Fundi
prtor Y•ar
Total Fund•
R••trl¢i•d
FundB
Prlor Year
2023
2023
102J
Total dlrecl 8pendlng
Total 8UPPOrt cosls
3,350
11,003
3,350
11,803
Totll ¢h*rltable expondS¢ur•
23