2020-12-31-accounts

Charity number: (Registered in England & Wales) 1084209

The Golden Mosque

Trustees' report and financial statements

for the year ended 31 December 2020

The Golden Mosque

Contents

	Page
Legal and administrative information	1
Trustees report	2 - 3
Independent examiners' report	4
Statement of financial activities	5
Balance sheet	6
Cash flow statement	7
Notes to the financial statements	8 - 12

The Golden Mosque

Legal and administrative information

Charity number	(Registered in England & Wales)	1084209
Business address	Lower Sheriff Street
	Rochdale
	Lancashire
	OL16 1SB
Registered office	Lower Sheriff Street
	Rochdale
	Lancashire
	OL16 1SB
Trustees	Tahir Mahmood	President
	Mohammad Iqbal
	Athar Mahmood	Treasurer
	Muhammad Nasrullah Khan
	Zahid Bin Asghar
	Mohammed Aslam
	Faisal Yosaf Khan	Secretary
Secretary	Faisal Khan
Accountants	Sattar & Co
	95 Oldham Road
	Rochdale
	Lancashire
	OL16 5QR
Bankers	HSBC
	2 Yorkshire Street
	Rochdale
	Lancashire
	OL16 1BJ
Solicitors	Alfred Ledger & Sons
	111 Drake Street
	Rochdale
	Lancashire
	OL16 1QA

Page 1

The Golden Mosque

Report of the trustees

for the year ended 31 December 2020

The trustees present their report and the financial statements for the year ended 31 December 2020. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

Objectives and activities

Achievements and performance

Financial review

Financial review

The Statement of Financial Activities for the year is set out on the following page

Income generation

The Statement of Financial Activities for the year is set the annual accounts.

Reserves

Please refer to annual accounts

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. 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;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Page 2

The Golden Mosque

Report of the trustees for the year ended 31 December 2020

Introduction

This year most of the focus and concern was around the coronavirus epidemic. Throughout the year we made many changes to support the community throughout this tough time. Later we implemented all the required social distancing measures to successfully reopen the mosque and facilities to our congregation.

Review of principal activities

• The mosque continues to offers excellent and subsidised funeral services to the community. During the epidemic we made the relevant changes to continue to offer these services and support our congregation.

• The mosque provides Islamic marriage ceremonies and is also registered to hold civil marriage ceremonies. A new set of policies and procedures for marriage have been put in place. Again during the epidemic we made the relevant changes to support this.

• The new education syllabus was set up in 2011. The aim is to improve the standard of Islamic after school education for children aged 6-14 years. The whole syllabus is taught in English for better understanding.

• There are 20 to 25 classes of 300+ students girls and boys between the ages of 6-14 years. The classes sizes have an average of 12 students in each class to provide better education.

• During the epidemic the classes continued and were taught using zoom.

• • A new weekend class has been introduced for younger and older students who have completed the weekday classes and want to continue to progress in their Islamic studies.

• We have bilingual teachers and imam who speak fluent English and Urdu. Communication and teaching has been improved as a result.

• Annual awards evening for parents and students to celebrate students achievements.

• More curriculum and fun based recreation trips such as Blackpool, laser quest, cinema, ten pin bowling, horse riding, meals in restaurants.

• Reflection and Q&A lessons implemented to aid character building in students

• Wide range of prizes to offer to encourage high expectations from all students

• End of year exams to show progress in comparison to the start and end of the academic year

• Wider range of teacher training offered

• The Friday sermon is given in both English and Urdu addressing topics which affect the community on a weekly basis.

Page 3

The Golden Mosque

Report of the trustees

for the year ended 31 December 2020

• During the epidemic this continued to be offered over zoom and facebook.

• Iftar is provided every night during the month of Ramadan and is funded by donations from the congregation.

• Our Imam holds weekly Islamic studies classes night for adult men and women In English.

• Our Imam organises monthly talks with outside speakers in both English and Urdu to commemorate dates of religious significance.

• Our Imam started a weekly congregational recitation of part of the Quran after Friday prayers every week which has been running for a year now.

• Female volunteers continue to run classes for female Urdu speakers and the elderly ladies. This also provides an opportunity for positive social interaction.

• Volunteers are running a new Muslim class to teach the basics of Islam to new Muslims and those who need to refresh their knowledge.

• All staff have completed DBS checks and Child Protection training.

• Teacher training programme is ongoing for the new education syllabus as well as a parent forum to introduce the new syllabus to the local community.

