The Charity Registration Number is :_ 1071951 The Liverpool Mosque and Islamic Institute Report and Accounts 5 April 2025
The Liverpool Mosque and Islamlc Institute Report and accounts for the year ended S April 2025 Contents Page Charfty Infomiation Trustees. Annual Réport Aceountants. report 24 7-8 Funds Statemts... Statement of Financial Activities Movements in funds 10 Income and Expenditu account 11 Balance sheet 12-13 Notes to thè aeeounts 14-20
The Liverpool Mosque and l$lamlc Institute Trustees. Annual Report for the year ended S Aprll 2025 The Trustee8 psent their ReFth arxl Accounts forthe year¢nded 5 April 2025. Reference and admlnlstrallve detslls The chality name. The legal name of the charity is.'- The Livery*1 Mosque and Islamic Instrtutè. The charttys opornuon and UK charitable reglstrarfon. The charrty is registered in EThJJand & Waks wtt) the Charity Ccfflmi¥sion in EnglanLI & Wales ICCEWI charity nurnber 1071951. The Ghanty does not operatè in ally oVee8¥ jUri10n$. L•gal structure of the charlty The Chanty 15 constituted as an unincorporated chanty. estsl$ by Trust Deed. The governing d(>curnent of the chanty is the Trust Deed establishing the charity. There are 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 trn8tee$ a all iNlivhduals.
The Liverpool Mosque and Islamic Institute Trustees, Annual Report for the year ended S April 2025 Th• prin¢ipal operatlng address. telephone numbor. omall and oddresseg of the charlty arè:. 8 Ciamond Avenue Liverpool, Mersey$ide England, L18 1EQ Telephone 07404092888 live.co.uk Web bwhv.Imii.or9 Email Address Imii The Trustees In offie• on the date the report waB approv•O were'.- Dr Syed Ahmed Hussain Razvi Tahir Javed Chaudhary Haroon Khan Saud Binjawad The followiny pernons $erved as Tnffjtees durfng the yearended 6 April 2025:. The trustees who serye(l as a trustee in Ihe reporting kEnrKI ere a5 shown above. and there were no changes during the y8ar, or in the period between the year end and the approval of the accounts. Custodian Trustèes TAHIR JAVED CHAUDHARY HASHIM MOHAMMED SULAIMAN GHALIB KHAN The cu5todlan trustees In office during the year were:. The custodian trustees or nominee5 hokling title to the charrtls property served in the reportTng period, and. if applicable. their dates of appointrnent or resignats'on during the year. Il&me ReslgnedlRetirpd TAHIR JAVED CHAUDHARY Objo¢ts and activities of the charity The purposes of the charity as set out In its goveming document The objective of the tharity is to advance the IS11¢ religion in the Liverpool area for the benefft of the public by way of.. -To maintain the mosque's premises for prayers and worship. -To establish daily five prayers, Friday prayers, and other prayers throughout the year. -To provide Islamic education and promote the Islamic faith -To preserve the Muslim identity and encourage people lo be active participants in society. -To facilitate good community relation$ and to provide facilib.es for the teaching of Hadith and the Holy Quran. -To promote good relations and mulual respect ttheen the ML¢slim communty and all other communities. The main activities undertaken in relation to those purposes during the year.
