MASJID-E-SALAAM AND MADRASAH TRUST
FINANCIAL STATEME
FOR THE YEAR ENDING 30 APRIL 2024
CHARITY NUMBER: 1081944
ABBEY & CO ASSOCIATES
1ST FLOOR ABBEY HOUSE
270-272 LEVER STREET
BOLTON
BL3 6PD

MASJID-E-SALAAM AND MADRASAH TRUST
CONTENTS INFORMATION
FOR THE YEAR ENDING 30 APRIL 2024
Index to Financial Statements
Pago
Legal & Administrative Listing
Accountants Report
Report of the Trustees
Statement of Activities
Balance She8t
Notes to the Accounts
8- 11

MASJID.E.SALAAM AND MADRASAH TRUST
CHARITY INFORMATION
FOR THE YEAR ENDING 30 APRIL 2024
Truslefrs
Maqsud Dawood Patel {Chaimian)
Imteyaz Yakub Ali
Arrf Valli Patel
Yakub Ibrahim Patel
Imran Hakim
Siraz Valli Patel
Yusuf Ibrahim Patel
Imtiaz Ibrahim
Charlty Secretary
Arrf Valli Patel
RegSstorèd Offl
148 Ashworth Lane
Bolton
BL1 8RR
Bankers
Royal Bank of Scotland
Bolton Customer Service Centre
PO Box 2027 Parklands
De Havilland Way
Horwich, Bolton
BL6 4YU
The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT
Accountants
Abbey & Co Associates
1st Floor, Abbey House
270-272 Lever Street
Bolton
BL3 6PD

MAsJI￿.8ALAAm AND MADRASAH TRUST
INDEPENDENT EXAMINERS. REPORT YE4R ENDED 30 APRIL 2024
TO THE TRUSTEES AND MEMBERS OF MASJIDe.e-SALAAM AND MADRASAH TRUST
I have examined Ihe linancial slalements for the year ended 30 April 2024 as sel gut on Ihg
ar*pxed pa9es which have be&n prepared under the historical cost convention and the attounting
p&i¢w s81 tyjt bel￿¥..
Ro¥pectfv• respon•lbllltl•* of th• Tru•t••• •nd Ind•pend•nt Examlnor
The charity's Iru5tees are respon51ble lor the preparaiion of Ihe accounts. The Chanty's trustees considgr
that 8n Sudit 15 not required for Ihis year untter section 144 01 the Ch8nties Act 20111.lhe Chafilies Act'i
nd Ihai an independent e¥aminalion Is needed. The ch8rily'$ gross Income e￿￿eded £250,000 and I
am qualifiwy to wdertake Ihe gxamination by beiry a qualified rnembar of the Institut• ol FiTh8nc¢al
Accountants IIFAI.
Having satis1￿d my5eW that the charrty is not subject lo an gudrt uNJer company law and Is eligitse for an
IndeFendBnt examination.. it is my responsibillty to..
examiw accounts under sKlion 145 of chariti￿ A¢1 2011.
¢0 lolkjw the wctedures laid in Ihe otsneral Thrections giv•n by th• Charity CommiSs￿)n
Iwder se¢tion 1451SKbl of the Charities Act 2011. and
to slal• wttelher particular matters have come lo my attenb"on.
3••h ol Indw•nd•nt Ex•mln•rf• ftoport
Myoxaminalion was carri￿ out in ¥c￿rdan¢t ￿1th G•neral Dir8ctKsns given by the Charity
Commission.
An examination I￿lUd8$ a r•viow ol tha aceounling r•cords k•pt by the Charlty and a comparison
of the accounts prèsented with those records.
11 also Indudes consideration of any WUSL491 itern3 or disclosu188 In thg ac£ounls. and s88klr@
explanatr'ons from as Trusl88s corurning any suth rnatt•rs.
Thg procedures undertakon do ncl provide all th• •vhléne• that bts required in an audil. and
consequenlty no opinion 15 given as lo %thelhei the aecounts A'lrue and lair, vow and the roport is
limited lo those matters sel out in the slaleft￿l bellm.
Ind•pond•nt examln•rf• Stat•m•nl
In ¢onn¢¢tion wlh our examin4tion. mattgr ho$ ¢om• to my att•ntK)n'.
1. WhKh giv?5 us reasonable cause to believe that in any mathrial respect the r￿uIrements..
lo keep accountir¢ r•eords in atttrdonce with soclien 130 01 thfr Charllies Act 2011,. aThl
lo prepare attount5 whith accord ¥trilh aceeunling r•e¢rds aThJ eomply with the aeeounlinq
requirement8 ol the Charities Act 2011 havo noi b••n m•i', or
2. To whieh. in my cpinion. attention should be drawn In order lo onabl¢ a propor und¢rslanding of
the acc
"Coriates
Accountants ani r.,ii.In.. I,Il l.'()Ii%iJltan ¥
Honorary IndoP8nd•nt Examln•r
Faruk Palel FFA FTA
Abbey & Co A••oelat•8
1st Floor, Abbey Hou8•
270-272 Lever Strèèt
Bolton
BL3￿D
02)2.IS