• The Committee has ensured that the Mosque is complying with all current health and safety and child protection legislation.

• Work has completed on the development of the new community & Teaching Hub building which is now in use.

• Fundraising for the charity and its costs is ongoing.

• The Soup Kitchen continues to run on a weekly basis from the old Magistrates Court and the number of attendees has increased significantly. Also weekly self – defence classes and a Women’s group have started at this location.

• The Friday sermon is given in both English and Urdu addressing topics which affect the community on a weekly basis at Eden House at the old Magistrates Court.

• 3 day madrassa Monday, Wednesday and Friday is run at Eden House at the old Magistrates Court.

• Household furniture is collected, stored and distributed to families and those in need of this service at Eden House at the old Magistrates Court.

• Foodbank, food is stored and distributed to families and those in need of this service at Eden House at the old Magistrates Court.

• A youth club has been setup for boys and girls, they run weekly and have had a great response from the community.

• Started new homework clubs to help students with school work and prepare them for examinations

Page 3

The Golden Mosque

Report of the trustees for the year ended 31 December 2020

Local initiatives

• The Committee President continues to co-facilitate all the Rochdale Council of Mosques meetings which are held every 29[th] of the Islamic (lunar) month in his capacity as Chair. The aim is to have unity amongst the mosques as well as to organise local events.

• The committee continues to arrange multi-faith open days which were attended by a cross section of the community as well as representatives from a number of local authority departments and statutory agencies.

• Members of the committee and the Imam have attended a number of religious seminars and community related events to engage in inter faith dialogue and intra faith dialogue.

• In Ramadan, like last year, liaison with local police and engagement of a security person helped to minimise disturbance to the local residents and traffic during the extended evening prayers.

• We have an imam who is fluent in English as well as being a highly trained scholar. All of our Friday speeches are in English and he runs weekly classes in English and in Urdu which are open to all adults male and female.

• Youth clubs for both boys and girls have been setup and run weekly.

• A food kitchen for the homeless was set up and running from the newly purchased court building. This is run by volunteers who serve food and also deliver food to homeless hostels.

Social impact

• The new education syllabus has been further revised in order to continue to improve the standard of Islamic education which is provided to children attending Golden Mosque Islamic Studies classes. The mosque is located within walking distance of most students’ homes making it easy to attend classes..

• Many members of the non-Muslim community were able to receive some orientation about Islam through mosque’s open days, resulting in wider social integration and cohesion.

• The madrassa manager organises Eid parties twice a year on Eid for the madrassa students. This enables the students who are from one of the most deprived areas of Rochdale to engage in fun activities which they would otherwise not have the opportunity to take part in.

Page 3

The Golden Mosque

Report of the trustees

for the year ended 31 December 2020

• We have close relations with the local primary school; students and teachers visit the mosque and recently did an art project in collaboration with the mosque.

• Various fund raising for major disasters and local charities take place on a regular basis.

The future: Objectives for 2021

Our objectives are:

• Raise funds to support the monthly expenditure and explore and implement efficiencies and to balance expenditure with income.

• Continue to seek ways to improve the quality and effectiveness of religious teaching for children.

• Recruit volunteer teaching assistants to help with the Children's Education syllabus.

• Continue further teacher training and parent forum days.

• Recruit volunteers for further activities such as a youth club

• Raise funds for major disasters and local community projects.

• Eden House at the old Magistrates Court- Adapt the building layout and rooms. Develop activities, services and facilities and raise funds to enable.

Governing Document

The Golden Mosque is the oldest mosque in Rochdale established in 1961 and in December 2000 it registered as a charity with the Charities Commission of England and Wales.

Charitable objectives and activities

The Objectives of the charity are:

• To provide high quality Islamic education for all sections of the community.

• To promote interfaith dialogue.

• To raise funds for local and international aid

• To provide subsidised funeral services

• To provide matrimonial services

• To provide Fun days for the children

• Hold youth activities.

Page 3

The Golden Mosque

Report of the trustees

for the year ended 31 December 2020

Appointment of Trustees

As set out in the Articles of Association, new Trustees are appointed by the existing members.

Area of Operation:

Area of Benefit:

Worldwide (Charity operates inside and outside England and Wales)

Area of Operation: United Kingdom

Classification:

What Education/Training

Community support

Overseas aid/Famine relief

Who All age groups who are Muslims or interested in learning about Islam

How Provides human resources (e.g. staff/volunteers)

Provides buildings/facilities/equipment

Provides services e.g. education

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board

Faisal Khan

Secretary

Page 3

The Golden Mosque

Independent examiner's report to the trustees on the unaudited financial statements of The Golden Mosque.