The Liverpool Mosque and Islamic Institute Trustees, Annual Report for the year ended 5 Aprll 2025 Mosques was engaged in the following rdigious actiwties that proMded public beneffits and promote spiritual grovth and communty cohesion: 1. Regular wngregational prayers, including the five daily prayers Isalahl, Friday prayers lJumu'ahl. and special prayers during religious occasions. provide an opportunity for the community to come together. foster unty. and strengthen their connection with Alah. 2. Sem)ons and Religiou5 Talks". trustees arranged semions and rdigious talks delivered by knowledgeable scholars or community leaders. These sessions prowde guidance, moral teachings, and pracb.cal insight5 from Islamic princikles, helping indidUalS understsnd and apply their faith in their daily lives. 3. Quran Stu(ty Circles.. It allowed individuals to deepen th1 uTrJerstanding of the Quran, its teachings, and ils relevance to eorrtemporary issues. These circles were opened to people of all ages and background$, fosteriThJ an environment of leaming and spiritual growth. 4. Islamic Education Classes." Mosque offered edLKats"onal classes on various aspects of Islam, ineluding the fundamentals of faith {Aqeedahl. jurispnjdence {Fiqhl. the life of the Prophet Muhammad (Sunnah). and Islamic history. These classes help individuals develop a comprehensive understanding of Islam and rts pnnciples. 5. Ramadan Programs.. During the holy month of Ramadan, trustees organised programs such as Taraweeh prayers, iltsts (the breaking of the fast), and lectures on Islamic topics. Trustees also arranged meals to individuals and families who are fasting, creating a sense of eommunrty and support during this blessed month. 6. Celebrating Islamic Festivals." Mosque organised celebrations and everrts to commemorate Islamic festivals SLbch as Eid al-Fitr and Eid al-Adha. These gatherings bring the community together, promote joy and unity. and create an OppInity for Muslims to share the blessings of the 0Sion wth the wder public. The trustees have had regard to the Charity Ccwnmission's guidance on public benefft in managing the activrties of the charrty. The main activities undertaken during the year to further the charitys purpose for the public benefiL The aclivib.es undertaken by a mosque was vary based on their specific CLynmunty, resources. and the needs of the individuals they serve. The goal is to prowde religious services and opportunities for personal and communal grThvth vthile fostering a sense of spirituality, unity, and public benefit. The trustees have had regard to ts Charity Commission's guidance on public benefit in managing the activities of the charity. The maln achievernents and perfomiance of the charity durlng the year. We are pleased lo report that throughout the year the charity maintsined the running of the mosque and madrassah to achieve its objectives 8rKI trustees are satisfied with the overall perfornan ofthe charity. The difference the chaiitys perfOnCe during the yearhas made to the beneficiaries ol the charity. The perforniance of a mosque throughout the year has made a significant difference to its beneficiaries. The mosque's actiwties, in¢luding educational programs, and religious services, have positively impacted the lives of individual$ and the broader community- Educational programs and workshops have empowered indiwduals with knoedge and skills, en8bling personal growth and $elf-improvement. The mosque's religious services, such as congiegational prayers, semions, and Quran study circles, have fostered a sense of spiritual connection and provided guidance for individuals seeking 8 deeper understsnding of their faith. Overall, the mosque's perfomiance throughout the year has brought tangible benefrts and a sense of community lo ils beneficiaries. cr&*ing a po$ve impact on their lives.
The Liverpool Mosque and Islamic Institute Trustets, Annual Report for the year ended 5 April 2025 The degree to which the aChieVennts and performance during the year have benefited -der society. The board of trustees is pleased to confirm that they are satisfied with the availability and adequacy of the mosque's assets in each fvnd to fulfill its obligations. Through diligent financial management and responsible stewardship, the mosque has ensured that the funds dedicated to specific wrposes are well-maintsined and allocated appropriately. The board has closely monitored the financial health of the mosque. conducting wular assessments and reviews lo ensure that the assets allocated to each fvnd are sufficient lo meet the obligations asso¢iated with them. This careful oversight and pfudenl planning have prOded the board wth the assurance that the mosque's assets a in place to fulfill its commtiments and seThe the communty effectively. Stru¢ture, governance and management of the charity The methods used to recrnit and appoint new Charity trusteès The existing trustees are responsible for the recruitment and appointment of new Iruslees. The process consists of the Imam annOUnng lo the congregation that the current board of trustees are looking for a new trustee. Al interested applicants are invited to send their Cvs highlighting their strengths and how they can make a positive eontribub'on to the charity. Any new trustees must go through orte-year probation before they become pemianent members. The cha17ty's financial position at the énd of the or ended 5 Apn"12025 The financial J>osFtson of the Charity at 5 April 2025 and comparab'ves for the prior pericxl, as more fully detailed in the accounts. can be summarised as follows.'_ 2026 2024 Ntt Income 24.770 51,744 Totsl Funds 441.507 416.737 Financial review of the position at the repoffjng date, 5 April 2025. Funds available are SLrfficient to pemit the charity lo conb.nue operating in the medium lo long lem. The day-lTrday running of the Masjid is supporte(J by voluntary (lonations. Tre are no un¢ertainlies about the char(ty conkn"nuing as a going concem. Policies on reseryes.
