2024 Charityno: 1076592 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees, Repoit and Financlal Statements Forthe perlod erFded 3110312024 Date 3010112025 MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Trustees, Report and Flnancial Statements For the perlod ended 3110312024 CONTENTS Page Truslees, report Reference and adminlstratlve details Our Values Structure, governance and management Governlng Document Recruitment and appolntment ot Trustees Organisational Structure Oblectlve and actlvltles Achlevements durlng the perlod Public beneflt Flnancial revlew Future plans Statement of trustees, iesponslbllitles Statement of flnanclal acllvltles Balance sheet Statement ofcash flows AGcountlng pollcles Note5 to the tlnanclal statements io Independent examlnevs report li MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Page I Trustee5' Report and Flnancial Statements For the period ended 3110312024 The Trustees present flnancial statements for the period ending 3110312024 The flnanclal statements complywlth the Charitie5 Act 2011 and Accounting and Reporting by Charlties . Statement of Recommended Practice applicable lo charities preparlng their linancial statements In accordance wlth Ihe Financlal Reportlng standard applicable in the UK and Republic Of Iieland IFRS 1021 Ipffp.r.tivp. 1 IAnii¥JN ?n1 fjl. Relerence and adminlstratlve detal(s Madrassa Arbia Taleem-ul-Quran &Mosque (charity registration number 1076592> performs the religios activities. Tradlng name Masjld-E-Hamza or MATQ Mosque Registered offlce Katherlne Street Ashton-under-lyne OL7 OAN Trustees The Trustees of the charlty who served durlng the period and were: Bashir Ahmed Tahii Ayoob Jeewa Mohammed Suleman Mohammed Anwar Independent examlner Abld Akram FCCA RMA Accountants Ltd 34 Booth street Ashton-under-lyne OL6 7LD Web-slte Ourvalues Deliverlng excellence through commitment to continually Improve quality of care. Respecting people, showing compassion and improving lives. Working together, treating one another with respect and dignity, and lea(iing by example through the notion of accountablllty. MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Page 2 Trustees, Report and Financial Statements For the perlod ended 3110312024 Structure, governance and management 3.1 Governlng Document Madrassa Arbia Taleem-ul-Quran &Mosque (charily registration number 1076592) performs the religios activities. 3.2 Recrultmenl and appolntment ofTrustees The Trustees have power to appolnt any person lo be a Trustee. 3.3 Organlsallonal Structure madrassa arbla taleem ul quran & mosque Is governed by Its Trustee Board whlch Is responsible for settlng the strategic directlon of the organlsation and the policy of the charlty. The trustees carry the ultimate responslblllly for the conduct ol charlty and lor ensurlng thal the charlty satisfles Its legal and contractual obligations. The trustees may delegate Ihe implementatlon of thelr decislons or day-to.day management of the aff alrs ol the Charlty lo anyemployee otthe Charity, person orcommlttee as they think flt, Any commlttee must Include at least one Trustee. Decislons are determlned by a slmple malorliy of votes. In the case of an equallty of votes the Chalrman of the meetlng has the castlng vote, Oblectlve and actlvltles Mosque Is place for worshlp, the mosque also functlons as a communlty hub, fosterlng falth, learnlng, ar¢d support. Its ultlmate mlsslon Is to strengthen the connectlon with Allah (Godl and promote unlty, peace, and splTltual growth. Followlng Is the Ilist of few of our actlvltles which we ale plannlng to do:. Provldlng best lacillties to dallyworshlppers Piovlding Islamlc educatlon to whoever Is seeking to take education. 4.1 Howwe work A mosque Is a place of worshlp where Musllms gather for daily prayers, Jumu'ah (Frlday prayer}, and special prayers Ilke Taraweeh during Ramadan. It also functions as a community hub, offeiing educatlonal programs, Quranlc classes, and youth actlvltles. Beyond worship. mosques facllitate charitable work.Ultlmately, the mosque serves as a center for bolh indlvldual rellection and collective community 4.2 Identlfylngthe need We communicate with local resldents and Through Donationwe meet the expenses of Mosque. MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Page 3 Trustees, Repoit and Financlal Statements For the perlod ended 3110312024 4.3 Who:. Chlldren l young People Elderly l old People People Wlth Dlsabllltles Anyone who Is wllllng to attend the mosque Achlevements durlngthe perlod Theyear 2024 has been full of Challengesand progress. Our charlty has performed the follo￿ng tasks:. l) Been trying our best to provide the besl facilites to worshippers who comes to mosque on daily or weekly b8SiS. 21 We have the best tutors available who have been providing the islamic education to students. 