MASJID.E.SALAAM AND MADRASAH TRUST
FOR THE YEAR ENDING 30 APRIL 2024
STATEMENT OF TRUSTEES RESPONSIBILITIES
Charity Law r8quir8S th8 Trustees to prepare financial slalemenls and statements of assets
and liabilities for each financial year which give a true and fair view of the slate of affairs of the
charity and of its financial activities for that period together with ils assets and liabilities at the
end of the period and adequately distinguish any material special trust or other reslricled fund
of the charity. In preparing those financial slalements the trustees are reqUI￿d lo..
(a) Select suitable accounting policies and then apply them consislenlly
(b) make judgements and eslimales that are reasonable and prudent
(¢) slate whether the policies adopted are in accordance with the appropriate SORP on
Accounting by Charities and the Accounting Regulations and with applicable standards
subject to any material departures disclosed and explained in the financial 5ts1emenls
(d} prepar8 the financial slalements on the going concern basis unless it 1$ inappropriate lo
assume that the charity will continue ils activities
The Trustees are responsible for keeping propèr accounting records which disclose with
reasonable accuracy at any lime the financial position of the charity and lo enable them lo
ensure th81 the financial statements comply with applicable Accounting Standards and
Slalements of Recommended Practice and the regulation made under S44 of the Charity
Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the
assets of the Charity and hence for taking reasonable steps for the prevention of fraud or
other irregularities.
Approved by the Trustees and signed on their behalf by..
Arif Valli Patel (Charity Secretary)
Dale

MASJID.E.SALAAM AND MADRASAH TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND EXPENDITURE STATEMENT
FOR THE YEAR ENDING 30 APRIL 2024
Unrestricted
Funds
Restrlct¢d
Fund8
Total8
2024
Totals
2023
INCOME
28,817
28.817
517,362
7.706
25,244
125.372
1.585
New Building Appeal
Events Donations
517,362
3,690
4,016
Inv
728
4,050
4,778
8,212
Income from Ch
Other Income
Mèmbership Fees
Gift Aid Payments
Madressa Fees
Shop Income
HMRC JRS Covid Grants
iv
1.012
15,208
4.000
56.679
1,420
1.012
15,208
13.423
56,679
1,420
1.515
13,184
19.276
52,366
675
9,423
TOTAL INCOME
111,880
534,525
646,405
247,429
RESOURCES EXPENDED
Cost of Generating Funds
Charitable Activities
118,130
2,921
121,051
89,101
NET INCOMING RESOURCES
(6.2501
531.604
525.354
158,328
Fund Balances Brought FoNard
274.843
1,651,254
1.926,097
1,767,769
FUND BALANCES CARRIEO FORWARD
268.593
2,182.858
2,451,451
1,926.097
Continulnp Opfrrations
None of Ihe charilies activities were acquired or discontinued during the above financial period.
Total Recognisod Gains and Losses
The charity has no gains or losses other than the profit or loss for the above financlal period.

