**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 expenditure**233,688
_______
**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
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