I report on the accounts of The Golden Mosque for the year ended 31 December 2020 set out on pages 2 to 12.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts 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:

• (i) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep proper accounting records in accordance with section 41 of the Act; and

• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent examiner

Page 4

The Golden Mosque

Statement of financial activities

For the year ended 31 December 2020

		Unrestricted	2020	2019
		funds	Total	Total
	Notes	£	£	£
Incoming resources
Incoming resources from generating funds:
Voluntary income	2	266,460	266,460	376,110
Investment income	3	1	1	37
		_	_	_
Total incoming resources		266,461	266,461	376,147
		_	_	_
Resources expended
Charitable activities	4	233,688	233,688	314,569
Governance costs	6	260	260	251
		_	_	_
Total resources expended		233,948	233,948	314,820
		_	_	_
Total funds brought forward		3,804,943	3,804,943	3,743,616
		_	_	_
Total funds carried forward		3,837,460 _	3,837,460 _	3,804,943 _

The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 8 to 12 form an integral part of these financial statements.

Page 5

The Golden Mosque

Balance sheet

as at 31 December 2020

Notes Fixed assets Tangible assets 8 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Net assets Funds 10 Unrestricted income funds Total funds	2020 £ £ 3,698,293 133,188 _ 133,188 5,979 _ 139,167 _ 3,837,460 _ 3,837,460 _ 3,837,460 _	_ _ _	2019 £ £ 3,698,292 101,850 _ 101,850 4,801 _ 106,651 3,804,943 3,804,943 3,804,943 _

The financial statements were approved by the trustees on and signed on its behalf by

Tahir Mahmood

Trustee

The notes on pages 8 to 12 form an integral part of these financial statements.

Page 6

The Golden Mosque

Cash flow statement

for the year ended 31 December 2020

Notes Net incoming resources for the year Interest receivable Decrease in creditors Net cash inflow from operating activities Returns on investments and servicing of finance 12 Capital expenditure 12 Increase/(Decrease) in cash in the year Reconciliation of net cash flow to movement in net funds 13 Increase/(Decrease) in cash in the year Net funds at 1 January 2020 Net funds at 31 December 2020	2020 2019 £ £ 32,516 61,327 (1) (37) (1,178) (4,801) _ _ 31,337 56,489 1 37 - (154,080) _ _ 31,338 (97,554) _ _ 31,338 (97,554) 101,850 199,404 _ _ 133,188 101,850 _ _

Page 7

The Golden Mosque

Notes to financial statements for the year ended 31 December 2020

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.

1.2. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

1.3. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.4. Research and development

Research expenditure is written off to the profit and loss account in the year in which it is incurred.

Page 8

The Golden Mosque

Notes to financial statements

for the year ended 31 December 2020

1.5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - Straight line over fifty years Fixtures, fittings and equipment - 25% straight line Motor vehicles - 25% straight line

No provision for depreciation will be made until the construction of the mosque is complete

Page 9

The Golden Mosque

Notes to financial statements for the year ended 31 December 2020

2. Voluntary income Unrestricted funds £ Donations 242,427 Grants receivable 24,033 _ 266,460 _ 3. Investment income Unrestricted funds £ Bank interest receivable 1 _ 1 _ 4. Costs of charitable activities - by fund type Unrestricted funds £ Construction and maintenance of Golden Mosque 233,688 _ 233,688 _ 5. Costs of charitable activities - by activity Activities undertaken directly £ Construction and maintenance of Golden Mosque 233,688 _ 233,688 _	2020 Total £ 242,427 24,033 _ 266,460 _ 2020 Total £ 1 _ 1 _ 2020 Total £ 233,688 _ 233,688 _ 2020 Total £ 233,688 _ 233,688 _	2019 Total £ 376,110 - _ 376,110 _ 2019 Total £ 37 _ 37 _ 2019 Total £ 314,569 _ 314,569 _ 2019 Total £ 314,569 _ 314,569 _

Page 9

The Golden Mosque

Notes to financial statements for the year ended 31 December 2020

6. Governance costs

Unrestricted funds £ Motor vehicle expenses 260 Office expenses - Other - _ 260 _ 7. Employees Employment costs Wages and salaries No employee received emoluments of more than £60,000 (2019: None). Number of employees	2020 Total £ 260 (3) _ 257 _ 2020 £ 66,382 _	2019 Total £ 250 1 _ 251 _ 2019 £ 60,148 _