MASJID-E4ALAAM AND M*DRASAH TRUST
BALANCE SHEET AS AT 30 APRIL 2024
NOTES
2024
2023
FIXED ASSETS
As per Fixed Asset Schedule
2,408,609
1.090,902
CURRENT ASSETS
Stock
Debtors & Prepayment$
Cash at Bank
Cash in Hand
1,595
79,138
1,110
838,315
80,733
848,421
CURRENT LIABILITIES
Bank Overdraft
Accurals & Creditors
Other Creditors & Loans
37.891
13,226
37,891
13.226
Net Current Assets I ILiabililies}
42.842
835,195
TOTAL ASSETS LESS CURRENT LIA81LITIES
2,451,451
1,926.097
LONG-TERM CREOITORS
Creditors due after one year
NET ASSETS
2.451,451
1,926.097
REPRESENTED BY:
ACCUMULATED FUNDS
Net Assets Bl￿d 0110512023
Surplus for the Year
1,926,097
525,354
1,767,769
158,328
Nel Assets Cl￿d 3010412024
2.451.451
1926 097
Aplmved by the Trustees and signed on their behalf by..
Arif Valli Patel Icharty Secrelaryl
Dale

MASJID-E-SALAAM AND MADRASAH TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 30 APRIL 2024
l. Accounting Poll¢lès
lal Ba$ls of Proparation
Thestr financial st81ements have been prgpar8d undar hlslorical cost convanlion and
in accordanc4 with applicable accounbn9 standards. The financial slalements have b&en
prepared in accordance ¢he Charities SORP October 2019 IFRS 1021.
Ib} Fund Accounting
General funds are Un￿StriCt8d funds which arè avallabla for thè usa ol discret4.on of the
Trustees in furtheranc4 of Iho g￿er81 objectives of the chaiity and has not been pul asidg
for other purposgs.
R8sldcled Funds a￿ funds which are lo be used in ac￿rdanCe wlh specific restrictions
which has been raised by thè charity for a spèafic purpos8. The ￿$t of raising and
adminlstsring such funds aro charged against the speclfic lund.
{c) InNwstm•nt In¢orn•
Income Irom investment and Irom rent81 income Is Included In the SORP In the year Sn
which il is recoivabla.
{dl Incoming R••ourco1
All incoming resources are included in the SORP when thg charity Is I￿allY enlllled lo
the inojme and th8 amount can be can quanlilied with r8ason8ble accuracy. Gifts in kind
donated for dislrbbulion are induded al valu8lK)n and recognlsed as In¢om& whgn ihèy are
distributed to th8 projects. Foi legacies, enllllemenl is the e8Aier ol the d)8rily been nolilied
ol and impending distribution of the legacy btting received. Donated 18cililies are included
al the value lo the charity when this can be quanlil*d and 8 third party is b8aring the ¢081.
(•) R•sourc•s Exp•nded
All expenditure Is accounted lor on an ac¢ru818 basls and has bgen classlled under Ihe
heading that aggregate all c0515 relating lo cal89ory. Where costs cannol be directly
attributed lo particular headings they have been albcated to activities on the basls conslstenl
th use of r8sources.
lfj Tanglblè Flxed Aiut•
Tangible fixed as881s are caprtalised and included al cost including inudtnlal expense8
of acqulsS1ions.

