2025 Charity no: 1076592 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 Date 23/09/2025
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 CONTENTS Page Trustees' report 1 Reference and administrative details 2 Our Values 3 Structure, governance and management 3.1 3.2 3.3 Governing Document Recruitment and appointment of Trustees Organisational Structure 4 Objective and activities 5 Achievements during the period 6 Public benefit 7 Financial review 8 Future plans 9 Statement of trustees' responsibilities Statement of financial activities Balance sheet Statement of cash flows Accounting policies Notes to the financial statements Independent examiner's report 1 1 3 3 4 4 4 5 7 8-9 10 11
1 2 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 Page 1 The Trustees present financial statements for the period ending 31/03/2025 The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 lanuary 2015) Reference and administrative details Madrassa Arbia Taleem-ul-Quran &Mosque (charity registration number 1076592) performs the religios activities. Trading name Masjid-E-Hamza or MATQ Mosque Registered office Katherine Street Ashton-under-lyne OL7 OAN Trustees The Trustees of the charity who served during the period and were: Bashir Ahmed Tahir Ayoob Jeewa Mohammed Suleman Mohammed Anwar Independent examiner Abid Akram FCCA RMA Accountants Ltd 34 Booth street Ashton-under-lyne OL6 7LD Web-site Our Values Delivering 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 leading by example through the notion of accountability.
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 Page 2 3 3.2 Structure, governance and management Governing Document Madrassa Arbia Taleem-ul-Quran &Mosque (charity registration number 1076592) performs the religios activities. Recruitment and appointment of Trustees The Trustees have power to appoint any person to be a Trustee. 3.3 4 Organisational Structure madrassa arbia taleem ul quran & mosque is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The trustees carry the ultimate responsibility for the conduct of charity and for ensuring that the charity satisfies its legal and contractual obligations. The trustees may delegate the implementation of their decisions or day-to-day management of the affairs of the Charity to any employee of the Charity, person or committee as they think fit. Any committee must include at least one Trustee. Decisions are determined by a simple majority of votes. In the case of an equality of votes the Chairman of the meeting has the casting vote. Objective and activities Mosque is place for worship, the mosque also functions as a community hub, fostering faith, learning, and support. Its ultimate mission is to strengthen the connection with Allah (God) and promote unity, peace, and spiritual growth. Following is the llist of few of our activities which we are planning to do:- 1 2 Providing best facilities to daily worshippers Providing islamic education to whoever is seeking to take education. 4.1 How we work A mosque is a place of worship where Muslims gather for daily prayers, Jumu'ah (Friday prayer), and special prayers like Taraweeh during Ramadan. It also functions as a community hub, offering educational programs, Quranic classes, and youth activities. Beyond worship, mosques facilitate charitable work.Ultimately, the mosque serves as a center for both individual reflection and collective community life. 4.2 Identifying the need We communicate with local residents and Through Donation we meet the expenses of Mosque.
4.3 5 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 Page 3 Who:- Children / young People • Elderly / old People • People With Disabilities Anyone who is willing to attend the mosque Achievements during the period The year 2025 has been full of challenges and progress. Our charity has performed the following tasks:- 1) Been trying our best to provide the best facilites to worshippers who comes to mosque on daily or weekly basis. 2) We have the best tutors available who have been providing the islamic education to 3) Our speakers on the Friday prayers been delivering the best speech which gives knowledge to the public who attended the occassions Public benefit The Trustees of Madrassa arbia taleem ul quran & mosque believe they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charitv Commission.