31 Our speakers on the Friday prayers been delivering the best speech whlch gives knowledge to the public who attended the occassions Publlc beneflt The Trustees of Madrassa arbla taleem ul quran & mosque belleve they have complied wlth the duty in sectlon 17 of the Charitles Act 2011 to have due regard lo the publlc benellt guldance publlshed by the Charltr Commlsslon. MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 4 Trustees, Report and Flnancial Statements For the period ended 3110312024 Flnanclal revlew A summary ofthe results is shown below: 2024 2023 Income Expenditure Net lexpendlturel Income and movement In funds 150,628 132,400 18,228 124.856 119,309 5,547 Future plans Future plans for a mosque is to expanding facilities to accommodate growing communities. enhancing educational programs for all ages, and offering more youth engagement activities. Mosques may also focus on increasing charitable inilialives, promoting inlerfaith collaboration, and integrating technology for virtual seNices and educational tools. Statement of trustees, responslbllltles The Trustees are responslble for preparing ihe Truslees, Annual Report and flnanclal statements In accordance with appllcable law and Unlted Kingdom Accounting standards Iunlted Kingdom Generally A¢cepted Accounting Practlcel. In preparlng these financlal statements, the Trustees are required to: select suitable accountlnE pollcles and then apply them conslstently; observe the methods and prlnclples in the Charitles SORP; make ludgements and esllmates that are reasonable and prudent. and prepare the flnanclal statemenls on the golng concern basls unless It Is Inapproprlaie to presume that the charltable companywlll contlnue In buslness. The Tru5t8es are responslble for keeplng adequate accountlng records that dlsclose with reasonable accuracy at any tlme the financlal positlon of the charlty and enable them to ensure that the flnanclal statements comply. They are also responslble for safeguardlng the assets ot thecharlly and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularttles. The flnancial statements comply wlth current statutory requlrements and the Charltles SORP. The Trustees report was approved and was signed on behalf of the Trustees by: Mohammed Sulèman Date MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Page 5 Statement of Financlal Actlvltles {Includlng Income and Expendlture Accountl For the perlod ended 3110312024 Note 2024 2023 INCOME Donatlons and legacles 150,628 124,856 Income from olher tradlng activltles Fundraising and events Total Income 150,628 124,858 EXPENDITURE Expendlture on ralslng funds Fundralsing and events Expendlture on charltable actlvllles Postage Wages Sundry expenses Insurance telephone Rent Light & Heat Cleanlng Councll Fees Flre & Securlty Repalrs & Renewal Water rates Staff enteitalnment Bank charges Accountancy charges Depreclation of equipment Legal and Professional 269 69,091 70,530 4,433 4364 822 3,868 29,702 3.275 533 33.311 295 372 2,791 1,475 8,221 347 539 750 9,053 2,078 4,789 561 240 Total expendlture Net Income lexpendlturel and movement In funds 132.400 18.228 143,438 119,309 5,547 137891 Fund balance on 3110312024 161.666 143,438 The statement of flnanclal actlvities includes all galns and losses in the year. All Income and expenditure derive from Continuing activltles. MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 6 Balance Sheet For the perlod ended 3110312024 Note 2024 2023 Flxed assets Tangible assets 36,213 33,888 Current assets Other debtors Cash & bank balances 132,956 119.523 132,956 119,523 Credltors . amounts falllng due wlthln one year Trade Credltors other Credltors Funeral Se￿[Ce lund Paye 600 1,160 3.600 2,143 150 1,160 6,520 2,143 Net current Illabllllles) assets 161.666 143,438 Net assets 197,880 177,326 bl￿d Drawlngs Th15 yearfunds 143,438 137,891 18,228 5,547 Total funds 161,666 143,438 The flnancial statements on pages 5 to 10 were approved bythe Board of Trustees and signed on its behalf by: Mohammed Su Date eman {,,1 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 7 Statement of Cash Flows For the perlod ended 3110312024 2024 2023 Cash generated from operatlng actlvltles 18,228 5,547 Cash