The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:

Land and Fixtures, 8. Tangible fixed assets buildings fittings and freehold equipment £ £ Cost At 1 January 2020 and At 31 December 2020 3,698,291 5,203 _ _ Depreciation At 1 January 2020 and _ _ Net book values At 31 December 2020 3,698,291 1 _ _ At 31 December 2019 3,698,291 1 _ _	2020 2019 Number Number _ _ Motor vehicles Total £ £ 2,660 3,706,154 _ _ _ _ 1 3,698,293 _ _ 1 3,698,293 _ _

Page 10

The Golden Mosque

Notes to financial statements

for the year ended 31 December 2020

9. Creditors: amounts falling due within one year Other taxes and social security 10. Analysis of net assets between funds	2020 £ (5,979) _	2019 £ (4,801) _

Fund balances at 31 December 2020 as represented by: N/A

11.	Unrestricted funds	At		At
		1 January	Incoming 31 December
		2020	resources	2020
		£	£	£
	Funds raised for the principal activity	3,804,943 _	32,517 _	3,837,460 _

Purposes of unrestricted funds

The purpose the fund is to finance the construction and maintenance of the mosque and to cover its operating costs.

Page 11

The Golden Mosque

Notes to financial statements

for the year ended 31 December 2020

Notes to financial statements for the year ended 31 December 2020
12. Gross cash flows Returns on investments and servicing of finance Interest received Capital expenditure Payments to acquire tangible assets 13. Analysis of changes in net funds Cash at bank and in hand Net funds	Opening balance £ 101,850 _ 101,850 _	2020 £ 1 _ - _ Cash flows £ 31,338 _ 31,338 _	2019 £ 37 _ (154,080) _ Closing balance £ 133,188 _ 133,188 _	2019 £ 37 _
				Closing balance £ 133,188 _ 133,188 _

Page 11

The Golden Mosque

Notes to financial statements for the year ended 31 December 2020

Page 12

The Golden Mosque

The following pages do not form part of the statutory accounts.

The Golden Mosque

Detailed statement of financial activities

For the year ended 31 December 2020

		2020		2019
	£	£	£	£
Incoming resources
Incoming resources from generating funds:
Voluntary income
Donations		242,427		376,110
Grants receivable		24,033		-
		_		_
		266,460		376,110
		_		_
Investment income
Bank interest receivable		1		37
		_		_
		1		37
		_		_
Total incoming resources from generating funds		266,461		376,147
		_		_
Total incoming resources		266,461		376,147
		_		_
Resources expended
Costs of generating funds:
Fundraising trading:
cost of goods sold and other costs

Page 14

The Golden Mosque

Detailed statement of financial activities

For the year ended 31 December 2020

2020 £ Charitable activities Construtcion and maintenance of Golden Mosque Activities undertaken directly Staff - Wages & Salaries 66,382 Rates & water 13,997 Light & heat 25,326 Repairs & maintenance. 16,954 Insurance 6,259 Hygiene and cleaning 2,435 Professional - Others - Telephone & internet 1,958 Printing stationery & post 266 Educational material and books 41,665 Youth activities 325 Charitable donations 9,454 Sundry expenses 75 Bank charges 639 Catering costs 2,603 Funeral costs 45,350 _ 233,688 _ Construtcion and maintenance of Golden Mosque total expenditure233,688 _ Total charitable activity expenditure 233,688 _ Governance costs Activities undertaken directly Motor vehicle expenses 260 Office expenses - Other (3) _ 257 _ Total governance costs 257 _ Net incoming/(outgoing) resources for the year 32,516 _	2019 £ 60,148 2,500 29,529 57,310 6,303 10,185 1,266 1,746 1,708 57,531 - 26,616 - 1,288 7,859 50,580 _ 314,569 _ 314,569 _ 314,569 _ 250 1 _ 251 _ 251 _ 61,327 _	2019 £ 60,148 2,500 29,529 57,310 6,303 10,185 1,266 1,746 1,708 57,531 - 26,616 - 1,288 7,859 50,580 _ 314,569 _ 314,569 _ 314,569 _ 250 1 _ 251 _ 251 _ 61,327 _
		314,569 _
		314,569 _
		251 _
		251 _
		61,327 _

Page 15