The Llverpool Mosque and IslamiG Institute Trustees. Annual Report for the year ended 5 Aprll 2025 Reserves are vital for ensuring the longFlemi financial stsbilty and sustainability of the mosque. enabling it to fulfill its mission. support ils operatsons. and provide ongoing services lo the community. Reserve Categories.. 1. Operating Reserve". This reserve is designated to Cover short-temi cash fiow fluctuations, unforeseen expenses, and emergencies that may arise during the mosque's day-ttrday operations. 11 ensu$ that essential services and programs can be maintained wthoul interruption. 2. Maintenance and Repairs Reserve." This feserye is specifically allocated for planned or unexpected mainlenan¢e and repair needs of the mosque's physical infrastructure. 11 ensures that necessary repairs and renovations can be carried out promptly. preserving the safety. functionality. and aeslhetiC5 of the mosque premises. 3. Expansion and Development Reserve.. This reserve is eamiarked for future expansion, development projects, or major capital expenditures. It aims lo support the m05que's growth and strategic initiatives, including the construction or acquisitson of add¢bonal facilities to accommodate the evolving needs of the communty. Communication". The mosque's reserve policy is communicated lo relevant stakeholdets, incl¥Jding the board of trustees, mosque management. and the community, to foster transparency, understanding, and confidence in the mosque's financial management practices. Review.. This reserve policy is reviewed periodic811y, or as necessary, to ensu ils alignment with the mosque's evolwng financial needs and compliance applicable regulations and best practices. Any revisions or updates to the policy shall be approved by the board of trustees. Availability and adequacy of assets of ea¢h of the funds The board of trustees is satisfied that the charity5 assets in each fur are av8ilable and adequate lo fulfil ils obligations in respect of each fund. Detslls of The Independent Examlner Kamran Mukh*'ar Member ol ACCA Smithdobvn Road Lwerpool Merseyside L7 4JG ststement of Trustees. Responsibilities The Charity's trustees are responsible for the preparation of the accounts in accordance with the lemis of the Charities Act 20118nd the Charthes (Aeeounts and Reports) Regulations 2008. NOlth$tandIng the explicit requirement in the extant ststutory regulalions,Ihe Charities (Accounts and Reports) Regulations 2008. to prepare the financial statements in accordance with the SORP 2005. in view ol the tacl that the SORP 2005 has been wlhdiawn, the Trustees delem)ined to interpret this responsibility as requiring them to follow current best Practi and prepare the accounts according lo the FRS 102 SORP Istslement of Recommended Practice for Accounting and Reporting by Charities) 2015. las amended by the Bulleb"n issued in October 2018 and applicable lo all a¢¢ounling periods Ixginning on or after 1st January 20191. (rhe SORPI, .
The Llverpool Mosque and Islami¢ Instituts Trustees. Annual Report for the year ended 5 April 2025 In particular, charity law r8quir8s the Trustees. if they ptepare accounls on an accruals basis. to prepare financial slalemenls for each financial year which give a true and fail view of the slate of affairs of the charity as at th8 end of the financial year and of the surplus or deficit of the charity. In preparing those financial slalements the Trustees are reqUId lo "_ - to prepare the accounts in accordance Uniled Kingdom Ggnerally Accepled Accounb"ng Practice (Unrted kn"ngdom Accounting Standards and appli¢able law). - select suitsble aoUnting policies and apply them consistendy., make judgements and estsmates that are reasonable and prudent., prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the charity will continue in business,. slate whether applicable accounting stsndards and slatemenls of recommended practice have been lollowed. Subject to any m81erial departure5 disclosed and explained in the financial statements". The law requires that the trustees musl not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the ehanty