flows from Investlng actlvltles Increase In cash and cash equlvalents 18.228 5,547 Cash and cash equlvalents at the beginning of the year Payments of the due fees 115,328 600 114,126 150 Cash and cash equlvalents at the end ofthe year 132,956 119,523 Represented by: Cash & bank balances 132,956 119,523 Cash generated Irom operatlng acllvltles Net movement In funds Depreclallon Interest income Included In Investlng aclTrvlties IncTea5e In debtors Increase in credltors Accruals 8,962 5,397 600 150 5,547 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 8 Accountlng Policles For the period ended 3110312024 General Informatlon The charity constitutes a publlc beneflt entity as deflned by FRS 102. The Ilnanclal statements have been prepared In accordance with Accounting and Reporting by Charltles: Statement of Recommended Practice appllcable to charlties preparing accounts in accordance with the Financlal Reporling standard appllcable In the UK and Republic ol Ireland IFRS 1021 Isgued on 18 July 2014, the Financial Reportlng Standard appllcable in the Unlted Klngdom and Republic of Ireland (FRS 1021, the Charllles Act 2011, the Companles Acl 2006 and UK GenerallyAcceptedAccountlng Practice as It applles from l January2015. Accountlng pollcles The prlnclpal accountlng pollcles adopted, judgements and key sources of estlmation uncertalnty Sn the prepaiatlon of the flnanclal statements are as tollows . Basls of preparatlon These financlal statements are prepared on a golng concern basls under the hlstorical cost conventlon, modlfled to include certaln Items at lalrvalue. The flnanclal statements are prepared In the functlonal cuirencv of the Charltv. Income All Income is recognised once the charity has entltlement to the lunds,11 Is certaln that the resource5 wlll be recelved and the monetaryvalue can be measured wlth sufllclenl reliabllily. Income recelved In advance of a specllled servlce is deferred unlil the criteria for Income recognltlon are met. Interest on funds held Is Included when receivable and the amount can be measured rellably whlch Is normally on nollllcatlon of the amount by the bank. Expendlture Liabllltles are recognlsed as soon as there Is a legal or constructlve obllgatlon committlng the charity to the expenditure, It Is probable that settlement wlll be requlred and the amount of the obllgallon can be measured reliably. All expenditure Is accounted for on an accruals basls. Expendlture on charitable activltles comprise the costs incurred by the charity where the primary aim Is the dellvery of actlvltles and services wlthln the oblecls of the charlty. Governance costs include those costs assoclated wilh meetlng ihe constitutional and statutory requliements of the charlty and Include the costs linked to the strategic management of the charlty. Irrecoverable VAT Is charged as a cost agalnst the actkvlty for which the expendlture was In¢urred. Tax The Charlty 15 an exempl charlty within the meaning of schedule 3 of the Charities AGt 2011 and is consldered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore It meets the definition of a charitable companvfor UK corporation tax purgoses. MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 9 Accountlng Pollcles For the perlod ended 3110312024 Tangible Ilxed assets and depreclallon Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impalrment Flxed assets are depreclated so as to wrlte off the cost or valuation, less antl¢ipated resldual value, over their antlcipated uselul Ilve5, subject to annual le￿ew, as follows: Olllce equlpment 20% straight Ilne Depreclatlon methods, useful live5 and resldual values are reviewed if there is an indlcatlon of a sIRnlflcant chanoe since the last annual reoortlno dale. Resldual value Is based on prlces prevalllng at the date of acquisitlon or subsequent valuatlon. Where, because of high estimated resldual value, depreclatlon Is immaterlal, no depreclallon is charged but an annual revlew for lfflpalrment is performed. Both rR.Eldi IAI VAliip.q anrl 1igp.liil Ilvp..