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Trustees' Report and Financial Statements For the period ended 31/03/2025 Page 4 7 Financial review A summary of the results is shown below : 2025 2024 Income Expenditure Net (expenditure) income and movement in funds Future plans 160,500 138,249 22,251 150,628 132,400 18,228 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 initiatives, promoting interfaith collaboration, and integrating technology for virtual services and 9 Statement of trustees' responsibilities The Trustees are responsible for preparing the Trustees' Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply. They are also responsible for safeguarding the assets of thecharity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The financial statements comply with current statutory requirements and the Charities SORP. The Trustees report was approved and was signed on behalf of the Trustees by: Mohammed Syleman on set. Date 9.10.25
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Statement of Financial Activities (including Income and Expenditure Account) For the period ended 31/03/2025 Note 2025 INCOME Donations and legacies Income from other trading activities Fundraising and events Total income 3 160,500 160,500 EXPENDITURE Expenditure on raising funds Fundraising and events Expenditure on charitable activities Postage Wages Sundry expenses Insurance telephone Rent Light & Heat Cleaning Council Fees Fire & Security Repairs & Renewal Water rates Staff entertainment Bank charges Accountancy charges Depreciation of equipment IT Costs Legal and Professional Total expenditure Net income (expenditure) and movement in funds 4 772 71,709 2,901 3,678 485 34,445 1,379 427 4,450 7,172 1,338 650 7,243 886 715 138,249 22,251 161,666 Fund balance on 31/03/2025 183,917 The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. Page 5 2024 150,628 150,628 269 69,091 3,275 533 33,311 295 372 2,791 1,475 8,221 347 539 750 9,053 2,078 132,400 18,228 143438 161,666
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Balance Sheet For the period ended 31/03/2025 Page 6 Note 2025 2024 Fixed assets Tangible assets 28,970 36,213 Current assets Other debtors Cash & bank balances Creditors: amounts falling due within one year Trade Creditors other Creditors Funeral Service fund Paye 7 Net current (liabilities) assets Net assets 170,334 170,334 2,868 650 11,554 314 154,947 183,917 b/fwd Drawings This year funds Total funds 161,666 22,251 183,917 The financial statements on pages 5 to 10 were approved by the Board of Trustees and signed on its behalf 132,956 132,956 600 1,160 3,600 2,143 161,666 197,880 143,438 18,228 161,666 m. Mohammed Suleman Date 9.10-25
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Statement of Cash Flows For the period ended 31/03/2025 2025 37,378 Cash generated from operating activities Cash flows from investing activities Increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Payments of the due fees Cash and cash equivalents at the end of the year 37,378 132,956 170,334 Represented by: Cash & bank balances 170,334 Cash generated from operating activities Net movement in funds Depreciation Interest income included in investing activities Increase in debtors Increase in creditors Increase In Accruals Increase In Accruals 22,251 7,243 - (7,884) 37,378 Page 7 2024 18,228 18,228 115,328 600 132,956 132,956 8,962 - 600 9,562
1 2 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 8 Accounting Policies For the period ended 31/03/2025 General information The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Basis of preparation These financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in the functional currencv of the Charitv. Income All income is recognised once the charity has entitlement to the funds, it is certain that the resources will be received and the monetary value can be measured with sufficient reliability. Income received in advance of a specified service is deferred until the criteria for income recognition are met. Interest on funds held is included when receivable and the amount can be measured reliably which is normally on notification of the amount by the bank. Expenditure Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure on charitable activities comprise the costs incurred by the charity where the primary aim is the delivery of activities and services within the objects of the charity. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. The Charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Accounting Policies For the period ended 31/03/2025 Page 9 Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Fixed assets are depreciated so as to write off the cost or valuation, less anticipated residual value, over their anticipated useful lives, subject to annual review, as follows: Office equipment 20% straight line Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date. Residual value is based on prices prevailing at the date of acquisition or subsequent valuation. Where, because of high estimated residual value, depreciation is immaterial, no depreciation is charged but an annual review for impairment is performed. Both residual values and useful lives are reviewed and adjusted, if appropriate, at each financial year end. The carrying amounts of the charity's assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of the fixed asset may not be recoverable. If any such indication exists, the asset's recoverable amount is estimated. Fund accounting Unrestricted funds comprise those funds which the trustees are free to use in accordance with the Restricted funds are funds which have been given for a particular purpose. Designated funds comprise those funds which the trustees periodically set aside for specific projects including future projects and property refurbishments. Debtors Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount can be measured or estimated reliably. Creditors and provisions are normally measured at their settlement amount. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recorded at transaction value and subsequently measured at their settlement value. Going concern The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.
3 4 5 6 7 8 9 MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Notes to the Financial Statements For the period ended 31/03/2025 Page 10 Donations and legacies 2025 Donations 160,500 160,500 Fundraising and events 2025 Event Costs Other Advertising - - Taxation The company is a registered charity and does not pay corporation tax. Trustee remuneration and expenses No remuneration has been paid to the trustees during this period. Travel expenses have been re-imbursed. Creditors: amounts falling due within one year 2025 Trade creditors Other taxes and social security costs Other creditors Funeral Fund 314 650 11,554 12,519 Total funds Restricted funds Unrestricted funds 183,917 183,917 Control There is no ultimate controlling party.
a) b) MADRASSA ARBIA TALEEM-UL-QURAN & MOSQUE Page 11 Independent Examiner's Report to the Trustees of Alauddin Siddiqui Trust For the period ended 31/03/2025 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of financial statements. The trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the '2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under the law and is eligible for independent examination, it is my responsibility to: examine the financial statements under Section 145 of the 2011 Act; to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state where particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a 'true and fair view' and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: keep accounting records in accordance with section 145 of the 2011 charities Act; to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Use of my report This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. Abid Akram FCCA RMA Accountants Ltd 34 Booth street Ashton-under-lyne OL6 7LD Date 09/10/2025