and of the surplus or defieil of the charity for the year. The Trustees are also responsible for maintaining adequate aUnting records which disclose with reasonable accuracy at any lime the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply th regulations m8de under the Charities Act 2011. They are also responsible for safeguarding the assets of the ¢harity and hence for taking reasonable steps for thè prevention and detection of fraud and other irregularities. The Trustees a also spOnsible lor the contents of the Trustee5' report. and the Statutory responsibility ol the IrKlependent Examiner in latiOn to the Tntstees, report is limited to exarnining the report and ensun that. on the face of the report. the a no matenal 1rn$L$tenc with the figures disc105ed in the finan31 statements. This report was approvtd by the board oftrustees on 7 May 2026. Dr SYED AHMED HUSSAIN RAZVI Trustee
The Liverpool Mosque and Islamic Institute Report of the Independent Examlner to tho TnteeS of the Charity on the accounts for the year ended 5 April 2025 I pOrt to the Twstees on my examInth" of the financial stslements of the charity on page5 9 to 13 for Ihe year ended 5 April 2025 whh have been prepared in accordance with the Charities Act 2011 {the Act) and with the Financial Rèporting Standard 102. (effective 1st January 2016} adapted to meet the needs of uniruifporated organisations, as modffied by FRS 102 SORP (Statement of Recornfflended Practi for Accounting and Reporting by cha[1t5) 2015. las amendèd by the Bullets"n issued in October 2018 and applicable to all accounb.ng perS beginning on or afler 1st January 20191, (rhe SORPI, published by the Charity CommissK•n in England & Wath ICCEW) . and under the hislorical cost convenlson and the aco)unting polic5 set out on p8ge 14_ Respectlvè rewnslblllti•¥ of the Trustees and the Indewidtynt Examiner aThl th¢ basis ofthe report As described on page . you, the chartys Trustees. are re5pwsible for the prepaiation of the finanual statements in accordance the Charthes Act 2011 and all other applicable law and wrth United ngdoM Generalty Accepted Accounts"ThJ Prac11, arpltable to smaller enbknes, and for bw.ng satisfied that the finan¢ial statements give a true an¢J fair view. Thè Trustees consider that the audr( requirement of Section 144111 of the Charities Act 2011 (the Act} doès not appty. and that there is no requirement in the Goveming Doujment foi the o)ndLKting of an audit. As a consequence, tho T$t have dected that the ffinarKial Statennts be SUbit to independent examination. Having satisfied myseifthat the financi81 stalements gre not required to be audited undèr any legal provision, or othemse. aThJ are oligible for independent exanNnab"on. il is my res)nsIbl1ty to.'_ a) exami the )SnancKal Stateme oflhe charity under Sèaion 145 of the Act., bl follow the apale proce(lures in ts Dmknn5 given by the Chaiity COrThmia$n under section 14SI5)Ib) ofth& Act. Basis of Ind•wndent Examinerfs Stat•m•ntand scop• of work undortaken I report in respect of my examination ofthe chanws finanaal 5talements Carr out under $145 of the Act. In car.n9 my examin8tKJn, I have follcn¥ed all the applb Directions given by the Charity Commission under section 145151{bl of the Act sÈttyng cmjt the dubes of an independent examiner in relation to the onducting of an independent examination. An independent examinion includes a wiew of the accountir4J records kept by the chaiity and of the &counting systern5 employed by the charity arKI a CLmparison oflhe financial slalements presented wrth those recofds. It also includes consKlerab"on of any unusual ilems or disclosure5 in the financial statements, and sÈeking expLanations from you, as Trustees, conceming such matte[5. The purptsse of the examinabon is to èslablish as lar as posSie Ihat there have baen no breaches of charitylégisiation and that. on a test basis of e¥th relevant lo the amounts and dtsch)sures made, the narrAal statements ¢tpIY with the SORP.