£ arp. rp.vip.wp.rt And Hdli Iqtprt if 2nnrnnrlAtp At pxr.h flnAnr.121 vp.ar p.nd The carrylng amounts of the charltys assets are revlewed lor Impairment when evenls or changes In clrcumstances Indicate that the carrylng amount of the flxed assei may not be recoverable. It any such indlcatlon exists, the asset's recoverable amount Is qtlm?tpA Fund accounllng Unrestilcted funds comprlse those funds which the trustees are free to use in accordance wlth the Restricted funds are lunds whlch have been given for a particular purpose. Designated funds comprise those funds whlch the trustees perlodically set aslde for spec5flc projects Includlng future projects and property refurblshments. Debtors Debtors are recognlsed at the settlement amount due. Prepayments are valued atthe amount prepald. Credltors and provlslons Creditors and provlslons are recognlsed where the chartty has a present obiigatlon resultlng trom a past event that wlll probably result In a transfer of funds to a third party and the amount can be measured or estimated reliably. Creditors and provlslons are nomially measured at thelr settlement amount. Flnanclal Instruments The charlty only has financlal assets and flnancial Ilablllties of a klnd that qualify as baslc flnanclal Instruments. Basic financial Instruments are inltlally recorded at transaction value and subsequently measured at thelr settlementvalue. Golng concern The flnancial statements have been prepared on a golng concern basls as the Trustees belleve that no materlal uncertalntles exist, The Trustees have considered the level of lunds held and the expected level of income and expendlture for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficlent with the level of reserves tor the Charity MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 10 Notes to the Flnanclal Statements Foi the perlod ended 3110312024 Donatlons and legacles 2024 Donatlons 150.628 150,628 Fundralslng and events 2024 Event Costs Othe Advertlsing Taxatlon The company Is a registered charlty and does not pay corporatlon tax. Trustee remuneratlon and expenses No remuneratlon has been pald to the trustees during thls perlod. Travel expenses have been re-lmbursed, Credltors: amounts falllng due wlthln one year 2024 Trade credltors Other taxes and soclal securlty costs Other credltors Accruals-Accountancy fee 600 1,160 2,995 2.143 6,898 Restrlcted funds Unrestrlcted funds 161,066 161,066 Control There Is no ultlmate Gontrolling paty. MADRASSAARBIA TALEEM-UL-QURAN & MOSQUE Page 11 Independent Examlner's Reportto the Trustees of Alauddln Siddiqui Trusl For the perlod ended 3110312024 Respectlve responslbllllles of trustees and examlner The charity's trustees are responslble for the preparallon of financial statements. The trustees conslder that an audit Is not requlred for this year under Sectlon 144121 of the Charltles Act 2011 (the '2011 Act'l and that an independent examlnation is needed. Havlng salisfled myself that the charlty Is not subject to audit under Ihe law and Is eligible for independent examlnatlon, it15 my responsibillly to: examlne the financial statements under Sectlon 145 of the 2011 Acl. to follow the procedures lald down In the General Directlons glven by the Charliy Commisslon under sectlon 14515llbl of the 2011 Act,. and to state where particular malters have come to my attentlon. Basls of Independent examlner's report Ny examlnatlon was cairled out in accordance wllh the General Dlrectlons given by the Charlty Commlsslon. An examlnation Includes a revlew of the accountlng records kepi bythe charliy and a comparison of the flnanclal statements presented wllh those records. It also Includes consldeiatlon of any unusual Items or dlsclosures In the flnanclal statements and seeklng explanatlons from you as Irustees concernlng any such matlers. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently no oplnlon Is given as to whether the flnanclal statements present a 'true and falr vlew, and the report Is limiied to those matters set out in the statement below. Independent examlner's statement In connectlon wilh my examinatlon, no matter has come to my attenlion: whlch gives me reasonable cause to belleve that In any materlal respect the requlrements: keep accountlng records In accordance wlth secllon 145 of the 2011 charlties Act: to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper understandlng of the flnanclal statements to be reached. bl Llse of my report Thls report Is made solely to the charlly's trustees, as a body, In accordance with Sectlon 145 of the Charllles Act 2011. Mywork has been undertaken so thal I might state to the charity's trustees those matters l am requlred to state to them In thls report and for no other purpose. To the fullest extent permltted by law, I do not accept or assume responslbllltyto anyone otherthan the charftyand the charity's trustees as a body, for my work. for thls report. or for the opinions I have formed. Abl(i Akram FCCA RMA Accountants Ltd 34 Booth street Ashton-under-lyne OL6 7LD Date