AfjASJID-E-SALAAM AND MADRASAH TRUST
NOTESTO THE ACCOUNTS
FOR THE YEAR ENDING 30 APRIL 2024
Igl Depreclatlon
Dopreciation is ¢al¢ulaled on all tangible fixed assets on straighl line bass at rates calculated on
th• cost of th• asset over the useful economic life of Ihe asset as follows.,
F￿hold Land
Freehold 8uiklln9
Motor Vehicles
Fixtures & Equipment
o*
20V4
25%
Ihl Investment Revaluatlon
None of the charity5 function81 fixed as5els hav• baèn revalued during the ￿ar.
2. Cojt of Ch4rltablo ActI￿tI••
2024
2024
Unrg•trSd•d Rè8trlct•d
Funds
Fund8
2023
2023
Unfestrlct•d Re8tr1ct•d
Fund•
Funds
Co$1 of Sales
Wagès, PAYE & Pension Costs
Honorarium & Admin Payments
Consultancy
Rent & Rates
Heat & Light
Insurance
Repair5 & R•n*wals
Equipment 8 Books (Kilaabsl
Funciions a A¢livilie$ Co$ls
Advertising
Telephone
Postage. Stalionery & Materials
Sub5cription5, Licen5È5 a Trainin9 Cts$ts
Legal. Prof0$5ional & C¢nsultan¢y Fe¥s
Bank Ch?rg¢s
Sundry Exp•ns•$
D8precialion
908
63.647
3,772
84,505
3,003
4,106
14.673
2,342
572
2,248
3,552
858
2.748
9.403
2,181
1,247
1,651
1.285
250
1,293
174
807
142
368
770
20
495
118,130
89,101
3. TN•l•o•'. R•l•t•d Party Tran8actlon
Th8r• ware no r8laled party transactions nor were any payments made lo tfuslees
for any services rendered during the year.
2024
2023

MASJID.E.SALAAM AND MADRASAH TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 30 APRIL 2024
4. Tangiblg Fixed Asut$
Land &
Pro
ert
Capital
Asset Under
rovements Construction
Motor
Vehicles
Flxtures &
ment
Total
Im
Co$t
As al l May 2023
Additions
Disp05als
Reclassification
1,091.689
1,318,316
397,442
692,265
1,317,860
1,982
456
As a130 Aprll 2024
2,410,005
397,442
2,010.125
2.438
Dèpreclatlon
As al l May 2023
Charge for year
Disposals
787
609
787
609
As al 30 April 2024
1,396
1,396
N•t book value
As al 30 Aprll 2D24
2,408,609
397,442
2,010,125
As at 30 Aprll 2023
1.090 902
397,442
692.265
1,195
Breakdown of Land & Property
Land &
Pro
ert
Ass•t Under
Constructlon
Unr•strlct•d R•¥trlcled
Funds
Funds
4 Ramsey Sireel, Bolton, BL1 7HX
7 Pemberton Street, Bolton, 8L17HU
8rierfield Sile, Bolton, BL17JJ
733 81aGkburn Road. 8ollon, 8L17JJ
135,736
s￿,212
13S,736
90.212
2,010,125
2,010,125
171,494
171,494
397,442
2.010.125
225,948
2,181,619
10

MASJIO-E-SALAAM AND MADRASAH TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 30 APRIL2024
S. DebtOTS & Prepayments
2024
2023
Gift Aid PayThenls
Debtors & P￿paYMentS
1.595
1,110
1.595
1,110
6. Credltors: Amounts falllng du8 wlthln on• ￿ar
2024
2023
Trade Creditors
Accrua15 & Other Creditors
33,817
4,074
12,876
3X)
7. Cr•dltors: Amounti lalllng due after one yr•r
2024
2023
Loans
. Accumulated Fund•'. Anal￿1$ of net a•$•t$ b•tw••n lund•
2024
2024
Unrastrlctod Restrlct•d
Fund•
Funds
2024
Totals
2023
2023
2023
Unroslrlcted Restrlcted
Funds
Funds
2023
Totals
2022
Funtjs balan¢es 0$ al 30 April
are r8pr8s8nl8d by..
Tangiblè Asseis
Current AssetslLi8bililies
226.990
41.603
2,181,619
1,239
2.408,609
42.842
227.143
47,700
863,759
787.495
1.090.902
835,195
Fund balances carried forward..
268,593
2.182 858
2.451,451
274,843
1,651,254
1,926,097