The Liverpool Mosque and Islamic Institute The pr(ed Undertak Ik> not woyNJe all thè Idence that would te required in an audTrt. 8nd informalion supplied by the Twstees in the course of the examination is not subjected to audit tests or enquirtes and does nol cwer all the matters that an audrtorwoul¢J consider in arriving at an opinion. The plannin9 and conduct of an audrt goes beyond Ihe limited assur8r that an independent examinatson can provid$ Consequenuy, I do not express an audit opinKJn on the view given by the financial statements, and in parts"cular. l express no opinion as lo whether the financial statemen15 give a true and fair view of the 8ffairs of the charity. and my report is limttgj to Ihe m8tter3 set oul in the statement bdow. I planned and pèrfomied my examinalion so as to sab.sfy myselfthat the obpcbves of the independent xamin8tion are ach and before finalisiThJ the l obtained wrrtten assuratKes from the Twustees of all material matters. Ind•perKlent Examlnèrfs Ststwnen( Report and Opini¢)n Subject lo the limitations Lwjn IhÈ scope of my work as ats)¥e, I have compkled rny examination.. anij Can corffimi that.'- This is a report in respect of an examinatK)n car clrt under 14S ofthe Ad 8nd accordance wilh Directions gNen by the Charity Commi&%ion under section 145(Sllb) of the Acl which may be apiCable., and that n¢ matefial matters have CLNne lo my attention in Inect with the examinalh)n giving me cause lo bdieve that in any material speCt..- accounts.ng records were not kept in tsspect of the charity as required by wth StIOn 130 of The Charities Act 2011.. the finanaal statement$ (k) not a)xrd wilh t}$& records,. or the financial statements do not compty wth ihe appli(2blè requirements conceming the ftsmi and content of aeeounts set out in the Charrhes (Accounts and Reports) Regulations 2(KJ8 other than any requirement that the ac¢ounts gNe a Irue and lai¢ view. whth 15 Th)t a matter c(Side[ed a5 part ofan independent examination., have not been prepar&1 in a¢an wrth the mèthod5 princie$ set (MJI in the FRS 102 SORP Islatement of Recommended Pract for Accounting and Retxjrting by Charities) 2015,1as amended by the Bulletin issued in OOber 2078 and apF4Kabl¢ Io 8Jl accounting period5 beginning on or after 1st January 20191. ffhe SORPI. I have no concems and have rA)me across no other matters in wth the examination to which attention should be drawn in thi$ rerort order to enabl& a Kwr UrKlend1ThJ of the finatKial statements to be reached. Slgned:_ ¢couDt8nt5 Ltd Chartered Gertilied AGGountaDtS 48 Smitbdown Road, LiweTpooI UK. L74JG 01517335679 ww.aahilandco.GO.uK. Kamrart Mukhtiar- Independent Examiner ACCA 4a Smithdown Road Liverpool, L7 4JG This report Was sKJned on 8 May 2026
The Liverpool Mosque and Islamic Institute- Statement of Financial Actlvltles for the year onded 5 Aprll 2025 Statement of Financial Activities for th• year ended 5 Apn"12025 SORP Cumnty CuNonty•ar Total Funds Prr Y•ar Totsi Fund8 Fund• 202S 2025 2024 Income & Endornnts frorn: Donalions & L8gaci88 Charitable actNits Property Rentsl Inw Other A1 26,748 28.748 56,837 715 12,500 10.2 10.200 Total Inet)m• 70.052 Expendlthrn on: 11178 12,178 18,308 Total •xpondltur 12.178 12.178 18.308 Net Income forth• y•ar 24.770 24,770 61.744 Net Inci)m aftw tran8fern 24.770 24.770 51.744 Net movement In lunds 24,770 51.744 Total fvnd• brought forward 416,737 416,737 Total funds carrled forwanl 441.507 44107 416.737
The Liverpool Mosque and Islamic Institute - Statement of Financlal Activities for the year ended 5 April 2025 Movements In revenue and capital funds for the year ended 5 April 2025 Revenue accumulated funds Total Funds Lost yoai Total Fund$ 2024 Funds Furbd• 202S 2025 Accumujated fuTrJs bmught fwRrd 416.737 416,737 364,993 Recognised gains and losses before transfers 24,770 24.770 51,744 441.607 441,607 416,737 CIo8lng rev•nue fvnds Revenue accumulated fvllds 441.$07 441.507 441.507 441,507 416,737 416,737 10
The Liverpool Mosque and Islamlc Institute- Ststement of Financial Activities for the year ended 5 April 2025 The Llverpool Mosque and Islamic Inslltute Income and Expendire Account for the year ended S April 2025 2026 2024 Ineom Income frcffl operations 26.748 57.552 Property rental income Other operabThJ irKcffie lo.2) 12.5 Gr(¥o8 Income In the year bolor• •xceptIol Il¢ms 36,948 70,062 Gr in¢ome In the ymr In¢ludln9 exceptio1 it•ms 70,062 Charitsble expenditure, exc$ill9 ¢Jepw"thn arnOrtiS DeplatIOn and arnortisatyon Re81ised losses on disposaLs of soc1 inveslTr*nts are prOgrarn relate(I 11,728 17,668 Total expenditure In the year 12,178 18.308 Nèt In¢4)m• b•forn tsx In th•llnanclal y•ar 24.770 51,744 Tax on gurplus on ordinary 8cti¥thes Net Income aft¢r In th? finon¢l•l ywr 24,TTO 51.744 Rfjtalnod Surplus for the flnanclal yr 24,770 61.744 l actieS derive from continuing operations 11
The Llvèrpool PA¢)sque and Jslamic Institute- Balance Sheet as at 5 April 2025 2025 2024 Flxed assets Tangible assets 203.691 203,691 Curr•nt a$ts Oebtors Cash at bank and in hand 238.266 213,586 Total current assets 238,266 213.586 Crgditorn: amounts falllng dug within onè year {450) 15401 Net current as¥ets 237,816 213,048 Th• total n•t assets ofth• Charity 441.507 416,737 The totsl net aststs of th? charity are funded by th• fvnds of the charity, as follows:_ Re8tr5cted fund8 Unrestricted Funds Unrestricte<l Revenue Funds 441,507 416,737 441,7 Deslgnoted Funds 416,737 Total charity fund# 441,507 416,737 The'SORP Ref indicated above is the Classifation of Balance Sheet rtems as sel out in Ihe fomial SORP documents. As required by paragiaph 4.60 of Ihe SORP, the brought forward and carrie(I forward funds above have been agreed to the SOFA.. The Trustees ackno•ledge their respon$ibililies for complwng requirements of charty legislats.on with respecl to accounting records and the preparation of accounts. The charity is subJ8Ct to IrthperKlent Exarninalion under charity leglslation, and the report of the IndepeIent Examiner is on page 7 8 8. The Trustees are satisfied ihat, atthough the charity 15 not registered under the Companies Acts. if il were $0 rÈglStered, it would be eligible to prepare a(unts in accordance the provisions in Part 15 of the Companies Act 2(. appli&4ble to compan9 Subject to the small Companies regime. 12
The Llverpool Mosque and Isl•ml¢ Institute- Balance Sheet as at 5 April 2025 Dr SYED AHMED HUSSAIN RAZVI Trustee Approved by thè tw)ard oftrustees on 7 M¥y 2026 13
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 202S 1 Accounting polleles Pollcies rnlafyng to theproduction of the accounts. Bash of preparntion and accounting ¢on¥entk>n The accounts have been pPared on the acuuals basis. uThJer the historiral c05t conventson. and in accordance th the Financial Reporting Standard 102. (effective 1st January 20161 and'FRS 102 SORP Istatetnent of Recommended Practice for AecounbThJ and Reporting by Charitsesl 2015. las arnended by the Bulletin issued in October 2018 and applicable to all accounting pericxts Lwinning on or after 1st January 20191. (The SORPI, published by tre Charity Commission in EnglaThY & Wales ICCEW) , effective January 2016. . and in accordan wth all applicable law in the chanty'5 juriscliction of wistration. except that the chanty has prepared the financial statements in accordance vath the FRS 102 SORP Istatetrent of Rec(Ynmen¢Jed Practice lor Accounting and Reporting by Charitiesl 2015. las amended by the Bulletin is9d in Odober 2018 aThJ apwlcab to all accounting penocls beginning on or after 1$1 January 20191. (rhe SORPI. in prelerence to the prewous SORP. the SORP 2(K)5. which has LEen Mthdrawn. nOth$nding the fact that the extant ststlrtory regulations. Charibe5 IAc4x)unts and Reports) Regulations 2CKJ8 refer eypliatly to the SORP 21K)5. Th has been done to accotd %wth current 51 pwtict. Going Concem The charrtable actwities a entirely dependent on ntinui[j grant arty and voluntary donabon5 as well as trading revenues. As a consequence. the gK)iThJ coficem l)asis is derendent on the firture ffow of these nrtain funding streams. Accordingly, the Trustees have obtained forecasts ancl. after ng the frnan¢ial forecasts for futu riods to 05 April 2025, th8 Truslee5 are Satisfied thai at the of ¥prowrKJ the financial statements. rt is appropriate to adopt the goirKJ cOnM b85is In preparing the financial staternents. Other than these matters. the Trustees are not aware ofany rnatenal uncertainrtes about charitys abilrty to untinue as a going cL)ncem. RFsks and future UmptIO The mosque 1$ a public benefft enty. E1C (ky4¥ntum5 or ur frnancial chalknges may Tmpact the donation5 reIved by the mosque This can lead to drfficUft ill fundirw proFds and delivenThJ the intended sennces to the community. The [nOsq assumes that technolr4ical advanMents W11 conts'nue to improve rts operations, fundraising capabil[ts. and communication with ijonors atKI beneficiar It anticipate$ leveraging digitsl platforrns and tools to enhan¢x efficiency and reach 8 wider aLKlence. Tantyble fjx•dass•ts Tangible fixed assets measured at th"rorigInal cost value, or sisequent fevaluation. or If donated, as described above. Cost value incltths all costs expended in briwrffJ ts asset into its interthd working cond.0. Depre¢iation has teen provi(lad al the ratss in order to lte off Ihe a58els to their antIrJpat residual value o¥er their estimated useful INes. Freehold prerni%es Equipmefits O %onCost 20 % on Cost A regular annual revw of likeJihr>)a of asset impairwent is undertthen. 14
The Llverpool Mosque and Islamlc Institute Notss to the Accounts for the year ended S April 2025 No depreciation is provthd on freehokj property and tynprovernents Èecause it is the practice ¢0 maintain the property in a conts.nual state of sound paIr. Accordingly, the life k% so long an(1 Ihe resUal value 50 high that the Tru$tee consider that depciatiOn calculated in accordanc8 wilh accepted acewnting standards would be immatenal. Fund Accountlng Unrestricted hJnd3 are available for u58 at the dk%crebon ofthe tW51eeB in fvrthwa[ of the goneral ct)pctNes ol the Gharity. There ore no des¥JThated fvnd5 Bre unrestrict*J funds eaaed by the Trustees lor particular purposes. There are no restric¢ed funds are subiectgj lo r9stricts on 1r ts4)eNJrtU imposed by the donor or through thg termy ol an appeal or as iMpld by law. There are no endowment lunds. 2 Liability to taxatlon The Trustees consider that the charity salksfies th8 tests s8t OLrt in Paragraph 1 Scheduk 6 of the Finan Act 2010 for UK corporation tax purposes. Accordingly, the Charity is Wentially exernpt frorn taxation in re5FEcI of income or caprtal gains received within categories c¢)vered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeabk Gains Act 1992. to the extent that such income or gains a applied exclusively on the specif¢ chantable objects of the ¢hanty and for no other purpose. Value Added Tax 15 not recov8rable by the charty, and is therefore induded in the reVant eosts in the StsteTrnt of Finanoal Activities. 3 Wlndlng up or dlssolutlon of the charlty If upon bndIng up or dis501ution of the charity there remain any assets, after the satisfaction of all debts and liabile5. the assets represented by the a¢¢umulated shall be transfer to some other ¢h8ritsble t)ody or bodk?s haviThJ similar obpcts to the charity. 4 Slgnlflcance of flnanclal Instruments to thè charltys posiilon There are no significant implications of such matte15. S Staff costs and emoluments Selarycosts 2025 2024 Gross Salaries excludiTrJ thJ$tee$ key manwnl wsonnel Employerfs National Insurance for all slaff Employees operating costs ol defined contnbution pension schernes 3,250 3,750 Total salarle¥. wages and related costs 4,712 The average fiumber ofpart staff employed in the yearw88 The average number of full time staff employed In the yearwas The estrmated fibll bme equivaknt lllwnber ofall stsff employed in ts year was 15
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended S April 2026 The estIMat #qvivahntnumberof full time staff deployed th dlfferent o¢dvlUes In th• y•ar was.". Engaged on Charitab activilies Engaged on publicrty activities Engaged on fundra1$1n9 activth.es Engaged on management and administration Th• •slimat•d full time •quiwalentnumb8rofallstaff wloy8das ab Neither the tru¥tees nor any rsOn eonnected vrilh them have receiv any remunerab'on from the charity or any related entity, 81ther in th8 current or prior year. No employees 1ved emoluments (exyIng costs) in excess of£60.LKQ Ferannum. Any liabilites and assets assouated wth the scheme a under debtors cr&litors. 6 Deflned beneflt penslon scheme The chanty no longer op8rate5 a (lefine£l benefft pension scheff* as re is Th) l(Myr a payroll setup. 7 Remuneration and payments to Trustees and persons connected with them No truste85 or r$on$ cofi with received any remuneration trom tho charrty, or any related entty. 8 Tanglble flxed assets Plant & Machlnery Motor Vehl¢les Cunvnt Y•ar Land and Building$ Total Cost At 6 April 2024 203.691 203,691 At 5 April 2025 203.691 203.691 Depreclatlon At 6 April 2024 Charge for the year At fj Aprfl 2026 N•t book value 16
The Llverpool Mosque and Islamic Instltute Notès to the Accounts for the year ended 5 Aprll 2025 At S Apwll 2025 203,691 203,691 At 5 ApFII 2024 203,691 203,691 Ail 85s•ts a us8d for dired charitabkd PU0. 9 D•btors 2026 2024 Trth debtors 10 Crgdltors- amounts falllng due wlthln one year 2025 2024 Trade creditor5 11 Income and Expendlture account summary 2025 2024 At 6 Aprfl 2024 Surplu5 after tax for the year 416.737 24.770 364,993 51,744 At 6 Ap1 2025 416,737 12 No rglatsd party tran5aCtlons 13 Partlculars of how partlcular funds are rèpresented by assets and Ilabllltles At S April 2025 UnrethGtsd Do¥1gnated R•8Vl¢tsd lunds lund5 Tothi Fund$ Tangible Fixed Assets Current Assets Current Liabilrt 203.691 203,691 238.266 14SOI 441,507 14501 441,507 At 6 April 2024 Unr•thctsd Do¥19naied R•tstrictsd fund* fvnd Total Fund¥ Tangib Fixed Assèts Current Assets Current Liabil"e9 203,691 213,586 15401 203,691 213,5B6 15401 416,737 416,737 14 Change In totsl funds over the ygar as shown In Note 13 . anatysed by Indlvidual funds 17
The Liverpool Mosque and Islamic Instltute Notes to the Accounts for the year ended S Aprfl 2025 Funth brought MLsvem•nt In Tran*foF5 Fund¥ funds In 2025 b•twe•n arrlod fvnds In 202S torw•rd to 2026 2024 Unr•strfeted andd•sign8tedlunds.'_ Unrestricted Revenue Funds 416,737 24,770 441.507 Total unrnstrfcted and dejlgnoted fund8 416.737 24.7TO 441,507 Total charfty fund¥ 418.737 24,770 441,507 15 Analysls of movernants In funds overthe year a$ shown In Nots 14 Other InMm• Exwndrtvre IAovomont Losses In fund 202S 202S 202$ 2025 Unrp5tricted anddesignatedfvnds... Unreslricled R8venue Funds 112.1781 24,TTO 12,178 24.770 16 The purposes for whkh the funds as Unrestrkt•dand designated fvnds... These funds are he for the ITting the obJeth"ve5 ofthe charity. and lo provide tEserves for future a¢tsvilTe5, and, subject to charity legislation, are free frorn all restrictions on their use. Unrestricted Revenue Funds 18
Th• Llv¢rpool Mosquo and Islamic Institirto 00ts11od an•ty¥ls of Income and •xpDndknr• forth• yur•hd•d S Aprll 202Sx by th• SORP 2015 17 Donatlons. GY•nt• thrbd Ltyxl•s aJz4 Tot•1 doAa#on• 4nd 1nd1vk11 25.741 26,7 Total Donatlon8, Grants and Lffjacles Total Donatlon¥. Grnnts and Lwa¢lg¥ 21.741 25,748 66.837 18 In¢orn• from eharlt•blg aclfvlUtt- Tradlng Acllvlt ToldFw Prfrn•ry •ncIlry iwKIITrB S*of gouth S¥rtes In 715 TOIAI Pdmiry purpDB•¥nd •TrEiUarytAdlng 715 Prlor Yw Fw FL•id 715 Totsl fml crI19 •cttvMfj•• 715 20 Oth•r Intomo and gal TUtsIF Penthn refrjnd Tctsloth•r Irw Z1 Exp•ndltUf• on ¢b•rltsbb ac¥•- Dlr•¢t8p•ndlTrvJ Curr8ni Yov ¥)25 Gros5 wages ar salariÈs- charitable activit& Ernployers, Nl- Charit8t4e activitips 3.760 19
Th• Liv•rpool Mosque and l$laml¢ InstrbJt• Dets11 •natysl8 01 Incon and lor th• y•ar •ndod SAprll 2025 a8 rtyulrod by th• SORP 2015 Totsl ttlrttt #p•nthng 32 Jjso 4,712 22 Support Cosit for charltsblg •th111•8 Cunent Ythv 25 Employ•tr Costs no¢ln¢ludedln dlrecteosts Defined wntributioll pension co$1$ - recharged empbyees Donations PremAses Expenses Rates and water charge¥ Ligm t81 and rKYr Property insur8nc8 8.656 Support costs befor• rnallo¢atyon 119Se Total 8VPPDrtcoBty-Curr¢ntY•ar B.471 8.478 11956 rd Totsl Chariiablè •xpendiiur¢ T0knIF Currént Fw 202 2024 Total direct sppndtivJ Total support Costs 3.250 B.478 3250 4,712 12, Total ¢hktt4bl• •xp•tsdthl* 11171 Prior Yoar Fw 2024 Total direct spend Total 5uppori costs 4.712 12,850 4712 11956 Totsl charStaW• expendr• 1•